Nev. Admin. Code § 361.793 — 361.793

NAC 361.793    “Entity-adjusted parcel tax rate increase” defined. ( NRS 361.4733 )    “Entity-adjusted 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 entity-adjusted
parcel tax rate of that taxing entity applicable to that property for the
current fiscal year; or
2.  If the remainder determined pursuant to
subsection 1 is a negative number, zero.
(Added to NAC by Com. on Local Gov’t Finance by R022-08,
4-17-2008, eff. 7-1-2008)