Title 22

NRS 278C.020 “Clerk” defined. “Clerk” means the county clerk or city clerk, as appropriate. (Added to NRS by 2005, 1757)

NRS 278C.030 “Cost of the undertaking” defined. “Cost of the undertaking” or any phrase of similar import, means the “cost of any project” as the latter phrase is defined in the Local Government Securities Law. (Added to NRS by 2005, 1757)

NRS 278C.040 “County” defined. “County” means any county in this State. (Added to NRS by 2005, 1757)

NRS 278C.050 “Engineer” defined. “Engineer” means the municipal engineer or firm of engineers employed by the municipality in connection with any undertaking, any project or the exercise of any power authorized in this chapter. (Added to NRS by 2005, 1757)

NRS 278C.053 “Fixed guideway” defined. “Fixed guideway” has the meaning ascribed to it in NRS 277A.080. (Added to NRS by 2025, 275)

NRS 278C.057 “Fixed guideway project” defined. “Fixed guideway project” means any project to design, build, equip, improve or operate and maintain a fixed guideway or any portion of a fixed guideway and all appurtenances and incidentals related thereto. For the purposes of this s…

NRS 278C.060 “Governing body” defined. “Governing body” means the board of county commissioners, the board of supervisors, the city council or the board of commissioners, as appropriate. (Added to NRS by 2005, 1757)

NRS 278C.063 “High-capacity transit” defined. “High-capacity transit” has the meaning ascribed to it in NRS 277A.400. (Added to NRS by 2025, 275)

NRS 278C.067 “High-capacity transit project” defined. “High-capacity transit project” means any project to design, build, equip, improve or operate and maintain high-capacity transit or any portion of high-capacity transit and all appurtenances and incidentals related thereto. Fo…

NRS 278C.069 “Multi-family housing project” defined. “Multi-family housing project” means any land, building or other improvement and all real and personal properties necessary in connection therewith, whether or not in existence, suitable for a land use or zone that contains a r…

NRS 278C.070 “Municipality” defined. “Municipality” means any county or city in this State. (Added to NRS by 2005, 1757)

NRS 278C.075 “Natural resources project” defined. “Natural resources project” means: 1. A drainage and flood control project; 2. A sewerage project; 3. A wastewater project; or 4. A water project. (Added to NRS by 2015, 29th Special Session, 42)

NRS 278C.080 “Newspaper” defined. “Newspaper” means a newspaper printed in the English language at least once each calendar week of general circulation in the municipality. (Added to NRS by 2005, 1757)

NRS 278C.090 “Posting” defined. “Posting” means posting in three public places at or near the site of the undertaking or any project designated at least 20 days before the designated hearing or other time or event. (Added to NRS by 2005, 1757)

NRS 278C.100 “Publication” and “publish” defined. “Publication” or “publish” means publication in at least one newspaper, except as otherwise expressly provided or necessarily implied in this chapter, at least once a week for 3 consecutive weeks by three weekly insertions, the fi…

NRS 278C.105 “Rail project” defined. “Rail project” means any railroad, railroad tracks, rail spurs and any structures or facilities necessary for freight rail service provided by a regional transportation commission pursuant to NRS 277A.283, including, without limitation, equipm…

NRS 278C.110 “Specially benefited zone” defined. “Specially benefited zone” means an area which is specially benefited by an undertaking under this chapter. (Added to NRS by 2005, 1758)

NRS 278C.120 “Tax increment account” defined. “Tax increment account” means a special account created pursuant to NRS 278C.220. (Added to NRS by 2005, 1758)

NRS 278C.130 “Tax increment area” defined. “Tax increment area” means the area: 1. Whose boundaries are coterminous with those of a specially benefited zone established as provided in NRS 278C.150; 2. Specially benefited by an undertaking under this chapter; 3. Designated by ordi…

NRS 278C.133 “Transit-oriented development” defined. “Transit-oriented development” means a land use or zone that includes a mix of integrated residential or commercial use types located in proximity to a fixed guideway or high-capacity transit. (Added to NRS by 2025, 275)

NRS 278C.137 “Transportation project” defined. “Transportation project” means any facilities for a municipal system of public transportation, including, without limitation, facilities for a fixed guideway, facilities for high-capacity transit, a passenger terminal, a parking faci…

NRS 278C.140 “Undertaking” defined. “Undertaking” means any enterprise to acquire, improve or equip, or any combination thereof: 1. In the case of counties: (a) A drainage and flood control project, as defined in NRS 244A.027; (b) An overpass project, as defined in NRS 244A.037; …

NRS 278C.150 Designation of area; creation of special account; authority to contract with property owner for reimbursement of owner’s costs; certain property to be excluded from area. 1. Except as otherwise provided in subsections 2, 3 and 4, the governing body of a municipality,…

