1. Except as otherwise provided by specific statute, if any legislative act which becomes effective after April 6, 2005, imposes a duty on a taxing entity to levy a new ad valorem tax or to increase the rate of an existing ad valorem tax, the amount of the new tax or increase in the rate of the existing tax is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 . 2. The amount of any tax imposed pursuant to NRS 354.705 and 387.3288 is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 . 3. The amount of any tax imposed pursuant to NRS 387.3289 or 387.3342 is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 during the first fiscal year that the tax is imposed and is not exempt from each such partial abatement during any fiscal year thereafter. 4. For the purposes of this section, taxing entity does not include the State.
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