The Court determined that the Local Government Tax Distribution Account under NRS § 330.660 was general legislation, survived rational basis scrutiny, and therefore was not unconstitutional under Article 4, Sections 20 and 21 of the Nevada Constitution.
Ormsby, Daniel, "City of Fernley v. State, Dep’t of Tax, 132 Nev. Adv. Op. 4 (January 14, 2016)" (2016). Nevada Supreme Court Summaries. 948.