GENERAL PROVISIONS

NRS 271A.010. Short title.

NRS 271A.020. Definitions.

NRS 271A.030. “District” defined.

NRS 271A.040. “Municipality” defined.

NRS 271A.050. “Project” defined.

NRS 271A.060. “Retailer” defined.

TOURISM IMPROVEMENT DISTRICTS

NRS 271A.070. Creation; acquisition, operation and ownership of projects located within districts; pledge of proceeds of certain taxes; boundaries; financing or reimbursement; exceptions.

NRS 271A.080. Prerequisites for adoption of ordinance.

NRS 271A.090. Conclusiveness of determinations.

NRS 271A.100. Agreement with Department of Taxation regarding distribution of pledged amounts.

NRS 271A.105. Annual report to Legislature by municipality; semiannual report to Legislature by Department of Taxation; exception.

NRS 271A.110. Agreement with owner of property interest within district to defray cost of local governmental services during term of pledge: Contents; finding by governing body of municipality.

NRS 271A.120. Issuance of special obligations; agreements to reimburse entities or persons for project costs; restrictions on financing and reimbursement; feasibility studies; default on special obligations or agreements; security for special obligations or agreements; automatic termination of special obligations.

NRS 271A.125. Independent auditing of certain claims; additional restrictions on financing or reimbursement; information concerning retail facilities to be provided to Department of Taxation on request.

NRS 271A.130. Competitive bidding not required; exceptions; applicability of provisions governing payment of prevailing wage for projects; duty of municipality to ensure compliance with subcontracting requirements.

NRS 271A.140. Subcontracts: Duties of contractor or developer and municipality.