Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 373.24 — Cost of the project defined
Cost
of the project, or any phrase of similar import, means all or any part
designated by the board or, in the case of a project financed with bonds or
other securities issued by a commission, the commission, of the cost of any
project, or interest therein, being acquired, which cost, at the option of the
board or, in the case of a project financed with bonds or other securities
issued by a commission, the commission, may include all or any part of the
incidental costs pertaining to the project, including, without limitation,
preliminary expenses advanced by the county or, in the case of a project
financed with bonds or other securities issued by a commission, the commission,
from money available for use therefor or any other source, or advanced by any
city with the approval of the county from money available therefor or from any
other source, or advanced by the State of Nevada or the Federal Government, or
any corporation, agency or instrumentality thereof, with the approval of the
county, or any combination thereof, in the making of surveys, preliminary
plans, estimates of costs, other preliminaries, the costs of appraising,
printing, estimates, advice, contracting for the services of engineers,
architects, financial consultants, attorneys at law, clerical help, other
agents or employees, the costs of making, publishing, posting, mailing and
otherwise giving any notice in connection with the project, the taking of
options, the issuance of bonds and other securities, contingencies, the
capitalization with bond proceeds of any interest on the bonds for any period
not exceeding 1 year and of any reserves for the payment of the principal of an
interest on the bonds, the filing or recordation of instruments, the costs of medium-term
obligations, construction loans and other temporary loans of not exceeding 10
years appertaining to the project and of the incidental expenses incurred in
connection with such financing or loans, and all other expenses necessary or
desirable and appertaining to any project, as estimated or otherwise
ascertained by the board or, in the case of a project financed with bonds or
other securities issued by a commission, the commission.
Source: official text