reglab/housing_qa huggingface dataset:
NV Rev Stat § 360.540 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.540 - Service and contents of notice of sale of property seized to pay taxes.

  1. Notice of the sale and the time and place of it must be given to the delinquent person in writing at least 10 days before the date set for the sale in the following manner:  (a) The notice must be enclosed in an envelope addressed to the person at his or her last known address or place of business in this State. It must be deposited in the United States mail, postage prepaid.  (b) The notice must also be published for at least 10 days before the date set for the sale in a newspaper of general circulation published in the county in which the property seized is to be sold. If there is no newspaper of general circulation in the county, notice must be posted in three public places in the county 10 days before the date set for the sale.  2. The notice must contain a description of the property to be sold, a statement of the amount due, including interest, penalties and costs, the name of the delinquent, and the further statement that unless the amount due, interest, penalties and costs are paid on or before the time fixed in the notice for the sale, the property, or so much of it as is necessary, will be sold in accordance with law and the notice.  (Added to NRS by 1983, 282)
NV Rev Stat § 360.550 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.550 - Sale of property for delinquent taxes.

  1. At the sale the Department shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser.  2. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.  (Added to NRS by 1983, 282)
NV Rev Stat § 360.560 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.560 - Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.

  1. If, upon the sale, the money received exceeds the total of all amounts, including interest, penalties and costs due the State, the Department shall return the excess to the person liable for the amounts and obtain his or her receipt.  2. If any person having an interest in or lien upon the property files with the Department, before the sale, notice of his or her interest or lien, the Department shall withhold any excess pending a determination of the rights of the respective parties to it by a court of competent jurisdiction.  3. If the receipt of the person liable for the amount is not available, the Department shall deposit the excess money with the State Treasurer, as trustee for the owner, subject to the order of the person liable for the amount, his or her heirs, successors or assigns.  (Added to NRS by 1983, 282)
NV Rev Stat § 360.600 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.600 - Definitions.

As used in NRS 360.600 to 360.740, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.605 to 360.650, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 1997, 3278; A 1999, 9, 1092)
NV Rev Stat § 360.605 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.605 - "Account" defined.

Account means the Local Government Tax Distribution Account created pursuant to NRS 360.660.  (Added to NRS by 1999, 9)
NV Rev Stat § 360.610 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.610 - "County" defined.

County includes Carson City.  (Added to NRS by 1997, 3278)
NV Rev Stat § 360.620 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.620 - "Enterprise district" defined.

Enterprise district means a governmental entity which:  1. Is not a county, city or town;  2. Receives any portion of the proceeds of a tax which is included in the Account; and  3. The Executive Director determines is an enterprise district pursuant to the provisions of NRS 360.710.  (Added to NRS by 1997, 3278; A 1999, 9)
NV Rev Stat § 360.640 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.640 - "Local government" defined.

Local government means any county, city or town that receives any portion of the proceeds of a tax which is included in the Account.  (Added to NRS by 1997, 3278; A 1999, 10)
NV Rev Stat § 360.650 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.650 - "Special district" defined.

Special district means a governmental entity that receives any portion of the proceeds of a tax which is included in the Account and which is not:   1. A county;  2. A city;  3. A town; or  4. An enterprise district.  (Added to NRS by 1997, 3278; A 1999, 10)
NV Rev Stat § 360.660 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.660 - Local Government Tax Distribution Account: Creation; administration by Executive Director.

The Local Government Tax Distribution Account is hereby created in the intergovernmental fund. The Executive Director shall administer the Account.  (Added to NRS by 1997, 3278; A 1999, 10)
NV Rev Stat § 360.670 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.670 - Eligibility for allocation from Account.

Except as otherwise provided in NRS 360.740, each:  1. Local government that receives, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account;  2. Special district that receives, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account; and  3. Enterprise district,  is eligible for an allocation from the Account in the manner prescribed in NRS 360.680.  (Added to NRS by 1997, 3278; A 1999, 10)
NV Rev Stat § 360.680 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.680 - Annual allocations from Account.

