Nevada Code § 463.327

Decrease in rate of property tax of incorporated city receiving apportioned gaming license revenue
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The
Executive Director of the Department of Taxation shall decrease the rate of
property tax otherwise allowed to be levied pursuant to chapter 354 of NRS by each incorporated city in a
county whose population is 700,000 or more, and each such incorporated city
shall accordingly decrease its property tax levy, for each fiscal year in which
money will be distributed pursuant to NRS
463.325 , by an amount which when multiplied by the assessed valuation of
the incorporated city for the previous fiscal year would produce revenue equal
to 25 percent of the amount allocated to the incorporated city pursuant to NRS 463.325 in the fiscal year in which the
distribution will be received.

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