Nev. Rev. Stat. § 403.210
For the purpose of creating a fund in each of the several counties of the State of Nevada, to be known as the county road and bridge fund, and to be used in the construction, repairing and maintaining of county roads and bridges, and the purchasing of machinery and implements necessary in such work, the boards of county commissioners of the several counties, each acting in and for its respective county, shall, within 90 days after the people of the county have authorized the issuance of such bonds, prepare and issue bonds as general obligations of the county in an amount not to exceed the equivalent of 3 percent of the total taxable value of the real and personal property of the county, as shown by the last report of the county assessor, exclusive of interest.
NRS 403.210