Nev. Admin. Code § 361.797 — 361.797

NAC 361.797    “Entity percentage allowed parcel tax rate increase” defined. ( NRS 361.4733 )    “Entity percentage allowed
parcel tax rate increase” means:
1.  Except as otherwise provided in
subsection 2, the percentage obtained by dividing the entity-adjusted parcel
tax rate of a taxing entity applicable to a parcel or other taxable unit of
property by the entity parcel tax rate increase of that taxing entity
applicable to that property; or
2.  If the entity parcel tax rate increase of
a taxing entity applicable to a parcel or other taxable unit of property is
zero, 100 percent.
(Added to NAC by Com. on Local Gov’t Finance by R022-08,
4-17-2008, eff. 7-1-2008)