NAC361.910. “Property tax” defined.

Latest version.

“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)

                    
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