Combined overlapping tax rate defined.
Nev. Rev. Stat. § 361.4715
in effectCombined overlapping tax rate means the total ad valorem tax rate levied on a parcel or other taxable unit of property, excluding any portion thereof which is:
1. Exempt pursuant to NRS 361.4726 or subsection 3 of NRS 361.4727 from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 ; or
2. Approved and levied pursuant to NRS 361.4728 and exempt from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 .
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-361.htmlFetched: 10/4/2026