NRS278.4987. Provisions for dedication and residential construction tax mutually exclusive; concurrent application prohibited.

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1. The requirement for dedication of land under NRS 278.4979, 278.498 and 278.4981 and the imposition of the residential construction tax under NRS 278.4983, are mutually exclusive as to any particular subdivision, apartment house, mobile home lot or residential dwelling unit which may be benefited or affected by any such requirement or imposition.

2. Any city council or board of county commissioners determining to provide park or playground facilities under the provisions of NRS 278.497 to 278.4987, inclusive, shall elect, for any one period, to follow only one of the procedures provided in these sections.

(Added to NRS by 1973, 1450; A 1975, 1564)

                    
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