  1. On or before July 1 of each year, the Executive Director shall allocate to each enterprise district an amount equal to the amount that the enterprise district received from the Account in the immediately preceding fiscal year.  2. Except as otherwise provided in NRS 360.690 and 360.730, the Executive Director, after subtracting the amount allocated to each enterprise district pursuant to subsection 1, shall allocate to each local government or special district which is eligible for an allocation from the Account pursuant to NRS 360.670 an amount from the Account that is equal to the amount allocated to the local government or special district for the preceding fiscal year multiplied by 1 plus the average percentage change in the Consumer Price Index (All Items) over the 5 calendar years immediately preceding the year in which the allocation is made.  (Added to NRS by 1997, 3279; A 1999, 10; 2001 Special Session, 109; 2003, 1626; 2005, 7; 2013, 11)
NV Rev Stat § 360.695 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.695 - Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property.

  1. If the population and assessed valuation of the taxable property, except any assessed valuation attributable to the net proceeds of minerals, within a local government or special district has decreased in each of the 3 fiscal years immediately preceding the current fiscal year, the Executive Director shall review the amount allocated to the local government or special district from the Account pursuant to NRS 360.680, to determine whether to adjust the allocation. The local government or special district may submit information to assist the Executive Director in making a determination. If the Executive Director determines that an adjustment to the allocation of the local government or special district is necessary, the Executive Director shall submit his or her findings on the matter to the Committee on Local Government Finance.  2. The Committee on Local Government Finance shall review the findings submitted by the Executive Director pursuant to subsection 1. If the Committee determines that an adjustment to the amount allocated to the local government or special district pursuant to NRS 360.680 is appropriate, the Committee shall submit a recommendation to the Nevada Tax Commission that sets forth the amount of the recommended adjustment. If the Committee determines that the adjustment is not appropriate, that decision is not subject to review by the Nevada Tax Commission.  3. The Nevada Tax Commission shall schedule a public hearing within 30 days after the Committee on Local Government Finance submits its recommendation. The Nevada Tax Commission shall provide public notice of the hearing at least 10 days before the date on which the hearing will be held. The Executive Director shall provide copies of all documents relevant to the adjustment recommended by the Committee on Local Government Finance to the governing body of each local government and special district that is located in the same county as the local government or special district that is subject to the recommended adjustment.  4. If, after the public hearing, the Nevada Tax Commission determines that the recommended adjustment is appropriate, it shall order the Executive Director to adjust the amount allocated to the local government or special district pursuant to NRS 360.680.  (Added to NRS by 1999, 1091; A 2013, 3114)
NV Rev Stat § 360.698 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.698 - Pledge of percentage of revenue to payment of bonds.

  1. A local government or special district which receives revenue pursuant to NRS 360.680, 360.690 and 360.700 may pledge not more than 15 percent of that revenue to the payment of any general obligation bond or revenue bond issued by the local government or special district pursuant to chapter 350 of NRS.  2. Any revenue pledged pursuant to subsection 1 for the payment of a general obligation bond issued by a local government or special district pursuant to chapter 350 of NRS shall be deemed to be pledged revenue of the project for the purposes of NRS 350.020.  3. For bonds issued pursuant to this section before July 1, 1998, by a local government, special district or enterprise district:  (a) A pledge of 15 percent of the revenue distributed pursuant to NRS 360.680, 360.690 and 360.700 is substituted for the pledge of 15 percent of the revenue distributed pursuant to NRS 377.057, as that section existed on January 1, 1997; and  (b) A local government, special district or enterprise district shall increase the percentage specified in paragraph (a) to the extent necessary to provide a pledge to those bonds that is equivalent to the pledge of 15 percent of the amount that would have been received by that local government, special district or enterprise district pursuant to NRS 377.057, as that section existed on January 1, 1997.  (Added to NRS by 1991, 2327; A 1997, 3292; 2003, 1316) — (Substituted in revision for NRS 377.080)
NV Rev Stat § 360.700 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.700 - Guaranteed allocation from Account for tax proceeds pledged to secure obligations.

The Executive Director shall ensure that each local government, special district or enterprise district that:  1. Received, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account; and  2. Pledged a portion of the money described in subsection 1 to secure the payment of bonds or other types of obligations,  receives an amount at least equal to that amount which the local government, special district or enterprise district would have received before July 1, 1998, that is pledged to secure the payment of those bonds or other types of obligations.  (Added to NRS by 1997, 3281; A 1999, 13)
NV Rev Stat § 360.710 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 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)
NV Rev Stat § 360.720 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.720 - Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.

