Nev. Admin. Code § 361.613 — 361.613

NAC 361.613    Events constituting annexation. ( NRS
361.4732 , 361.4733 )    For the purpose of
carrying out the provisions of NRS
361.4732 and NAC 361.6115 to 361.6135 , inclusive, the annexation of a
parcel or other taxable unit of real property to a taxing entity includes:
1.  The inclusion of the property within the
boundaries of an existing taxing entity as a result of a change in the
boundaries of that taxing entity;
2.  The inclusion of the property within the
boundaries of a new taxing entity; and
3.  The assumption by a taxing entity of the
functions of another taxing entity that:
(a) Was entitled to levy or require the levy on its
behalf of any ad valorem taxes on the property during the immediately preceding
fiscal year; and
(b) Has been dissolved.
(Added to NAC by Com. on Local Gov’t Finance by R044-06,
eff. 5-4-2006; A by R043-09, 6-30-2010, eff. 7-1-2010)