Prior to the adoption of Legislative Updates on 11/13/2000, Article CH-8 read as follows.

1. The board of supervisors shall annually, at the time prescribed by law for levying taxes for state and county purposes, levy a tax not exceeding 3 percent upon the assessed value of all real and personal property within the city, except as provided in the Local Government Securities Law and the Consolidated Local Improvements Law, as amended from time to time. The taxes so levied shall be collected at the same time and in the same manner and by the same officers, exercising the same functions, as prescribed in the laws of the State of Nevada for collection of state and county taxes. The revenue laws of the state shall in every respect not inconsistent with the provisions of this charter be applicable to the levying, assessing and collecting of the municipal taxes.

2. In the matter of the equalization of assessments, the rights of the city and the inhabitants thereof shall be protected in the same manner and to the same extent by the action of the county board of equalization, as are the state and county.

3. All forms and blanks used in levying, assessing and collecting the revenues of the state and counties shall, with such alterations or additions as may be necessary, be used in levying, assessing and collecting the revenues of the city. The board of supervisors shall enact all such ordinances as it may deem necessary and not inconsistent with this charter and the laws of the state for the prompt, convenient and economical collecting of the revenue.

Sec. 8.020 Revenue ordinances. The board of supervisors shall have full power to pass and enact all ordinances necessary to carry into effect the revenue laws in the city and to enlarge, fix and determine the powers and duties of all officers in relation thereto.