  1. An enterprise district shall not pledge any portion of the revenues from any of the taxes included in the Account to secure the payment of bonds or other obligations.  2. The Executive Director shall ensure that a governmental entity created between July 1, 1996, and July 1, 1998, does not receive money from the taxes included in the Account unless that governmental entity provides police protection and at least two of the following services:  (a) Fire protection;  (b) Construction, maintenance and repair of roads; or  (c) Parks and recreation.  3. As used in this section:  (a) "Construction, maintenance and repair of roads" has the meaning ascribed to it in NRS 360.740.  (b) "Fire protection" has the meaning ascribed to it in NRS 360.740.  (c) "Parks and recreation" has the meaning ascribed to it in NRS 360.740.  (d) "Police protection" has the meaning ascribed to it in NRS 360.740.  (Added to NRS by 1997, 3282; A 1999, 13)
NV Rev Stat § 360.757 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.757 - Notice and meeting required for Office of Economic Development to take action on any application for abatement.

  1. The Office of Economic Development shall not take any action on an application for any abatement of taxes pursuant to NRS 274.310, 274.320, 274.330, 360.750, 360.753 or 360.754 or any other specific statute unless the Office:  (a) Takes that action at a public meeting conducted for that purpose; and  (b) At least 30 days before the meeting, provides notice of the application to:  (1) The governing body of the county, the board of trustees of the school district and the governing body of the city or town, if any, in which the pertinent business is or will be located;  (2) The governing body of any other political subdivision that could be affected by the abatement; and  (3) The general public.  2. The notice required by this section must set forth the date, time and location of the meeting at which the Office of Economic Development will consider the application.  3. The Office of Economic Development shall adopt regulations relating to the notice required by this section.  (Added to NRS by 2009, 2541; A 2011, 3465; 2013, 27th Special Session, 14; 2015, 2331, 3048)
NV Rev Stat § 360.758 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.758 - Definitions.

As used in NRS 360.758 to 360.7598, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.7581 to 360.7586, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2013, 3090; A 2015, 1100, 1109)
NV Rev Stat § 360.7581 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7581 - "Above-the-line personnel" defined.

  1. "Above-the-line personnel" means an executive producer, co-executive producer, producer, director, writer, principal actor, any other person having creative or financial control over a qualified production or any other person associated with such a person. The term does not include below-the-line personnel.  2. As used in this section, "principal actor" means a member of the main cast of a qualified production.  (Added to NRS by 2013, 3090; A 2015, 1100, 1109)
NV Rev Stat § 360.7582 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7582 - "Below-the-line personnel" defined.

Below-the-line personnel means a person employed to work on a qualified production after production begins and before production is completed, including, without limitation, an extra, best boy, boom operator, camera loader, camera operator, assistant camera operator, compositor, dialogue editor, film editor, assistant film editor, focus puller, Foley operator, Foley editor, gaffer, grip, key grip, lighting crew, lighting board operator, lighting technician, music editor, sound editor, sound effects editor, sound mixer, steadicam operator, first assistant camera operator, second assistant camera operator, digital imaging technician, camera operator working with a director of photography, electric best boy, grip best boy, dolly grip, rigging grip, assistant key for makeup, assistant key for hair, assistant script supervisor, set construction foreperson, lead set dresser, assistant key for wardrobe, scenic foreperson, assistant propmaster, assistant audio mixer, assistant boom person, assistant key for special effects and other similar personnel. The term does not include above-the-line personnel.  (Added to NRS by 2013, 3090; A 2015, 1100, 1109)
NV Rev Stat § 360.7583 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7583 - "Nevada business" defined.

Nevada business means a proprietorship, corporation, partnership, company, association, trust, unincorporated organization or other enterprise that:  1. Has a physical location and at least one full-time equivalent employee in this State, as determined in accordance with NRS 360.7589; and  2. Is registered to transact business in this State.  (Added to NRS by 2013, 3090; A 2015, 1100, 1109)
NV Rev Stat § 360.7584 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7584 - "Nevada resident" defined.

Nevada resident means a bona fide resident as that term is defined in NRS 361.015.  (Added to NRS by 2013, 3090; A 2015, 1109)
NV Rev Stat § 360.7585 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7585 - "Production company" defined.