NRS 278C.153 Creation for purposes of certain housing projects, transit-oriented development and transportation projects; location; ordinance. 1. A tax increment area comprising a specially benefited zone designated pursuant to NRS 278C.150 that is ordered for an undertaking desc…

NRS 278C.155 Creation by cooperative agreement between Nevada System of Higher Education and city in which principal campus of Nevada State University is located or intended to be located. 1. A tax increment area may be created pursuant to this section by a cooperative agreement …

NRS 278C.157 Creation for purpose of certain rail projects or natural resources project; provisions for allocation of proceeds of certain taxes, issuance of certain securities or contracting with property owner; approval by Interim Finance Committee. [Effective through June 30, 2…

NRS 278C.159 Agreement between municipalities for ordering undertaking and creating tax increment area; authority to take joint action, enter contracts and finance cost of undertaking. 1. The governing bodies of two or more municipalities whose boundaries are contiguous may enter…

NRS 278C.160 Provisional order: Procedure. 1. Whenever the governing body of a municipality is of the opinion that the interests of the municipality and the public require an undertaking, the governing body, by resolution, shall direct the engineer to prepare: (a) Preliminary pla…

NRS 278C.170 Provisional order: Meeting; notice of meeting; comments about undertaking; modification or rescission of proceedings; restrictions on changes after provision of notice. 1. In the resolution making the provisional order, the governing body shall set a time and place f…

NRS 278C.180 List of residents, retailers and employers within proposed area; mailing of notice; verification of mailing. 1. The governing body shall cause to be created a list of the names and addresses of all: (a) Persons who reside within a proposed tax increment area and who …

NRS 278C.190 Verification of posting of notice. 1. The posting of any notice required in this chapter must be verified by the affidavit or certificate of the engineer, clerk, deputy or other person posting the notice. Each verification of posting must be filed with the clerk and …

NRS 278C.200 Publication of notice; verification of publication. 1. Any notice required to be published pursuant to this chapter must be published in a newspaper of general circulation within the area of the tax increment area about which the notice relates at least once a week f…

NRS 278C.210 Actions at hearing; resolutions; complaint, protest or objection of proceedings. 1. At the time and place of the hearing, the governing body shall cause to be read and consider all written complaints, protests, objections and other relevant comments made in accordanc…

NRS 278C.220 Procedure after hearing; modification of plans; adoption of ordinance creating area. 1. If, after considering all written and oral complaints, protests, objections and other relevant comments that were properly submitted and after considering any other relevant mater…

NRS 278C.230 Amendment of ordinance creating area; notice to be provided to certain owners of tracts of land; amount of taxes to be allocated must be computed separately for original area and each addition of land thereto. 1. The governing body may amend an ordinance adopted purs…

NRS 278C.240 Applicability to undertaking of provisions governing payment of prevailing wage. The provisions of NRS 338.013 to 338.090, inclusive, apply to any construction work to be performed under any contract or other agreement related to an undertaking ordered by a governing…

NRS 278C.250 Allocation, division and disposition of money from taxes; limitation on revenue; repayment of bond or other indebtedness. 1. After the effective date of the ordinance adopted pursuant to NRS 278C.220: (a) Any taxes levied upon taxable property in the tax increment ar…

NRS 278C.260 Limitation upon revenue from taxes ad valorem not applicable. The allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811 does not apply to tax increment areas created pursuant to this chapter. (Added to NRS by 2005, 1765)

NRS 278C.270 Appeal from adverse order. The Federal Government, the State, any public body or any person filing a written complaint, protest or objection in the manner and within the time provided in NRS 278C.170, may, within 30 days after the governing body has finally passed on…

NRS 278C.280 Securities: Issuance; types; terms; debt limitations; net pledged revenues. 1. To defray in whole or in part the cost of any undertaking, a municipality may issue the following securities: (a) Notes; (b) Warrants; (c) Interim debentures; (d) Bonds; (e) Temporary bond…

NRS 278C.290 Maturation and payment of securities. Any securities issued by a municipality for a tax increment area pursuant to this chapter must mature and be fully paid, including any interest thereon, before the expiration of the tax increment area. (Added to NRS by 2005, 1766…

NRS 278C.300 Expiration of area. A tax increment area must expire not more than 30 years after the date on which the ordinance which creates the area becomes effective. (Added to NRS by 2005, 1766)

NRS 278C.305 Administration of area created for purpose of carrying out undertaking identified in economic development financing agreement: Authority of Office of Economic Development and Director of Office; disposition of money collected from area; modification of agreement by D…

NRS 278C.310 Effect of chapter. 1. This chapter, without reference to other statutes of this State, except as otherwise expressly provided in this chapter, constitutes full authority for the exercise of powers granted in this chapter. 2. No other law with regard to the exercise o…