NRS 360.710: Determination of whether governmental entity is enterprise district.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 360 - GENERAL PROVISIONS
- DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENTS
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.
Collected 2026-09-03T05:51:37Z. Source file · JSON