Nev. Admin. Code § 361.910 — 361.910

NAC 361.910    “Property tax” defined. ( NRS
361.920 )    “Property
tax” means the combined ad valorem taxes levied by all governmental entities on
a single-family dwelling, its appurtenances and the land on which it is
located. The term does not include the tax levied upon the net proceeds of
minerals, which is determined pursuant to NRS 362.140 .
(Added to NAC by St. Treasurer by R088-01, eff. 10-22-2001)