2005 Nevada Revised Statutes - Chapter 271 — Local Improvements

CHAPTER 271 - LOCAL IMPROVEMENTS

GENERAL PROVISIONS

NRS 271.010 Shorttitle.

NRS 271.015 Applicabilityof chapter.

NRS 271.017 Issuanceof interim warrants and bonds by municipality.

NRS 271.020 Legislativedeclaration.

NRS 271.025 Decisionof governing body prima facie evidence of correctness.

NRS 271.030 Definitions.

NRS 271.035 Acquisitionand acquire defined.

NRS 271.037 Artproject defined.

NRS 271.040 Assessableproperty defined.

NRS 271.045 Assessmentand assess defined.

NRS 271.050 Assessmentlien defined.

NRS 271.055 Assessmentunit defined.

NRS 271.057 Associationdefined.

NRS 271.060 Clerkdefined.

NRS 271.063 Commercialarea vitalization project defined.

NRS 271.065 Condemnationand condemn defined.

NRS 271.070 Costand cost of project defined.

NRS 271.075 Countydefined.

NRS 271.080 Countyassessor defined.

NRS 271.085 Countytreasurer defined.

NRS 271.090 Curband gutter project defined.

NRS 271.095 Drainageproject defined.

NRS 271.097 Electricalproject defined.

NRS 271.100 Engineerdefined.

NRS 271.105 Equipmentand equip defined.

NRS 271.110 FederalGovernment defined.

NRS 271.115 Governingbody defined.

NRS 271.120 Hereby,herein, hereinabove, hereinafter, hereinbefore, hereof, hereto andhereunder defined.

NRS 271.125 Improvementand improve defined.

NRS 271.130 Improvementdistrict defined.

NRS 271.135 Mailednotice and notice by mail defined.

NRS 271.140 Memberdefined.

NRS 271.145 Municipalitydefined.

NRS 271.150 Off-streetparking project defined.

NRS 271.152 Overheadservice facilities defined.

NRS 271.155 Overpassproject defined.

NRS 271.160 Parkproject defined.

NRS 271.170 Postingdefined.

NRS 271.175 Projectdefined.

NRS 271.178 Promotionalactivity defined.

NRS 271.180 Propertydefined.

NRS 271.185 Publicbody defined.

NRS 271.190 Publicationand publish defined.

NRS 271.195 Realproperty defined.

NRS 271.200 Sanitarysewer project defined.

NRS 271.203 Securitywall defined.

NRS 271.204 Servicefacilities defined.

NRS 271.2045 Serviceprovider defined.

NRS 271.205 Sidewalkproject defined.

NRS 271.208 Specialbenefit defined.

NRS 271.210 Statedefined.

NRS 271.215 Stormsewer project defined.

NRS 271.220 Streetdefined.

NRS 271.223 Streetbeautification project defined.

NRS 271.225 Streetproject defined.

NRS 271.230 Taxesdefined.

NRS 271.232 Telephoneproject defined.

NRS 271.234 Tourismand entertainment project defined.

NRS 271.235 Tractdefined.

NRS 271.237 Transportationproject defined.

NRS 271.240 Treasurerdefined.

NRS 271.242 Undergroundconversion project defined.

NRS 271.245 Underpassproject defined.

NRS 271.250 Waterproject defined.

NRS 271.255 Computationof time.

GENERAL PROCEDURE FOR LOCAL IMPROVEMENTS

NRS 271.265 Generalpowers of counties, cities and towns.

NRS 271.270 Collateralpowers.

NRS 271.275 Procedurefor initiating acquisition or improvement of project.

NRS 271.280 Procedurefor provisional order.

NRS 271.285 Procedurefor petition.

NRS 271.290 Subsequentprocedure after filing of petition.

NRS 271.295 Combinationof projects.

NRS 271.296 Commercialarea vitalization projects: Dissolution of improvement district.

NRS 271.297 Commercialarea vitalization projects: Modification of plan or plat.

NRS 271.300 Effectof estimates.

NRS 271.305 Provisionalorder: Provision and contents of notice of hearing; restrictions on changesafter provision of notice.

NRS 271.306 Apportionmentof assessments for irregularly shaped tracts; objections to acquisition or improvementof project.

NRS 271.307 Preparationof document by engineer without prior direction of governing body.

NRS 271.308 Emergencyordinance.

NRS 271.310 Provisionalorder: Hearing; determination of governing body.

NRS 271.315 Appealfrom adverse order: Pleading with particularity required; judicial reviewlimited.

NRS 271.320 Procedureafter hearing; modification; division into construction units.

NRS 271.325 Resolutionof governing body; adoption and amendment of ordinance creating district;recording list of tracts and estimated assessments; overlapping boundaries ofcommercial area vitalization projects prohibited.

NRS 271.330 Methodsof acquisition or improvement.

NRS 271.332 Commercialarea vitalization projects: Governing body authorized to contract for provisionof improvements with nonprofit association; requirements for association;extension of terms of contract; contract to ensure type and level of servicescontinue.

NRS 271.333 Commercialarea vitalization projects: Contract with nonprofit association to provide forinternal controls and audits; authority of governing body to take control ofcertain assets of association.

NRS 271.335 Constructioncontracts.

NRS 271.337 Additionof certain improvements to existing contracts for construction work; waiver ofcertain requirements by owner.

NRS 271.340 Constructionby municipality: Supplies and materials.

NRS 271.345 Cooperativeconstruction.

NRS 271.350 Useof existing improvements.

NRS 271.355 Interimwarrants.

NRS 271.357 Establishmentof procedure for obtaining hardship determination.

NRS 271.360 Orderfor proposed assessment roll; form of roll; postponement of assessments onproperty for which hardship determination has been approved; effect of improperdesignation.

NRS 271.365 Methodof computing and limitations upon assessments.

NRS 271.366 Propertyof school district exempt from assessments unless consented to by board oftrustees.

NRS 271.3665 Limitationon assessments against municipal land.

NRS 271.367 Apportionmentof assessments for security wall.

NRS 271.369 Transportationproject: Estimate of expenditures to maintain, operate, improve and repairproject; assessment; use of proceeds.

NRS 271.3695 Specialassessment for extraordinary maintenance, repair and improvement of projectlocated in redevelopment area in certain counties.

NRS 271.370 Determinationof assessable tracts.

NRS 271.375 Preparationof proposed assessment roll; report to governing body.

NRS 271.377 Estimateof expenditures and proposed assessment roll for commercial area vitalizationprojects; public hearing required; levy of assessments; limit on distributionfrom local government tax distribution account.

NRS 271.378 Estimateof expenditures and proposed assessment roll for street beautificationprojects; public hearing required; confirmation of assessments; installmentpayments authorized.

NRS 271.380 Noticeof hearing for assessment.

NRS 271.385 Hearingfor assessment; objections waived unless properly filed in writing.

NRS 271.390 Levyof assessments; notice; final determination conclusive; roll prima facieevidence of regularity and validity.

NRS 271.392 Protestby owner or resident of property to be included within assessment plat forcommercial area vitalization project; modification of assessment plat bygoverning body.

NRS 271.395 Appealfrom adverse determination; scope of judicial review.

NRS 271.400 Assessmentfor street and alley intersections.

NRS 271.405 Thirty-dayperiod for payment; deferred payments; notice of levy of assessment andrequired payment.

NRS 271.407 Assessmentsagainst State and political subdivisions: Ninety-day period of payment;deferred payments.

NRS 271.409 Datewhen payment by mail without postmark or with illegible postmark is deemedreceived.

NRS 271.410 Accelerationupon delinquency.

NRS 271.415 Limitationsupon deferred payments; rates of interest; notice of required installment;application of credit against payment.

NRS 271.420 Liens;recording final assessment roll and statement of information.

NRS 271.425 Divisionor combination of tracts: Apportionment or combination of assessmentsauthorized; consent of owners; recording of report and statement ofinformation; delegation of duties.

NRS 271.428 Surplusand deficiency fund: Source; uses.

NRS 271.429 Refundof surplus; notice of availability of surplus; claim for refund.

NRS 271.430 Paymentof deficiency in assessment.

NRS 271.431 Pledgeof revenues.

NRS 271.4315 Applicationof revenues and credits to payment of assessments.

