"Local government" means any political subdivision of this State, including, without limitation, a county, city, town, general improvement district, conservancy district, water conservancy district or any other district that performs a governmental function.
Nev. Admin. Code § 232.Sec. 12
Sections 2 and 3 of Assembly Bill No. 84, chapter 480, Statutes of Nevada 2019, at pages 2861 and 2864