As used in this chapter, unless the context requires otherwise:

Terms Used In Nevada Revised Statutes 377.020

  • Basic city-county relief tax: means that portion of the tax which is levied at the rate of 0. See Nevada Revised Statutes 377.020
  • City: means an incorporated city. See Nevada Revised Statutes 377.020
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.

1.  ’Basic city-county relief tax’ means that portion of the tax which is levied at the rate of 0.5 percent.

2.  ’City’ means an incorporated city.

3.  ’County’ includes Carson City.

4.  ’Supplemental city-county relief tax’ means the remainder of the tax after subtracting the basic city-county relief tax.