NRS 271.432 Covenantsfor securing payment of assessments.

NRS 271.4325 Lienof pledge of revenues.

NRS 271.433 Rightsand remedies of owners of property assessed.

NRS 271.4335 Rightsand remedies cumulative.

NRS 271.434 Inactionof owner does not relieve municipal officers and agents of liability fornonperformance.

NRS 271.435 Reassessments.

NRS 271.440 Reassessment:Credit for payment of prior assessment.

NRS 271.445 Collectionof assessments; assessment roll and ordinance levying assessment prima facieevidence of right to recover; ordinance levying assessment required toauthorize reduction or waiver of certain penalties for good cause.

NRS 271.450 Procedureto place previously omitted property upon assessment roll.

NRS 271.455 Validityof assessment for local improvement.

NRS 271.460 Paymentof assessments by joint owner: Recovery from co-owners; lien.

NRS 271.465 Assessmentpaid in error: Recovery.

NRS 271.470 Errorin assessment: Judgment for expenses of municipality properly chargeableagainst owner or tract.

NRS 271.472 Financialreport required of association providing improvements for commercial areavitalization projects.

NRS 271.475 Bonds:Power to issue; adoption and effective date of ordinance.

NRS 271.477 Issuanceof bonds payable solely from proceeds of assessments.

NRS 271.480 Recitalof compliance in bonds or deed conclusive evidence of facts recited.

NRS 271.485 Bonds:Sale; rate of interest; proceeds; validity; contract to sell special assessmentbonds.

NRS 271.487 Determinationby designated agent of rates of interest on bonds and unpaid installments ofassessments.

NRS 271.488 Issuanceof bonds to refund all or portion of outstanding bonds; bonds to be secured bycertain assessments; power of governing body to amend assessment ordinance;duties.

NRS 271.489 Agreementsfor assurance of payments on bonds.

NRS 271.490 Fundfor payment of bonds; fund or account for penalties, collection costs andinterest; payment of administrative costs incurred in connection with district.

NRS 271.495 Deficiencyin bond fund or surplus and deficiency fund: Payment from general fund; levy oftax.

NRS 271.500 Municipalitysliability on bonds.

NRS 271.502 Assessmentsand other revenues pledged for payment of securities: Lien of pledge; priority;validity against third persons.

NRS 271.505 Incontestablerecital in bonds.

NRS 271.515 Bonds:Form; terms; execution; facsimile signature.

NRS 271.520 Bonds:Exemption from taxation; exceptions.

NRS 271.525 Earlyhearings.

NRS 271.530 Effectof faulty notice of hearing; proper notice; continuance.

NRS 271.535 Legalinvestments in bonds.

NRS 271.536 Advancesof money for certain improvements in lieu of issuance of bonds or interimsecurities.

NRS 271.537 Limitationon number of annual installments to repay advancement.

NRS 271.538 Medium-termobligations.

NRS 271.540 Procedurefor collection and enforcement of assessments by municipal treasurer.

NRS 271.545 Delinquentassessment or installment marked delinquent on assessment roll; contents ofnotice of sale of property; ordinance to establish procedures for conductingsale of property.

NRS 271.550 Noticeof sale by publication and mail.

NRS 271.555 Publicsale: Time, place and continuation; order of sale of property.

NRS 271.560 Saleto person offering to pay amount due; when stricken off to municipality; resaleof property.

NRS 271.565 Reportof sale by municipal treasurer.

NRS 271.570 Certificateof sale: Contents; signature; delivery.

NRS 271.575 Municipalclerk custodian of certificates for property sold to municipality; sale ortransfer of certificate.

NRS 271.580 Entryof payments and redemptions by treasurer on assessment roll.

NRS 271.585 Propertybid in by or stricken off to municipality held in trust by municipality forspecial assessment district; when municipality may take and hold propertydischarged of trust.

NRS 271.590 Saleof property by municipality after expiration of period of redemption; notice;public auction; disposition of proceeds.

NRS 271.595 Redemptionof property; certificate of redemption; notice to owner of demand of purchaser;execution and delivery of deed to purchaser if redemption not made; date whenredemption payment is deemed to have been made.

NRS 271.600 Recitals,contents and execution of deed; deed as conclusive evidence.

NRS 271.605 Feesfor issuance of certificate of sale and deed.

NRS 271.610 Acquisitionof lien by purchaser of certificate of sale; interest.

NRS 271.615 Noticeto municipal treasurer of proceeding to foreclose lien for general taxes.

NRS 271.620 Saleof unsold property after maturity of last unpaid installment of bond issue.

NRS 271.625 Actionby municipality for collection and enforcement of delinquent assessment orinstallment.

NRS 271.630 Foreclosureactions and proceedings against municipality by holders of bonds.

PLEDGE OF MONEY FOR CERTAIN PROJECTS IN CERTAIN COUNTIES INSUPPORT OF ECONOMIC DEVELOPMENT AND TOURISM

NRS 271.650 Pledgeof sales or use tax proceeds in assessment ordinance for project in certaincounties: Amount; required determinations; interlocal agreements;conclusiveness of determinations.

NRS 271.660 Agreementwith Department of Taxation regarding distribution of pledged amounts.

NRS 271.670 Agreementwith owner of property interest in district to defray cost of localgovernmental services during term of pledge: Contents; determination by governingbody of municipality; notice to and hearing by board of trustees of schooldistrict; conclusiveness of governing bodys determination.

NRS 271.680 Limitationson issuance of bonds.

ALTERNATIVE PROCEDURE FOR LOCAL IMPROVEMENTS

NRS 271.700 Applicabilityof NRS 271.700 to 271.730, inclusive.

NRS 271.710 Exemptionfrom compliance with certain provisions; agreement with owners of allassessable property in district; powers of governing body.

NRS 271.720 Requirements,conditions and effect of agreement with owners of all assessable property indistrict.

NRS 271.730 Fixingof rates of interest regarding property sold after date of agreement withowners of all property in district.

DISTRICT TO FINANCE UNDERGROUND CONVERSION PROJECT

NRS 271.800 Procedurefor establishing district; combination with another project; requirements forconstruction of project; applicability of public bidding requirements limited;prerequisites to commencement of construction.

NRS 271.850 Requirementsfor placement of service facilities underground; calculation of costs forconversion.

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GENERAL PROVISIONS

NRS 271.010 Shorttitle. This chapter shall be known as theConsolidated Local Improvements Law.

(Added to NRS by 1965, 1348)

NRS 271.015 Applicabilityof chapter. Except as otherwise provided in NRS 271.700, this chapter applies:

1. To any unincorporated town.

2. To any city, including Carson City, whetherincorporated or governed under a general act, special legislative act orspecial charter, enacted, adopted or granted pursuant to Section 1 or 8 ofArticle 8 of the Constitution of the State of Nevada, or otherwise.

3. To any county for any project outside of any city.

4. To any county, city, or town for a project notspecified in this chapter but which that municipality is otherwise authorizedby law to acquire and defray its cost by special assessment, and to any otherpolitical subdivision of this State otherwise authorized by law to acquire aspecified or described project and to defray its cost by special assessment. Insuch a case, this chapter provides the method of doing so, to the extent that aspecial procedure is not provided in the authorizing statute.

5. To a county for a project or benefited propertywithin the boundaries of a city, if the city within whose boundaries theproject or benefited property is located consents to the exercise of powersunder this chapter within its boundaries, in an interlocal agreement enteredinto pursuant to NRS 277.045 to 277.180, inclusive.

6. To a city for a project or benefited property outsidethe boundaries of the city, if the county or other city within whose boundariesthe project or benefited property is located consents to the exercise of powersunder this chapter within its boundaries, in an interlocal agreement enteredinto pursuant to NRS 277.045 to 277.180, inclusive.

(Added to NRS by 1965, 1348; A 1969, 953, 960; 1979,490; 1981, 957; 1983, 126; 1987, 1716; 1989, 255; 1995, 1963)

NRS 271.017 Issuanceof interim warrants and bonds by municipality. Anymunicipality creating an improvement district in connection with any projectand defraying the cost thereof wholly or in part by the levy and collection ofassessments against assessable property in the district pursuant to any specialcharter, special act or other law other than the Consolidated LocalImprovements Law may issue interim warrants and bonds and provide for theirpayment as herein provided.

