Nev. Rev. Stat. § 369.510 — Powers of boards of county commissioners, governing bodies of cities and Department of Taxation

NRS  369.510    Powers of boards of county commissioners, governing bodies of
cities and Department of Taxation.
1.  In any investigation, proceeding or
hearing which, under the provisions of this chapter, the board of county
commissioners or the governing body of a city is empowered to institute,
conduct or hold, the board of county commissioners or the governing body shall
have the power to administer oaths, certify to official acts, and issue
subpoenas for the attendance of witnesses and the production of books, papers
and records.
2.  In like proceedings before it, the
Department shall have the same powers as those enumerated in subsection 1.