Nev. Admin. Code § 361.613

Current through September 16, 2024

Section 361.613 - Events constituting annexation

For the purpose of carrying out the provisions of NRS 361.4732 and NAC 361.6115 to 361.6135, inclusive, the annexation of a parcel or other taxable unit of real property to a taxing entity includes:

1. The inclusion of the property within the boundaries of an existing taxing entity as a result of a change in the boundaries of that taxing entity;

2. The inclusion of the property within the boundaries of a new taxing entity; and

3. The assumption by a taxing entity of the functions of another taxing entity that:

(a) Was entitled to levy or require the levy on its behalf of any ad valorem taxes on the property during the immediately preceding fiscal year; and

(b) Has been dissolved.

Nev. Admin. Code § 361.613

Added to NAC by Com. on Local Gov't Finance by R044-06, eff. 5-4-2006; A by R043-09, 6-30-2010, eff. 7-1-2010

NRS 361.4732, 361.4733