NAC361.767. “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 R023-08, eff. 4-17-2008)