NRS 237.060 “Rule” defined. 1. “Rule” means: (a) An ordinance by the adoption of which the governing body of a local government exercises legislative powers; and (b) An action taken by the governing body of a local government that imposes, increases or changes the basis for the calculation of a fee that is paid in whole or in substantial part by businesses, including, without limitation, an impact fee. 2. “Rule” does not include: (a) An action taken by the governing body of a local government that imposes, increases or changes the basis for the calculation of: (1) Special assessments imposed pursuant to chapter 271 of NRS; (2) Fees for remediation imposed pursuant to chapter 540A of NRS; (3) Taxes ad valorem; or (4) A fee that has been negotiated pursuant to a contract between a business and a local government. (b) An action taken by the governing body of a local government that approves, amends or augments the annual budget of the local government. (c) An ordinance adopted by the governing body of a local government pursuant to a provision of chapter 271, 271A, 278, 278A, 278B or 350 of NRS. (d) An ordinance adopted by or action taken by the governing body of a local government that authorizes or relates to the issuance of bonds or other evidence of debt of the local government. (Added to NRS by 1999, 2072; A 2001, 755; 2005, 2370; 2025, 2743)