Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER360. General Provisions |
DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENTS |
NRS360.710. Determination of whether governmental entity is enterprise district.
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1. The Executive Director shall determine whether a governmental entity is an enterprise district.
2. In determining whether a governmental entity is an enterprise district, the Executive Director shall consider:
(a) Whether the governmental entity should account for substantially all of its operations in an enterprise fund as defined in NRS 354.517;
(b) The number and type of governmental services that the governmental entity provides;
(c) Whether the governmental entity provides a product or a service directly to a user of that product or service, including, without limitation, water, sewerage, television and sanitation; and
(d) Any other factors the Executive Director deems relevant.
(Added to NRS by 1997, 3281)