Per Nevada Revised Statute 353.333 on or before January 1 of each year a Nevada Report to Taxpayers is compiled to provide a description on the status of the finances of the State including local governments.
Nevada City and County Budgets
About Nevada Counties
The first Nevada Territorial Legislature established nine counties on November 25, 1861, including Churchill, Douglas, Esmeralda, Humboldt, Lyon, Ormsby, Storey, Washoe and Lake. Only Humboldt County, which existed as a county within the Utah Territory, was retained and established as a county within both the Nevada Territory and, subsequently, the State of Nevada. The largest territorial county was Esmeralda which, along with Churchill and Humboldt, comprised four-fifths of the Nevada Territory. Lake County was renamed Roop County on December 5, 1862 and then consolidated with Washoe County in 1889 because of its very small population. Two more counties, Lander and Nye, were organized when Nevada was a territory, so that the total number of counties in Nevada when it became a state was 11. In the first 10 years of statehood four more counties were organized: Elko (1869), Eureka (1873), Lincoln (1866), and White Pine (1869). More than three decades later, the last three counties were created, Clark (1909), Mineral (1911), and Pershing (1919). In 1969 Ormsby County and Carson City were consolidated into one municipal government known as Carson City.