Nev. Admin. Code § 361.773 - "Entity parcel tax rate increase" defined
"Entity parcel tax rate increase" means:
1. Except as otherwise provided in subsection
2, the remainder obtained by subtracting the entity-adjusted parcel tax rate of
a taxing entity applicable to a parcel or other taxable unit of property for
the immediately preceding fiscal year from the rate of ad valorem taxes imposed
by or on behalf of that taxing entity on that parcel or other taxable unit of
property for the current fiscal year; or
2. If the remainder determined pursuant to
subsection 1 is a negative number, zero.
Notes
NRS 361.4733
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