“Special district” means a governmental entity that receives any portion of the proceeds of a tax which is included in the Account and which is not:
1. A county;
2. A city;
3. A town; or
4. An enterprise district.
NRS 360.650
“Special district” defined
Applied in 1 court decision — leading case CITY OF FERNLEY VS. STATE, DEP'T OF TAXATION (2016)
Most recently applied in CITY OF FERNLEY VS. STATE, DEP'T OF TAXATION (January 2016)
(Added to NRS by 1997, 3278; A 1999, 10)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.