NRS361.4728. Levy of tax upon approval of voters at rate that is exempt from partial abatements.

      1.  In addition or as an alternative to increasing the rate of an ad valorem tax pursuant to NRS 361.4727, a taxing entity may, if otherwise so authorized by law and upon the approval of a majority of the registered voters residing within the boundaries of the taxing entity and voting on the question, levy or require the levy on its behalf of an ad valorem tax at a rate that is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.

      2.  The exemption set forth in subsection 1 from the partial abatements provided in NRS 361.4722, 361.4723 and 361.4724 does not apply to any portion of a rate that was approved by the voters before April 6, 2005.

      3.  A question that is placed on the ballot pursuant to subsection 1:

      (a) Must clearly indicate that any amount which is approved by the voters will be outside of the caps on an individual’s liability for ad valorem taxes; and

      (b) May indicate that no additional taxes or tax levy will result from the approval of the question by the voters only if that approval will not result in a reduction of the revenue of any other taxing entity.

      4.  For the purpose of obtaining the exemption set forth in subsection 1, a question submitted pursuant to NRS 350.020, 354.59817, 387.3285 or 387.3287 may be combined into a single question with a question submitted pursuant to subsection 1. If a question submitted by or on behalf of a taxing entity pursuant to NRS 350.020 is combined into a single question with a question submitted pursuant to subsection 1 and the combined question is approved by a majority of the registered voters voting on the question, the amount of the tax which the governing body of that taxing entity determines to be needed from year to year to repay the principal of and interest on the amount of any general obligations approved pursuant to that question is, except as otherwise provided in subsection 2 or unless the question provides otherwise, exempt pursuant to subsection 1 from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.

      5.  For the purposes of this section, “taxing entity” does not include the State.

      (Added to NRS by 2005, 42; A 2005, 1754)