(Added to NRS by 1969, 1614)

NRS 271.020 Legislativedeclaration. It is hereby declared as a matterof legislative determination:

1. That providing for municipalities to which thischapter appertains the purposes, powers, duties, rights, disabilities,privileges, liabilities and immunities herein provided will serve a public useand will promote the health, safety, prosperity, security and general welfareof the inhabitants thereof and of the State of Nevada.

2. That the acquisition, improvement, equipment,maintenance and operation of any project herein authorized is in the publicinterest, is conducive to the public welfare, and constitutes a part of theestablished and permanent policy of the State of Nevada.

3. That the necessity for this chapter is a result ofthe large population growth and intense residential, commercial and industrialdevelopment in the incorporated and unincorporated areas of portions of theState and of the ensuing need for extensive local improvements therein.

4. That the Legislature recognizes the duty ofmunicipalities as instruments of State Government to meet adequately the needsfor such facilities within their boundaries, in cooperation with the State,counties and districts within the State.

5. That for the accomplishment of these purposes, the provisionsof this chapter shall be broadly construed, and the rule that statutes inderogation of the common law are to be strictly construed shall have noapplication to this chapter.

6. That the notices herein provided are reasonablycalculated to inform each interested person of his legally protected rights.

7. That the rights and privileges herein granted andthe duties, disabilities and liabilities herein provided comply in all respectswith any requirement or limitation imposed by any constitutional provision.

(Added to NRS by 1965, 1349)

NRS 271.025 Decisionof governing body prima facie evidence of correctness.Except for an action or decision made conclusive by a provision of thischapter, the action and decision of a municipalitys governing body as to allmatters passed upon by it in relation to any action, matter or thing providedin this chapter is, in the absence of fraud, prima facie evidence of itscorrectness.

(Added to NRS by 1965, 1349; A 1991, 1872)

NRS 271.030 Definitions. As used in this chapter, unless the context otherwiserequires, the words and terms defined in NRS271.035 to 271.250, inclusive, havethe meanings ascribed to them in those sections.

(Added to NRS by 1965, 1349; A 1983, 871; 1985, 267,1484; 1989, 523; 1997, 2495; 1999, 853, 2864; 2003, 2935)

NRS 271.035 Acquisitionand acquire defined. Acquisition or acquiremeans the opening, laying out, establishment, purchase, construction, securing,installation, reconstruction, lease, gift, grant from the Federal Government,any public body or person, endowment, bequest, devise, condemnation, transfer,assignment, option to purchase, other contract, or other acquirement (or anycombination thereof) of facilities, other property, any project, or an interesttherein, herein authorized.

(Added to NRS by 1965, 1349)

NRS 271.037 Artproject defined. Art project means anyworks of art which are:

1. Selected through a public process; and

2. Displayed within the boundaries of an improvementdistrict at a location which is:

(a) Accessible to the public; and

(b) On property:

(1) Owned by a governmental entity; or

(2) Over which a governmental entity has apermanent easement for public access.

(Added to NRS by 2003, 2932)

NRS 271.040 Assessableproperty defined. Assessable property meansthe tracts of land specially benefited by any project the cost of which iswholly or partly defrayed by the municipality by the levy of assessments,except:

1. Any tract owned by the Federal Government, in theabsence of its consent to the assessment.

2. Any tract owned by the municipality, unless thegoverning body of the municipality adopts a resolution finding that the tractis specially benefited by the project.

3. Any street or other public right-of-way.

(Added to NRS by 1965, 1349; A 1971, 942; 2005, 1825)

NRS 271.045 Assessmentand assess defined. Assessment or assessmeans a special assessment, or the levy thereof, against any tract speciallybenefited by any project, to defray wholly or in part the cost of the project,which assessment shall be made on a front foot, zone, area or other equitablebasis, as may be determined by the governing body, but in no event shall anyassessment exceed the estimated maximum special benefits to the tract assessedor its reasonable market value, as determined by the governing body, asprovided in NRS 271.365.

(Added to NRS by 1965, 1350)

NRS 271.050 Assessmentlien defined. Assessment lien means a lienon a tract created by ordinance of the municipality to secure the payment of anassessment levied against that tract, as provided in NRS 271.420.

(Added to NRS by 1965, 1350)

NRS 271.055 Assessmentunit defined. Assessment unit means a unitor quasi-improvement district designated by the governing body for the purposeof petition, remonstrance and assessment, in the case of a combination ofprojects pursuant to NRS 271.295.

(Added to NRS by 1965, 1350)

NRS 271.057 Associationdefined. Association means an associationdescribed in NRS 271.332.

(Added to NRS by 1999, 2861)

NRS 271.060 Clerkdefined. Clerk means the city clerk, countyclerk, secretary or other officer of the municipality upon whom is delegated bylaw general responsibility for the maintenance of the records of themunicipality.

(Added to NRS by 1965, 1350)

NRS 271.063 Commercialarea vitalization project defined. Commercialarea vitalization project includes:

1. The beautification and improvement of the publicportions of any area zoned primarily for business or commercial purposes,including, without limitation:

(a) Public restrooms;

(b) Facilities for outdoor lighting and heating;

(c) Decorations;

(d) Fountains;

(e) Landscaping;

(f ) Facilities orequipment, or both, to enhance protection of persons and property within theimprovement district;

(g) Ramps, sidewalks and plazas; and

(h) Rehabilitation or removal of existing structures;and

2. The improvement of an area zoned primarily forbusiness or commercial purposes by providing promotional activities.

(Added to NRS by 1999, 2861)

NRS 271.065 Condemnationand condemn defined. Condemnation orcondemn means the acquisition by the exercise of the power of eminent domainof property for any facilities, other property, project, or an interesttherein, herein authorized. A municipality may exercise in the State the powerof eminent domain, either within or without the municipality, and, in themanner provided by law for the condemnation of private property for public use,may take any property necessary to carry out any of the objects or purposeshereof, whether such property be already devoted to the same use by anycorporate district or other public body, or otherwise, and may condemn anyexisting works or facilities in the municipality now or hereafter used. Thepower of eminent domain vested in the governing body shall include the power tocondemn, in the name of the municipality, either the fee simple or any lesserestate or interest in any real property which the governing body by resolutionshall determine is necessary for carrying out the purposes hereof. Suchresolution shall be prima facie evidence that the taking of the fee simple oreasement, as the case may be, is necessary.

(Added to NRS by 1965, 1350)

NRS 271.070 Costand cost of project defined. Cost, orcost of the project, or words of similar import, means all or any partdesignated by the governing body of the cost of any facilities, project, orinterest therein, being acquired, which cost, at the option of the governingbody may include all or any part of the incidental costs pertaining to theproject, including without limiting the generality of the foregoing,preliminary expenses advanced by the municipality from funds available for usetherefor in the making of surveys, preliminary plans, estimates of cost,assessment plats, other preliminaries, the costs of appraising, printing,employing engineers, architects, fiscal agents, attorneys at law, clericalhelp, other agents or employees, costs of making, publishing, posting, mailingand otherwise giving any notice in connection with the project, the taking ofoptions, the levy of assessments, the issuance of securities, the filing orrecordation of instruments, the discounting of bonds, interest on interimwarrants, the levy and collection of assessments and installments thereof, andall other expenses necessary or desirable and appertaining to any project, asestimated or otherwise ascertained by the governing body.

(Added to NRS by 1965, 1350)

NRS 271.075 Countydefined. County means any county in theState; and where the context so indicates, county means the geographical areacomprising the county.

(Added to NRS by 1965, 1351; A 1971, 2100)

NRS 271.080 Countyassessor defined. County assessor means thecounty assessor of the county in which the municipality proceeding hereunder islocated; and if any such municipality is located in more than one county,county assessor means each county assessor of each county in which suchmunicipality is located.

(Added to NRS by 1965, 1351)

NRS 271.085 Countytreasurer defined. County treasurer meansthe county treasurer of each such county.

(Added to NRS by 1965, 1351)

NRS 271.090 Curband gutter project defined. Curb and gutterproject means any curbs and gutters acquired or improved and appertaining tosidewalks or streets, or both, and all appurtenances and incidentals, includingreal and other property therefor.

