Statutes > Nevada Statutes > TITLE 32 - REVENUE AND TAXATION > Chapter 360 - General Provisions > DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCALGOVERNMENTS > 360.710 - Determination of whether governmental entity is enterprise district.

360.710 - Determination of whether governmental entity is enterprise district.

360.710  Determination of whether governmental entity is enterprise district.

      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.

      (Added to NRS by 1997, 3281)