NRS 111A.120: “Public entity” defined.

“Public entity” means:

1. The United States or an agency of the United States;

2. This State, a political subdivision of this State, an agency of this State or a municipal corporation of this State;

3. A general improvement district, as defined in NRS 318.020; or

4. A special assessment district formed in accordance with the provisions of chapter 271 of NRS.