Special district defined.
Nev. Rev. Stat. § 360.650
in effectSpecial 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360.htmlFetched: 6/28/2026