(Added to NRS by 1965, 1351)

NRS 271.095 Drainageproject defined. Drainage project means anynatural and artificial watercourses, wells, ditches, lakes, reservoirs,revetments, canals, levees, dikes, walls, embankments, bridges, sewers,culverts, syphons, sluices, flumes, ponds, dams, retarding basins, and otherwater diversion and storage facilities, pumping stations, stream gauges, raingauges, flood warning service and appurtenant telephone, telegraph, radio andtelevision service, and all appurtenances and incidentals necessary, useful ordesirable for any such facilities (or any combination thereof), including realand other property therefor.

(Added to NRS by 1965, 1351)

NRS 271.097 Electricalproject defined. Electrical project meansany facilities for the transmission and distribution of electrical power,either above or beneath the surface of the ground, including lines, poles,conduits, house connections, transformers and related appliances, and allappurtenances and incidentals necessary, useful or desirable for any suchfacilities (or any combination thereof), including real and other propertytherefor.

(Added to NRS by 1971, 177)

NRS 271.100 Engineerdefined. Engineer means the municipal engineeror any competent engineer or firm of engineers employed by the municipality inconnection with any facility, property, project or power herein authorized.

(Added to NRS by 1965, 1351)

NRS 271.105 Equipmentand equip defined. Equipment or equipmeans the furnishing of all necessary or desirable, related or appurtenantfacilities, or any combination thereof, appertaining to any facilities,property, project, or interest therein, herein authorized.

(Added to NRS by 1965, 1351)

NRS 271.110 FederalGovernment defined. Federal Governmentmeans the United States of America, or any agency, instrumentality orcorporation thereof.

(Added to NRS by 1965, 1351)

NRS 271.115 Governingbody defined.

1. Governing body means the city council, citycommission, board of county commissioners, board of trustees, board ofdirectors, board of supervisors or other legislative body of the public bodyproceeding hereunder in which body the legislative powers of the public bodyare vested.

2. In the case of an unincorporated town, governingbody means the board of county commissioners or, if appropriate, the townboard.

(Added to NRS by 1965, 1351; A 1967, 1737; 1969, 325;1981, 957; 1983, 126)

NRS 271.120 Hereby,herein, hereinabove, hereinafter, hereinbefore, hereof, hereto andhereunder defined. Hereby, herein,hereinabove, hereinafter, hereinbefore, hereof, hereto andhereunder refer to this Consolidated Local Improvements Law and not solely tothe particular portion thereof in which such word is used.

(Added to NRS by 1965, 1351)

NRS 271.125 Improvementand improve defined. Improvement orimprove means the extension, widening, lengthening, betterment, alteration,reconstruction, repair or other improvement (or any combination thereof) offacilities, other property, any project, or an interest therein, hereinauthorized, including, without limitation, conducting promotional activitieswithin an improvement district created for a commercial area vitalizationproject.

(Added to NRS by 1965, 1351; A 1999, 2864)

NRS 271.130 Improvementdistrict defined. Improvement districtmeans the geographical area within the municipality designated and delineatedby the governing body, in which is located each tract to be assessed for aproject. An improvement district may consist of noncontiguous areas.Improvement districts shall be designated by consecutive numbers or in someother manner to identify separately each such district in the municipality.

(Added to NRS by 1965, 1351; A 2005, 1825)

NRS 271.135 Mailednotice and notice by mail defined. Mailednotice or notice by mail means the giving by the engineer, clerk, or anydeputy thereof, as determined by the governing body, of any designated writtenor printed notice addressed to the last known owner or owners of each tractbeing assessed or other designated person at his or their last known address oraddresses by deposit, at least 20 days prior to the designated hearing or othertime or event, in the United States mails, postage prepaid as first-class mail.The names and addresses of such property owners shall be obtained from therecords of the county assessor or from such other source or sources as theclerk or the engineer deems reliable. Any list of such names and addressesappertaining to any improvement district may be revised from time to time, butsuch a list need not be revised more frequently than at 12-month intervals. Anymailing of any notice herein required shall be verified by the affidavit orcertificate of the engineer, clerk, the deputy, or other person mailing thenotice, which verification shall be retained in the records of the municipalityat least until all assessments and bonds appertaining thereto have been paid infull, or any claim is barred by a statute of limitations. Such affidavit ofmailing shall be prima facie evidence of the mailing of such notice inaccordance with the requirements of this section.

(Added to NRS by 1965, 1352)

NRS 271.140 Memberdefined. Member means a councilman, alderman,commissioner, trustee, director or other member of a governing body.

(Added to NRS by 1965, 1352)

NRS 271.145 Municipalitydefined.

1. Municipality means any county, unincorporatedtown or city in the State, including Carson City, whether incorporated orgoverned under a general act, special legislative act or special charter of anytype or other political subdivision to which this chapter applies. Municipalpertains thereto. Where the context so indicates, municipality means thegeographical area comprising the municipality.

2. Municipality does not include an irrigationdistrict or other special district governed by title 48 of NRS.

(Added to NRS by 1965, 1352; A 1969, 325; 1971, 2100;1979, 490; 1981, 958; 1983, 126; 1987, 1717)

NRS 271.150 Off-streetparking project defined. Off-street parkingproject means parking facilities for the parking of motor vehicles off thepublic streets, including graded, regraded, graveled, oiled, surfaced,macadamized, paved, curbed, guttered, drained and sidewalked sites therefor,driveways, ramps, structures, buildings, elevators, traffic control equipment,and all appurtenances and incidentals necessary, useful or desirable foroff-street parking facilities (or any combination thereof), including real andother property therefor.

(Added to NRS by 1965, 1352)

NRS 271.152 Overheadservice facilities defined. Overhead servicefacilities means service facilities located above the surface of the ground,except that the term does not include:

1. Facilities including transformers, pull boxes,service terminals, pedestal terminals, splice closures, apparatus cabinets andother similar facilities that normally are above the surface in areas whereservice lines are underground in accordance with standard undergroundpractices.

2. On-the-ground facilities that are attached tooverhead service facilities and used to connect an underground system to theoverhead service facilities.

(Added to NRS by 1997, 2493)

NRS 271.155 Overpassproject defined. Overpass project means anybridge, viaduct, or other structure or facilities for the transportation ofpedestrians, motor and other vehicles and utility lines, over any street,stream, railroad tracks, and any other way or place, approaches, ramps,structures, crosswalks, sidewalks, driveways, culverts, drains, sewers,manholes, inlets, outlets, retaining walls, artificial lights, pumpingequipment, ventilating equipment, and all appurtenances and incidentalsnecessary, useful or desirable for any such overpass (or any combinationthereof), including real and other property therefor.

(Added to NRS by 1965, 1352)

NRS 271.160 Parkproject defined. Park project means realproperty, facilities and equipment for parks, including without limitationgraded, regraded, graveled, surfaced, drained, cultivated and otherwiseimproved sites therefor, and other recreational facilities, and allappurtenances and incidentals necessary, useful or desirable for any such parkproperty, facilities and equipment.

(Added to NRS by 1965, 1353)

NRS 271.170 Postingdefined. Posting means posting, at least 20days prior to the designated hearing or other time or event:

1. On the website of the municipality, if any; or

2. In three public places located on public propertyat or near the site of the project.

(Added to NRS by 1965, 1353; A 2005, 1825)

NRS 271.175 Projectdefined. Project means any structure,facility, undertaking or system which a municipality is herein authorized toacquire, improve, equip, maintain or operate. A project may consist of allkinds of personal and real property.

(Added to NRS by 1965, 1353)

NRS 271.178 Promotionalactivity defined. Promotional activity includes:

1. Promotion of public events that benefit business orreal property in the improvement district.

2. Providing music in any public place within theimprovement district.

3. Promotion of tourism within the improvementdistrict.

4. Marketing and economic development, including therecruitment and retention of retail business.

5. Providing services related to security, sanitation,the removal of graffiti, the cleaning of streets and sidewalks and providingother municipal services that are supplemental to those typically provided bythe municipality.

6. Any other activity that benefits businesses andreal property located in the improvement district.

(Added to NRS by 1999, 2861)

NRS 271.180 Propertydefined. Property means real property and personalproperty.

