Section 361.6135 - Duties of tax receiver of county and Department1. The tax receiver of a county and the Department, as applicable, shall ensure that the amount of any property taxes which are excluded from any partial abatement of taxes provided pursuant to NRS 361.4722, 361.4723 or 361.4724 and added to the tax roll for the current fiscal year as a result of the annexation of a parcel or other taxable unit of real property to a taxing entity: (a) Is due solely to an incremental increase in the rate of property taxes applicable to the property which is directly attributable to the annexation of the property to the taxing entity; and(b) Is not due to any increase in the assessed value of the property as a result of any other cause, including, but not limited to, a general appreciation in the market value of property in the area.2. The tax receiver of a county shall:(a) Provide on a website or other Internet site, if any, that is operated or administered by or on behalf of the county or tax receiver: (1) A description of each taxing district and taxing entity in the county; and(2) The ad valorem tax rate of each taxing entity in the county for the current fiscal year and the immediately preceding 2 fiscal years; and(b) Make readily available to any person, upon request: (1) A description of each taxing district and taxing entity in the county; and(2) The ad valorem tax rate of each taxing entity in the county for the current fiscal year and each prior fiscal year which commenced on or after July 1, 2004.3. The Department shall provide on its website or other Internet site concerning property taxes a worksheet for performing the calculations required to carry out the provisions of NAC 361.6115 to 361.6135, inclusive.Nev. Admin. Code § 361.6135
Added to NAC by Com. on Local Gov't Finance by R043-09, 6-30-2010, eff. 7-1-2010