The Nevada Association of Counties (NACO)

There are 17 counties in Nevada ranging in population from over 2,000,000 residents (Clark County) to less than 1,000 residents (Esmeralda County). Historically, the role of counties has been to serve as an administrative arm of the state – maintaining records, providing courts and law enforcement, fire protection, development review and building safety, health and welfare assistance, assessing property and collecting taxes, building roads, and conducting elections. Counties still perform these functions and many others through their elected officials including a board of county commissioners or supervisors, sheriff, recorder, treasurer, clerk, district attorney, assessor and auditor. Even though Nevada is one of the most urbanized states in the nation, 7 of the 25 largest counties (by land size) in the contiguous United States are found within the state.