(Added to NRS by 1965, 1353)

NRS 271.185 Publicbody defined. Public body means the Stateof Nevada, or any agency, instrumentality, or corporation thereof, or anymunicipality, school district, other type district, or any other subdivision ofthe State, excluding the Federal Government.

(Added to NRS by 1965, 1353; A 1981, 958)

NRS 271.190 Publicationand publish defined. Publication or publishmeans publication in at least one newspaper of general circulation in the municipalityand published at least once a week. Except as herein otherwise expresslyprovided or necessarily implied, publication or publish also meanspublication for at least once a week for 3 consecutive weeks by 3 weeklyinsertions, the first publication being at least 15 days prior to thedesignated time or event. Unless otherwise so stated, it shall not be necessarythat publication be made on the same day of the week in each of the 3 calendarweeks, but not less than 14 days shall intervene between the first publicationand the last publication. Any publication herein required shall be verified bythe affidavit of the publisher and filed with the clerk.

(Added to NRS by 1965, 1353)

NRS 271.195 Realproperty defined. Real property means:

1. Land, including land under water.

2. Buildings, structures, fixtures and improvements onland.

3. Any property appurtenant to or used in connectionwith land.

4. Every estate, interest, privilege, easement, franchiseand right in land, legal or equitable, including, without limiting thegenerality of the foregoing, rights-of-way, terms for years, and liens, chargesor encumbrances by way of judgment, mortgage or otherwise, and the indebtednesssecured by such liens.

(Added to NRS by 1965, 1353)

NRS 271.200 Sanitarysewer project defined. Sanitary sewerproject means facilities appertaining to a municipal sanitary sewerage systemfor the collection, interception, transportation, treatment, purification anddisposal of sewage, liquid wastes, solid wastes, night soil, and industrialwastes, including without limitation a sewerage treatment plant, seweragepurification and treatment works and disposal facilities, drying beds, pumpingplant and station, connections, laterals, other collection lines, outfalls,outfall sewers, trunk sewers, intercepting sewers, force mains, water lines,sewer lines, conduits, ditches, pipes, and transmission lines, engines, valves,pumps, meters, apparatus, fixtures, structures, buildings, and all appurtenancesand incidentals necessary, useful or desirable for the collection, interception,transportation, treatment, purification and disposal of sewage, liquid wastes,solid wastes, night soil and industrial wastes (or any combination thereof),including real and other property therefor.

(Added to NRS by 1965, 1353)

NRS 271.203 Securitywall defined. Security wall means any wallcomposed of stone, brick, concrete, concrete blocks, masonry or similarbuilding material, together with footings, pilasters, outriggers, grillwork,gates and other appurtenances, constructed around the perimeter of aresidential subdivision with respect to which a final map has been recordedpursuant to NRS 278.360 to 278.460, inclusive, to protect the severaltracts in the subdivision and their occupants from vandalism.

(Added to NRS by 1983, 870)

NRS 271.204 Servicefacilities defined. Service facilitiesmeans any works or improvements used or useful in providing:

1. Electric or communication service; or

2. Service from a community antenna television systemas that term is defined in NRS 711.040,

including,but not limited to, poles, supports, tunnels, manholes, vaults, conduits,pipes, wires, conductors, guys, stubs, platforms, crossarms, braces,transformers, insulators, cutouts, switches, capacitors, meters, communicationcircuits, appliances, attachments and appurtenances.

(Added to NRS by 1997, 2493)

NRS 271.2045 Serviceprovider defined. Service provider means:

1. A person or corporation subject to the jurisdictionof the Public Utilities Commission of Nevada that provides electric orcommunication service to the public; and

2. A community antenna television company as that termis defined in NRS 711.030 that providesservice from a community antenna television system,

by means ofservice facilities.

(Added to NRS by 1997, 2493)

NRS 271.205 Sidewalkproject defined. Sidewalk project means anysidewalk, including without limitation graded, regraded, graveled, surfaced,macadamized and paved pedestrian rights-of-way, artificial lights and lightingequipment, and all appurtenances and incidentals (or any combination thereof),including real and other property therefor.

(Added to NRS by 1965, 1354)

NRS 271.208 Specialbenefit defined. Special benefit means theincrease in the market value of a tract that is directly attributable to aproject for which an assessment is made as determined by the local governmentthat made the assessment. The term may include incidental costs of the projectas determined by the local government.

(Added to NRS by 1989, 523; A 1991, 668)

NRS 271.210 Statedefined. State means the State of Nevada, orany agency, instrumentality or corporation thereof; and where the context soindicates, State means the geographical area comprising the State of Nevada.

(Added to NRS by 1965, 1354; A 1971, 2100)

NRS 271.215 Stormsewer project defined. Storm sewer projectmeans facilities appertaining to a municipal storm sewer system for thecollection, interception, transportation and disposal of rainfall and otherstorm waters, including without limitation inlets, connections, laterals, othercollection lines, outfalls, outfall sewers, trunk sewers, intercepting sewers,force mains, water lines, sewer lines, canals, pipes, transmission lines,natural and artificial watercourses, wells, ditches, reservoirs, revetments,engines, valves, pumps, meters, apparatus, fixtures, structures, buildings, andall appurtenances and incidentals necessary, useful or desirable for thecollection, interception, transportation and disposal of rainfall and otherstorm waters (or any combination thereof), including real and other propertytherefor.

(Added to NRS by 1965, 1354)

NRS 271.220 Streetdefined. Street means any street, avenue,boulevard, alley, highway or other public right-of-way used for any vehicular traffic,but excluding a sidewalk designed primarily for use by pedestrians.

(Added to NRS by 1965, 1354)

NRS 271.223 Streetbeautification project defined. Streetbeautification project means the beautification of any street, including,without limitation, median strips, pedestrian malls, covered walkways or areas,water distribution and irrigation systems, retaining walls, landscaping, treeplanting, shrubbery, foliage, fountains, waterfalls, decorative structures,benches, information booths, restrooms, signs and other structures, and thereconstruction and relocation of existing municipally owned works, improvementsor facilities on such streets, whether or not performed in conjunction with astreet project or off-street parking project, or both.

(Added to NRS by 1999, 853)

NRS 271.225 Streetproject defined. Street project means anystreet, including without limitation grades, regrades, gravel, oiling, surfacing,macadamizing, paving, crosswalks, sidewalks, driveway approaches, curb cuts,curbs, gutters, culverts, drains, sewers, manholes, inlets, outlets, retainingwalls, bridges, overpasses, tunnels, underpasses, approaches, artificial lightsand lighting equipment, parkways, grade separators, traffic separators andtraffic control equipment, and all appurtenances and incidentals (or anycombination thereof), including real and other property therefor.

(Added to NRS by 1965, 1354)

NRS 271.230 Taxesdefined. Taxes means general (ad valorem)taxes pertaining to any project herein authorized.

(Added to NRS by 1965, 1354)

NRS 271.232 Telephoneproject defined. Telephone project meansfacilities pertaining to the distribution of telephone cables and lines,including without limitation subsurface conduits, and all appurtenances andincidentals related thereto (or any combination thereof).

(Added to NRS by 1971, 177)

NRS 271.234 Tourismand entertainment project defined. Tourismand entertainment project means any publicly owned building or complex of buildingsto accommodate or house public and private activities as a part of amulti-faceted center for tourism, including, without limitation, libraryfacilities, museum facilities, theater facilities, aquarium facilities, artgalleries, picture galleries, auditorium facilities, exposition facilities,athletic facilities, racing facilities and any other structures, fixtures,appurtenances and property and other incidentals which are necessary, useful ordesirable for such a project, or any combination thereof.

(Added to NRS by 2003, 2932)

NRS 271.235 Tractdefined. Tract means any tract, lot or otherparcel of land for assessment purposes, whether platted or unplatted,regardless of lot or land lines. Lots, plots, blocks and other subdivisions maybe designated in accordance with any recorded plat thereof; and all lands,platted and unplatted, shall be designated by a definite description. For allpurposes of the Consolidated Local Improvements Law and any law amendatorythereof or supplemental thereto, any tract which is assessable property in animprovement district may be legally described pursuant to NRS 361.189.

