Applicability.

1. Except as otherwise provided in subsection 2, the provisions of NAC 354.060 to 354.090 , inclusive, apply to the transfer of a function from a state agency to a local government, from a local government to a state agency or from a local government to another local government. 2. The provisions of NAC 354.060 to 354.090 , inclusive, do not apply to the transfer of a function as a result of: (a) The creation of a new governmental entity; or (b) The detachment of any territory from a taxing district and its annexation to another taxing district.