Nev. Admin. Code § 361.6135 — 361.6135

NAC 361.6135    Duties of tax receiver of county and Department. ( NRS 361.4732 , 361.4733 )
1.  The tax receiver of a county and the
Department, as applicable, shall ensure that the amount of any property taxes
which are excluded from any partial abatement of taxes provided pursuant to NRS 361.4722 , 361.4723 or 361.4724 and added to the tax roll
for the current fiscal year as a result of the annexation of a parcel or other
taxable unit of real property to a taxing entity:
(a) Is due solely to an incremental increase in the
rate of property taxes applicable to the property which is directly
attributable to the annexation of the property to the taxing entity; and
(b) Is not due to any increase in the assessed
value of the property as a result of any other cause, including, but not
limited to, a general appreciation in the market value of property in the area.
2.  The tax receiver of a county shall:
(a) Provide on a website or other Internet site, if
any, that is operated or administered by or on behalf of the county or tax
receiver:
(1) A description of each taxing district and
taxing entity in the county; and
(2) The ad valorem tax rate of each taxing
entity in the county for the current fiscal year and the immediately preceding
2 fiscal years; and
(b) Make readily available to any person, upon
request:
(1) A description of each taxing district and
taxing entity in the county; and
(2) The ad valorem tax rate of each taxing
entity in the county for the current fiscal year and each prior fiscal year
which commenced on or after July 1, 2004.
3.  The Department shall provide on its
website or other Internet site concerning property taxes a worksheet for
performing the calculations required to carry out the provisions of NAC 361.6115 to 361.6135 , inclusive.
(Added to NAC by Com. on Local Gov’t Finance by R043-09,
6-30-2010, eff. 7-1-2010)
Abatement for Certain Energy Efficient Structures