(Added to NRS by 1965, 1354; A 1969, 953; 1975, 1682)

NRS 271.237 Transportationproject defined. Transportation projectmeans a project to provide local transportation for public use, and includesworks, systems and facilities for transporting persons, rolling stock,equipment, terminals, stations, platforms and other facilities necessary,useful or desirable for such a project, and all property, easements,rights-of-way and other rights or interest incidental to the project.

(Added to NRS by 1985, 1484)

NRS 271.240 Treasurerdefined. Treasurer means the city treasurer,county treasurer, or other officer of the municipality upon whom is delegatedby law general responsibility for the maintenance of the moneys and other fundsof the municipality.

(Added to NRS by 1965, 1355)

NRS 271.242 Undergroundconversion project defined. Undergroundconversion project means the removal of existing overhead service facilitiesowned by one or more service providers and the replacement thereof withunderground service facilities constructed at the same location or at differentlocations.

(Added to NRS by 1997, 2493)

NRS 271.245 Underpassproject defined. Underpass project meansany tunnel, tube or other structure or facilities for the transportation of pedestrians,motor and other vehicles, and utility lines, under any street, stream, railroadtracks, and any other way or place, approaches, ramps, structures, crosswalks,sidewalks, driveways, culverts, drains, sewers, manholes, inlets, outlets,retaining walls, artificial lights, pumping equipment, ventilating equipment,and all appurtenances and incidentals necessary, useful or desirable for anysuch underpass (or any combination thereof), including real and other propertytherefor.

(Added to NRS by 1965, 1355)

NRS 271.250 Waterproject defined. Water project meansfacilities appertaining to a municipal water system for the collection,transportation, treatment, purification and distribution of water, includingwithout limitation springs, wells, other raw water sources, basin cribs, dams,reservoirs, towers, other storage facilities, pumping plants and stations,filter plant, purification system, water treatment facilities, power plant,waterworks plant, valves, standpipes, connections, hydrants, conduits, flumes,sluices, canals, ditches, water transmission and distribution mains, pipes,lines, laterals, and service pipes, engines, boilers, pumps, meters, apparatus,tools, equipment, fixtures, structures, buildings, and all appurtenances andincidentals necessary, useful or desirable for the acquisition, transportation,treatment, purification and distribution of potable water or untreated waterfor domestic, commercial and industrial use and irrigation (or any combinationthereof), including real and other property therefor.

(Added to NRS by 1965, 1355)

NRS 271.255 Computationof time. For the purpose of computing any periodof time prescribed herein, including but not limited to publications, the dayof the first publication, other act or designated time shall be excluded, andthe day of the last publication, other act or designated time shall beincluded.

(Added to NRS by 1965, 1355)

GENERAL PROCEDURE FOR LOCAL IMPROVEMENTS

NRS 271.265 Generalpowers of counties, cities and towns.

1. The governing body of a county, city or town, uponbehalf of the municipality and in its name, without any election, may from timeto time acquire, improve, equip, operate and maintain, within or without themunicipality, or both within and without the municipality:

(a) A commercial area vitalization project;

(b) A curb and gutter project;

(c) A drainage project;

(d) An off-street parking project;

(e) An overpass project;

(f) A park project;

(g) A sanitary sewer project;

(h) A security wall;

(i) A sidewalk project;

(j) A storm sewer project;

(k) A street project;

(l) A street beautification project;

(m) A transportation project;

(n) An underpass project;

(o) A water project; and

(p) Any combination of such projects.

2. In addition to the power specified in subsection 1,the governing body of a city having a commission form of government as definedin NRS 267.010, upon behalf of themunicipality and in its name, without any election, may from time to timeacquire, improve, equip, operate and maintain, within or without themunicipality, or both within and without the municipality:

(a) An electrical project;

(b) A telephone project;

(c) A combination of an electrical project and atelephone project;

(d) A combination of an electrical project or atelephone project with any of the projects, or any combination thereof,specified in subsection 1; and

(e) A combination of an electrical project and atelephone project with any of the projects, or any combination thereof,specified in subsection 1.

3. In addition to the power specified in subsections 1and 2, the governing body of a municipality, on behalf of the municipality andin its name, without an election, may finance an underground conversion projectwith the approval of each service provider that owns the overhead servicefacilities to be converted.

4. In addition to the power specified in subsections1, 2 and 3, if the governing body of a municipality in a county whosepopulation is less than 400,000 complies with the provisions of NRS 271.650, the governing body of themunicipality, on behalf of the municipality and in its name, without anyelection, may from time to time acquire, improve, equip, operate and maintain,within or without the municipality, or both within and without themunicipality:

(a) An art project; and

(b) A tourism and entertainment project.

(Added to NRS by 1965, 1355; A 1971, 177; 1981, 958;1983, 871; 1985, 1484; 1997, 2495; 1999, 854, 2865; 2001, 2080; 2003, 2935)

NRS 271.270 Collateralpowers. The governing body of anymunicipality, upon behalf of the municipality and in its name, for the purposeof defraying all the cost of acquiring or improving, or acquiring andimproving, any project herein authorized, or any portion of the cost thereofnot to be defrayed with moneys available therefor from the general fund, anyspecial fund, or otherwise, shall have power hereunder:

1. To levy assessments against assessable propertywithin the municipality and to cause the assessments so levied to be collected.

2. To levy from time to time and cause to be collectedtaxes against all taxable property within the municipality, without limitationas to rate or amount, except for the limitation in Section 2 of Article 10 ofthe Constitution of the State of Nevada, to pay the principal of and intereston bonds to the extent assessments are insufficient therefor.

3. To pledge the proceeds of any assessments and taxeslevied hereunder to the payment of special assessment bonds and to create lienson such proceeds to secure such payments.

4. To issue special assessment bonds as hereinprovided.

5. To make all contracts, execute all instruments anddo all things necessary or convenient in the exercise of the powers grantedherein, or in the performance of the municipalitys covenants or duties or inorder to secure the payment of its bonds, provided no encumbrance, mortgage orother pledge of property (excluding any money) of the municipality is createdthereby, and provided no property (excluding money) of the municipality isliable to be forfeited or taken in payment of such bonds.

(Added to NRS by 1965, 1356)

NRS 271.275 Procedurefor initiating acquisition or improvement of project. Theprocedure for acquiring or improving or acquiring and improving any project canbe initiated in one of the following ways:

1. Provisional order method; or

2. Petition method.

(Added to NRS by 1965, 1356)

NRS 271.280 Procedurefor provisional order.

1. Whenever the governing body of a municipalitydetermines to form an improvement district to conduct any project, the engineershall prepare and file with the clerk:

(a) Preliminary plans showing:

(1) A typical section of the contemplatedimprovement.

(2) The type or types of material, approximatethickness and wideness.

(3) A preliminary estimate of the cost of theproject, including incidental costs.

(b) An assessment plat showing:

(1) The area to be assessed.

(2) Except as otherwise provided in NRS 271.378, the amount of maximum benefitsestimated to be assessed against each tract in the assessment area.

(c) If a resolution of the governing body does nototherwise provide, the information required pursuant to the provisions ofsubsections 2 to 7, inclusive.

Thegoverning body is not required to employ the services of an appraiser to estimateor to assist the engineer in estimating the benefits to be derived from the project.

2. The preliminary plans may provide for one or moretypes of construction, and the engineer shall separately estimate the cost ofeach type of construction. The estimate may be made in a lump sum or by unitprices, as the engineer determines is most desirable for the improvementcomplete in place.

3. A resolution or document prepared by the engineerpursuant to subsection 1 must describe the project in general terms.

4. The resolution or document must state:

(a) What part or portion of the expense of the projectis of special benefit and therefore is to be paid by assessments.

(b) What part, if any, has been or is proposed to bedefrayed with money derived from other than the levy of assessments.

(c) The basis by which the cost will be apportioned andassessments levied.

5. If the assessment is not to be made according tofront feet, the resolution or document must:

(a) By apt description designate the improvement district,including the tracts to be assessed.

(b) Describe definitely the location of the project.

(c) State that the assessment is to be made upon allthe tracts benefited by the project proportionately to the benefits received.

6. If the assessment is to be upon the abuttingproperty upon a frontage basis, it is sufficient for the resolution or documentso to state and to define the location of the project to be made.

