Nevada Code § 360.710

Determination of whether governmental entity is enterprise district
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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.

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