Nevada Code § 274.150

Qualifications for zone
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An
area is qualified to become a specially benefited zone which:
1. Is a contiguous area, but the area of a
zone may exclude wholly surrounded territory within its boundaries;
2. Is a depressed area;
3. Satisfies any additional criteria
established by regulation of the Administrator consistent with the purposes of
this chapter; and
4. Is entirely within a city or entirely
within the unincorporated areas of a county, except where reasonable need is
established for the zone to cover portions of more than one city or county.

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