CHAPTER........
AN ACT relating to property tax; revising the provisions governing the establishment of
combined tax rates to determine compliance with applicable limitations; and
providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
new section to read as follows:
The governing bodies of the local governments within a county shall
not agree upon a combined tax rate that is achieved by a larger local
government agreeing to transfer money to a smaller local government
whose boundaries are located within the boundaries of the larger local
government to enable the smaller local government to lower its tax rate
to establish a combined tax rate for the county that complies with the
limitation set forth in NRS 361.453.
Sec. 2. The provisions of section 1 of this act do not apply to any
combined tax rate established before the effective date of this act.
Sec. 3. This act becomes effective upon passage and approval.
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