Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.813 — 361.813
NAC 361.813 Calculations: General requirements. ( NRS 361.4733 )
1. Except as otherwise provided in NAC 361.785 to 361.821 , inclusive, each calculation
required pursuant to those provisions must be:
(a) Calculated separately for each parcel or other
taxable unit of property; and
(b) Recalculated for each fiscal year.
2. For the purposes of NAC 361.785 to 361.821 , inclusive, the entity-adjusted
parcel tax rate applicable to a parcel or other taxable unit of property must
be calculated in the same manner as if the property was not located in a
redevelopment area or tax increment area.
(Added to NAC by Com. on Local Govt Finance by R022-08,
4-17-2008, eff. 7-1-2008)
Source: official text