7. It is not necessary in any case to describeminutely in the resolution or document each particular tract to be assessed,but simply to designate the property, improvement district or the location, sothat the various parts to be assessed can be ascertained and determined to bewithin or without the proposed improvement district.

8. If the preliminary plans include a commercial areavitalization project, then in addition to the other requirements in thissection, before the plans are ratified by the governing body, the plans mustinclude a plan for the management of the proposed improvement district whichmust include, without limitation:

(a) The improvements proposed for each year of thefirst 5 fiscal years of the proposed improvement district;

(b) An estimate of the total amount to be expended onimprovements in the first year of operation;

(c) A list of any other special assessments that arecurrently being levied within the proposed improvement district;

(d) The name of any proposed association; and

(e) Any other matter that the governing body requiresto be set forth in the plan.

9. Upon the filing of the plans, plat and, if theengineer prepares a document pursuant to paragraph (c) of subsection 1, thedocument prepared by the engineer pursuant to paragraph (c) of subsection 1,they must be examined by the governing body. If the plans, plat and document,if any, are found to be satisfactory, the governing body shall make aprovisional order by resolution to the effect that the project will be acquiredor improved, or both acquired and improved.

(Added to NRS by 1965, 1356; A 1991, 668, 1872; 1999, 854, 2865; 2005, 1825)

NRS 271.285 Procedurefor petition.

1. Except as otherwise provided in subsection 2,whenever the owner or owners of lands to be assessed for not less than 90percent of the entire cost of any project, including all incidental expenses,constituting at least 66 2/3 percent in frontage, in area or other propertybasis used for the computation of assessments as therein provided, as the casemay be, by written petition, initiates the acquisition of any project which thegoverning body is authorized to initiate, subject to the following limitations:

(a) Except as otherwise provided in subsection 7 of NRS 271.325, the governing body mayincorporate such project in any improvement district or districts.

(b) The governing body need not proceed with theacquisition of any such project or any part thereof after holding a hearingthereon, pursuant to NRS 271.310, andall provisions thereof thereunto enabling, if the governing body shalldetermine that it is not for the public interest that the proposed project, ora part thereof, be then ordered to be made.

(c) Any particular kind of project, or any materialtherefor, or any part thereof, need not be acquired or located, as provided inthe petition, if the governing body shall determine that such is not for thepublic interest.

(d) The governing body need not take any proceedings oraction upon receiving any such petition, if the governing body shall thereupondetermine by resolution that the acquisition of the designated project probablyis not feasible for a reason or reasons stated in such resolution, and if theresolution requires a cash deposit or a pledge of property in at least anamount or value therein designated and found therein by the governing bodyprobably to be sufficient to defray the expenses and costs incurred by themunicipality taken preliminary to and in the attempted acquisition of theproject designated in the petition, and if such deposit or pledge is not madewith the treasurer within 20 days after one publication in a newspaper of generalcirculation in the municipality of a notice of the resolutions adoption and ofits content in summary form. An additional deposit or pledge may from time totime be similarly so required as a condition precedent to the continuation ofaction by the municipality. Whenever such deposit or pledge is so made andthereafter the governing body shall determine that such acquisition is notfeasible within a reasonable period of time, the governing body may requirethat all or any portion of the costs theretofore incurred in connectiontherewith by the municipality after its receipt of the petition shall bedefrayed from such deposit or the proceeds of such pledged property in theabsence of such defrayment of costs by petitioners or other interested personswithin 20 days after the determination by resolution of the amount so to bedefrayed and after such published notice thereof.

2. A petition signed by owners of tracts constitutingat least one-half of the basis used for computation of assessments issufficient to initiate procedures for acquiring or improving a commercial areavitalization project. A petition for acquiring or improving a commercial areavitalization project must be accompanied by a plan describing proposedimprovements and a proposed assessment plat when submitted to the governingbody.

(Added to NRS by 1965, 1357; A 1999, 2867)

NRS 271.290 Subsequentprocedure after filing of petition.

1. Except as otherwise expressly provided ornecessarily implied in this section or in NRS271.285, upon the filing of such a petition, the governing body shall proceedin the same manner as is provided for hereby where proceedings are initiated bythe governing body.

2. Upon thefiling of a petition for the acquisition or improvement of a commercial areavitalization project, the governing body shall hold a public hearing on thepetition. At least 20 days before the public hearing, the governing body shall:

(a) Mail noticeof the hearing to each owner of real property within the proposed improvementdistrict and to each tenant who resides or owns a business located within theproposed improvement district; and

(b) Publishnotice of the hearing in a newspaper of general circulation in themunicipality,

describing the purpose and generallocation of the proposed improvement district, and the date, time and place ofthe proposed public hearing.

3. At thepublic hearing, any owner of real property or tenant who resides or owns abusiness located within the proposed district for a commercial area vitalizationproject may present, orally or in writing, the reasons why he believes that:

(a) Thepetition does not contain a sufficient number of qualified signatures; or

(b) The findingrequired by subsection 4 cannot reasonably be made with respect to any part ofthe proposed improvement district.

4. After consideration of any objections made at thehearing, and of any other information reasonably known to it, the governingbody must, as a condition precedent to the initiation of the procedure foracquiring or improving a commercial area vitalization project, find that thepublic interest will benefit by the provision of the proposed improvementswithin that part of the municipality. In making this determination, thegoverning body shall consider the differences it finds between the municipalityas a whole and the territory within and adjacent to the proposed improvementdistrict.

(Added to NRS by 1965, 1358; A 1999, 2868)

NRS 271.295 Combinationof projects.

1. More than one project may be combined in oneimprovement district when the governing body determines such projects may becombined together in an efficient and economical improvement district.

2. If in the combination of projects, they shall beseparate and distinct by reason of substantial difference in their character orlocation, or otherwise, each such project shall be considered as a unit orquasi-improvement district for the purpose of petition, remonstrance andassessment.

3. In case of such combination, the governing bodyshall designate the project and area constituting each such unit, and in theabsence of an arbitrary and unreasonable abuse of discretion, its determinationthat there is or is not such a combination and its determination of the projectand area constituting each such unit shall be final and conclusive.

4. The costs of acquiring or improving each suchproject shall be segregated for the levy of assessments and an equitable shareof the incidental costs shall be allocated to each such unit.

(Added to NRS by 1965, 1358)

NRS 271.296 Commercialarea vitalization projects: Dissolution of improvement district.

1. The governing body may, by resolution, dissolve animprovement district that is created for the purposes of a commercial areavitalization project if property owners whose property is assessed for acombined total of more than 50 percent of the total amount of the assessmentsof all the property in the improvement district submit a written petition tothe governing body that requests the dissolution of the district within theperiod prescribed in subsection 2.

2. The dissolution of an improvement district pursuantto this section may be requested within 30 days after:

(a) The first anniversary of the date the improvementdistrict was created; and

(b) Each subsequent anniversary thereafter.

3. As soon as practicable after the receipt of thewritten petition of the property owners submitted pursuant to subsection 1, thegoverning body shall pass a resolution of intention to dissolve the improvementdistrict. The governing body shall give notice of a hearing on the dissolution.The notice must be provided and the hearing must be held pursuant to therequirements set forth in NRS 271.377.If the governing body determines that dissolution of the improvement districtis appropriate, it shall dissolve the improvement district by resolution,effective not earlier than the 30th day after the hearing.

4. If there is indebtedness, outstanding and unpaid,incurred to accomplish any of the purposes of the improvement district, theportion of the assessment necessary to pay the indebtedness remains effectiveand must be continued in the following years until the debt is paid.

(Added to NRS by 1999, 2864)

NRS 271.297 Commercialarea vitalization projects: Modification of plan or plat. An association with which a governing body contractspursuant to NRS 271.332 may, at anytime, request that the governing body modify a plan or plat with regard to thecommercial area vitalization project. Upon the written request of theassociation, the governing body may modify the plan or plat by ordinance afterholding a hearing on the proposed modification pursuant to NRS 271.377. If the proposed modificationof a plat expands the territory for assessment, a person who owns or resideswithin a tract which is located within the territory proposed to be added tothe improvement district and which is used exclusively for residential purposesmay file a protest pursuant to NRS 271.392at any time before the governing body modifies the plat by ordinance. Apetition is not required for a modification made pursuant to this section.

