County Roads are NOT FUNDED BY PROPERTY TAXES. They are funded by gas taxes only.NRS 377A explains how the construction, maintenance and repair of roads is funded by taxes, specifically motor vehicle fuel tax, also known as the gas tax (NRS 373.150 - gas tax formula for distribution).
In place as a governing tool to help funds to be distributed equitably is the existence of a Regional Transportation Commission. This Commission is made up of three members, two County Commissioners and one city representative. They review the requests for funding from the cities and entities of Elko County and approve funding based on percentage of population formulas.
In recent years the Elko County Board of Commissioners have had to make some tough decisions on how to pay for the ever growing expense of roads. It was estimated that one mile of a road built to county standards and paved cost taxpayers over $1 million dollars. Click here to see the Ordinance approved that increased the gas tax by 2 1/2 percent to bring it to the .65% in 2007 after many years of being one of the lowest gas tax rates in the State of Nevada. Click here to see the Ordinance that increased the gas tax to the max of 9 cents in 2012. Funding from the state was threatened if rates where not brought in line with other counties as recommended through the Blue Ribbon Commission.