Nev. Admin. Code § 361.821 — 361.821

NAC 361.821    Application of certain provisions: Limitations. ( NRS 361.4733 )    The provisions of NAC 361.817 and 361.819 must not be applied in any manner
that:
1.  Would provide for the abatement of any
increase in ad valorem taxes which, in accordance with NRS 361.4726 , subsection 3 of NRS 361.4727 or NRS 361.4728 , is exempt from each
partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 ; or
2.  Would not allocate the revenue from any
increase in ad valorem taxes described in subsection 1 to the taxing entity who
levies that increase or on behalf of whom that increase is levied.
(Added to NAC by Com. on Local Gov’t Finance by R022-08,
4-17-2008, eff. 7-1-2008)
POSTPONEMENT OF PAYMENT OF TAX