In counties where the Unincorporated Town Government Law does not apply, a town board may be established for an unincorporated town, either by initiative petition or act of the county commissioners. The county commission may levy a property tax of up to 1.5% on all property in the town. and issuing bonds. The option to establish a town board was enacted in 1967. The system was unpopular, because of an impractical provision that required two county commissioners to sit on the town board; by 1975, it had been adopted by only one town,
Crescent Valley. The citizens' advisory council provision was passed into law in 1973. The town board law was later amended in 1985 to remove the requirement of county commissioners serving on the board. == Notes ==