NAC361.6117. “Combined overlapping adjusted tax rate” defined.  


Latest version.
  • “Combined overlapping adjusted tax rate” means the sum of all the entity-adjusted parcel tax rates of all the taxing entities that levy an ad valorem tax on a parcel or other taxable unit of property.

     (Added to NAC by Com. on Local Gov’t Finance by R043-09, 6-30-2010, eff. 7-1-2010)