Nev. Admin. Code § 361.821 - Application of certain provisions: Limitations

The provisions of NAC 361.817 and 361.819 must not be applied in any manner that:

1. Would provide for the abatement of any increase in ad valorem taxes which, in accordance with NRS 361.4726, subsection 3 of NRS 361.4727 or NRS 361.4728, is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724; or
2. Would not allocate the revenue from any increase in ad valorem taxes described in subsection 1 to the taxing entity who levies that increase or on behalf of whom that increase is levied.


Nev. Admin. Code § 361.821
Added to NAC by Com. on Local Gov't Finance by R022-08, 4-17-2008, eff. 7-1-2008

NRS 361.4733

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