Production company means a business that finances, arranges to finance or supervises the production of a qualified production.  (Added to NRS by 2013, 3090; A 2015, 1100, 1109)
NV Rev Stat § 360.75855 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.75855 - "Qualified direct production expenditures" defined.

Qualified direct production expenditures means expenditures for a qualified production that are identified in NRS 360.7591 and may serve as a basis for transferable tax credits issued pursuant to NRS 360.759.  (Added to NRS by 2015, 1099)
NV Rev Stat § 360.7586 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7586 - "Qualified production" defined.

  1. "Qualified production" includes preproduction, production and postproduction and means:  (a) A theatrical, direct-to-video or other media motion picture.  (b) A made-for-television motion picture.  (c) Visual effects or digital animation sequences.  (d) A television pilot program.  (e) Interstitial television programming.  (f) A television, Internet or other media series, including, without limitation, a comedy, drama, miniseries, soap opera, talk show, game show or telenovela.  (g) A reality show, if not less than six episodes are produced concurrently in this State and the total of the qualified direct production expenditures for those episodes is $500,000 or more.  (h) A national or regional commercial or series of commercials.  (i) An infomercial.  (j) An interstitial advertisement.  (k) A music video.  (l) A documentary film or series.  (m) Other visual media productions, including, without limitation, video games and mobile applications.  2. The term does not include:  (a) A news, weather or current events program.  (b) A production that is primarily produced for industrial, corporate or institutional use.  (c) A telethon or any production that solicits money, other than a production which is produced for national distribution.  (d) A political advertisement.  (e) A sporting event.  (f) A gala or awards show.  (g) Any other type of production that is excluded by regulations adopted by the Office of Economic Development pursuant to NRS 360.759.  (Added to NRS by 2013, 3090; A 2015, 1100, 1109)
NV Rev Stat § 360.7589 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7589 - Determination of whether employee is full-time equivalent employee.

To determine whether an employee of an enterprise is a full-time equivalent employee for the purposes of NRS 360.7583, the hours worked by all the part-time and seasonal employees of the enterprise in this State must be converted into full-time equivalent hours by dividing by 2,080 the total number of hours worked for the enterprise by those part-time and seasonal employees.  (Added to NRS by 2015, 1099)
NV Rev Stat § 360.7592 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7592 - Calculation of amount of credit: Base amount; additional amounts for employing residents as below-the-line personnel and filming in certain counties; Office of Economic Development authorized to reduce or withhold credits under certain circumstances.

  1. Except as otherwise provided in subsection 4 and NRS 360.7593 and 360.7594, the base amount of transferable tax credits issued to an eligible production company pursuant to NRS 360.759 must equal 15 percent of the qualified direct production expenditures.  2. Except as otherwise provided in subsections 3 and 4 and NRS 360.7594, in addition to the base amount calculated pursuant to subsection 1, transferable tax credits issued to an eligible production company pursuant to NRS 360.759 must include credits in an amount equal to:  (a) An additional 5 percent of the qualified direct production expenditures if more than 50 percent of the below-the-line personnel of the qualified production are Nevada residents; and  (b) An additional 5 percent of the qualified direct production expenditures if more than 50 percent of the filming days of the qualified production occurred in a county in this State in which, in each of the 2 years immediately preceding the date of application, qualified productions incurred less than $10,000,000 of qualified direct production expenditures.  3. For the purposes of paragraph (a) of subsection 2:  (a) Except as otherwise provided in paragraph (b) of this subsection, the percentage of the below-the-line personnel who are Nevada residents must be determined by dividing the number of workdays worked by Nevada residents by the number of workdays worked by all below-the-line personnel.  (b) Any work performed by an extra must not be considered in determining the percentage of the below-the-line personnel who are Nevada residents.  4. The Office may:  (a) Reduce the cumulative amount of transferable tax credits that are calculated pursuant to this section by an amount equal to any damages incurred by the State or any political subdivision of the State as a result of a qualified production that is produced in this State; or  (b) Withhold the transferable tax credits, in whole or in part, until any pending legal action in this State against a production company or involving a qualified production is resolved.  (Added to NRS by 2013, 3094; A 2015, 1105, 1109)