TAX CREDITS FOR LOW-INCOME HOUSING


NAC 319.951. Definitions.
NAC 319.953. “Applicant” defined.
NAC 319.955. “Code” defined.
NAC 319.956. “Compliance period” defined.
NAC 319.957. “Day” defined.
NAC 319.958. “Declaration of restrictive covenants and conditions” defined.
NAC 319.961. “Project sponsor” defined.
NAC 319.962. “Qualified allocation plan” defined.
NAC 319.964. “State ceiling” defined.
NAC 319.965. “Tax credit” defined.
NAC 319.967. Compliance with qualified allocation plan; action or statement by Division not implied or express representation or warranty of financial feasibility.
NAC 319.968. Recording of declaration of restrictive covenants and conditions.
NAC 319.970. Annual plan: Publication by Division; contents; application form.
NAC 319.971. Annual plan: Public hearings before adoption; notice of hearing; adoption; training sessions; fees.
NAC 319.972. Initial apportionment of tax credits; set-aside accounts; priorities; preference points; reservation of tax credits; unused tax credits.
NAC 319.974. Application: Submission; grounds for rejection; review and retention of rejected applications; subsequent reservation rounds.
NAC 319.975. Application: Review and determination of eligibility for reservation or award of tax credits; written notice to applicant; request for review of determination; restriction.
NAC 319.977. Application: Tentative ranking; proposed reservation of tax credits; request for review by Administrator; proposed reservation subject to change.
NAC 319.978. Final determination of reservation of tax credits; written notice to applicant; change in status of applicant; liability of Division.
NAC 319.979. Submission of progress report by project sponsor.
NAC 319.980. Carryover of reserved tax credits; written request; report of compliance with certain provisions of Code; limitation on carryover.
NAC 319.981. Closure of project after receiving reservation of tax credits; extension of time; termination of reservation; reapplication; fees.
NAC 319.983. Submission of final application for tax credits upon completion of project; determination of amount of award; additional statements and forms.
NAC 319.984. Administrative review of certain determinations and actions; written request for review; procedure for hearing; transcript of hearing; representation of parties; further proceedings and investigation; final decision; judicial review.
NAC 319.985. Receipt of application, notice or other document; computation of time.
NAC 319.986. Eligibility for reservation or award of tax credits; inspections by Division; additional conditions and requirements.
NAC 319.987. Determination of financial feasibility; analysis of pro forma by Division; additional criteria, assumptions and limitations.
NAC 319.988. Eligibility of nonprofit organization for reservation of tax credits; priority ranking; requirements upon final award.
NAC 319.989. Criteria for award of preference points.
NAC 319.990. Ranking of certain projects that receive equal number of preference points.
NAC 319.991. Calculation of reservation of tax credits; qualified census tracts; subsequent allocation rounds.
NAC 319.992. No award if amount of tax credits requested or required for project exceeds certain amount.
NAC 319.993. Calculation of final award of tax credits.
NAC 319.995. Compliance with certain provisions during compliance period; preparation of compliance manual by Division; records and reports; annual certification; inspections; notification of noncompliance; fees.
NAC 319.996. Projects financed by tax-exempt bonds: Applicability of certain provisions; application for tax credits.
NAC 319.998. Fees.
NAC 319.999. Limitation on amount of developer’s fee for certain projects.