Nevada Administrative Code
Chapter 354 - Local Financial Administration
REPORTS REGARDING RECEIPT AND DISTRIBUTION OF PROPERTY TAXES
Section 354.569 - "Property tax receipts" defined
Current through September 16, 2024
"Property tax receipts" means receipts from ad valorem property taxes, including, without limitation, any receipts from:
1. Taxes on real and personal property which are paid pursuant to NRS 361.483;
2. Deferred taxes on real property previously held for agricultural or open-space use which are assessed pursuant to NRS NRS 361A.280;
3. Taxes on any property that is not on the secured tax roll which are assessed pursuant to NRS NRS 361.505, 361.767, 361.769 or 361.770;
4. Taxes on any property that is valued by the Nevada Tax Commission pursuant to NRS NRS 361.320 which are collected pursuant to NRS NRS 361.3205; and
5. Taxes on the net proceeds of minerals which are appropriated to a county pursuant to NRS NRS 362.170,
except that the term does not include any franchise fees, payments for oil or gas leases, fees for hunting or fishing, or payments by the Federal Government in lieu of taxes.
Added to NAC by Com. on Local Gov't Finance by R117-09, eff. 6-30-2010
NRS 354.107, 354.594