(Added to NRS by 1999, 2862)

NRS 271.300 Effectof estimates.

1. Any estimate of cost required or authorized hereinshall not constitute a limitation upon such cost nor a limitation upon therights and powers of the governing body or of any officers, agents or employeesof the municipality, except as herein otherwise expressly stated.

2. No assessment, however, shall exceed the amount ofthe estimate of maximum special benefits to the tract assessed from anyproject.

(Added to NRS by 1965, 1358)

NRS 271.305 Provisionalorder: Provision and contents of notice of hearing; restrictions on changesafter provision of notice.

1. In the provisional order the governing body shallset a time, at least 20 days thereafter, and a place at which the owners of thetracts to be assessed, or any other interested persons, may appear before thegoverning body and be heard as to the propriety and advisability of acquiringor improving, or acquiring and improving, the project or projects provisionallyordered. If a mobile home park is located on one or more of the tracts to beassessed, the notice must be given to the owner of the tract and each tenant ofthat mobile home park.

2. Notice must be given:

(a) By publication.

(b) By mail.

(c) By posting.

3. Proof of publication must be by affidavit of thepublisher.

4. Proof of mailing and proof of posting must be byaffidavit of the engineer, clerk, or any deputy mailing the notice and postingthe notice, respectively.

5. Proof of publication, proof of mailing and proof ofposting must be maintained in the records of the municipality until all theassessments appertaining to the project have been paid in full, including principal,interest, any penalties, and any collection costs.

6. The notice may be prepared by the engineer andratified by the governing body, and, except as otherwise provided in subsection7, must state:

(a) The kind of project proposed.

(b) The estimated cost of the project, and the portion,if any, to be paid from sources other than assessments.

(c) The basis for apportioning the assessments, whichassessments must be in proportion to the special benefits derived to each ofthe several tracts comprising the assessable property and on a front foot,area, zone or other equitable basis.

(d) The number of installments and time in which theassessments will be payable.

(e) The maximum rate of interest on unpaid installmentsof assessments.

(f) The extent of the improvement district to beassessed, by boundaries or other brief description.

(g) The time and place of the hearing where thegoverning body will consider all objections to the project.

(h) That allwritten objections to the project must be filed with the clerk of themunicipality at least 3 days before the time set for the hearing.

(i) If the project is not a commercial areavitalization project, that pursuant to NRS271.306, if a majority of the property owners to be assessed for a projectproposed by a governing body object in writing within the time stated inparagraph (h), the project must not be acquired or improved unless:

(1) The municipality pays one-half or more ofthe total cost of the project, other than a park project, with money derivedfrom other than the levy or assessments; or

(2) The project constitutes not more than 2,640feet, including intersections, remaining unimproved in any street, including analley, between improvements already made to either side of the same street orbetween improvements already made to intersecting streets.

(j) That the description of the tracts to be assessed,the maximum amount of benefits estimated to be conferred on each such tract andall proceedings in the premises are on file and can be examined at the officeof the clerk.

(k) Unless there will be no substantial change, that asubstantial change in certain existing street elevations or grades will resultfrom the project, without necessarily including any statement in detail of theextent or location of any such change.

(l) That a person should object to the formation of thedistrict using the procedure outlined in the notice if his support for thedistrict is based upon a statement or representation concerning the projectthat is not contained in the language of the notice.

(m) That if a person objects to the amount of maximumbenefits estimated to be assessed or to the legality of the proposedassessments in any respect:

(1) He is entitled to be represented by counselat the hearing;

(2) Any evidence he desires to present on theseissues must be presented at the hearing; and

(3) Evidence on these issues that is notpresented at the hearing may not thereafter be presented in an action broughtpursuant to NRS 271.315.

(n) If theproject is a commercial area vitalization project, that:

(1) Aperson who owns or resides within a tract in the proposed improvement districtand which is used exclusively for residential purposes may file a protest toinclusion in the assessment plat pursuant to NRS271.392; and

(2) Pursuant to NRS 271.306, if written remonstrances bythe owners of tracts constituting one-third or more of the basis for thecomputation of assessments for the commercial area vitalization project arepresented to the governing body, the governing body shall not proceed with thecommercial area vitalization project.

7. The notice need not state either or both of theexceptions stated in subsection 2 of NRS271.306 unless either or both of the exceptions are determined by the governingbody or the engineer to be relevant to the proposed improvement district towhich the notice appertains.

8. All proceedings may be modified or rescinded whollyor in part by resolution adopted by the governing body, or by a documentprepared by the engineer and ratified by the governing body, at any time beforethe passage of the ordinance adopted pursuant to NRS 271.325, creating the improvementdistrict, and authorizing the project.

9. No substantial change in the improvement district,details, preliminary plans or specifications or estimates may be made after thefirst publication, posting or mailing of notice to property owners, whicheveroccurs first, except for the deletion of a portion of a project and propertyfrom the proposed program and improvement district or any assessment unit.

10. The engineer may make minor changes in time, plansand materials entering into the work at any time before its completion.

11. If the ordinance is for a commercial areavitalization project, notice sent pursuant to this section must be sent by mailto each person who owns real property which is located within the proposedimprovement district and to each tenant who resides or owns a business locatedwithin the proposed improvement district.

(Added to NRS by 1965, 1359; A 1969, 1413; 1989, 460,523, 638; 1991, 669, 1873; 1993, 290; 1999, 2868)

NRS 271.306 Apportionmentof assessments for irregularly shaped tracts; objections to acquisition orimprovement of project.

1. Regardlessof the basis used for apportioning assessments, the amount apportioned to awedge or V or any other irregularly shaped tract must be in proportion to thespecial benefits thereby derived.

2. Except asotherwise provided in subsections 3 and 4, if, within the time specified in thenotice, complaints, protests and objections in writing, that is, all writtenremonstrances, against acquiring or improving the project proposed byinitiation of the governing body are filed with the clerk, signed by the ownersof tracts constituting a majority of the frontage, of the area, of the zone, orof the other basis for the computation of assessments, as the case may be, ofthe tracts to be assessed in the improvement district or in the assessment unitif the improvement district is divided into assessment units, the projecttherein must not be acquired or improved unless:

(a) Themunicipality pays one-half or more of the total cost of the project, other thana park project, with money derived from other than the levy of assessments; or

(b) The projectconstitutes not more than 2,640 feet, including intersections, remaining unimprovedin any street, including an alley, between improvements already made to eitherside of the same street or between improvements already made to intersectingstreets. In this case the governing body may on its own motion cause theintervening and unimproved part of the street to be improved. Such improvementswill not be stayed or defeated or prevented by written complaints, protests andobjections thereto, unless the governing body in its sole discretion, deemssuch written complaints, protests and objections proper to cause theimprovement to be stayed or prevented.

3. Writtenremonstrances by the owners of tracts constituting 50 percent of the basis forthe computation of assessments suffice to preclude the acquisition or improvementof a street beautification project.

4. Written remonstrances by the owners of tractsconstituting at least one-third of the basis for the computation of assessmentssuffice to preclude the acquisition or improvement of a commercial areavitalization project. For the purposes of this subsection, the property of asingle owner may not be counted as constituting more than 10 percent of thebasis.

(Added to NRS by 1991, 1871; A 1993, 291; 1999, 856, 2871)

NRS 271.307 Preparationof document by engineer without prior direction of governing body. When expressly authorized by a provision of this chapterand the conditions of paragraph (a) or (b), or both, of subsection 2 of NRS 271.306 are satisfied, the engineer mayprepare a document required by this chapter without the prior direction of thegoverning body, and the governing body may ratify the document by ordinance orresolution upon determining that the document is satisfactory. Thedetermination of the governing body is conclusive.

(Added to NRS by 1991, 1872)

NRS 271.308 Emergencyordinance. Except as otherwise provided in NRS 271.475:

1. When expressly authorized by a provision of thischapter and the conditions of paragraph (a) or (b), or both, of subsection 2 ofNRS 271.306 are satisfied, an ordinancerequired by this chapter may be adopted or amended as if an emergency existed.

2. The governing bodys declaration, if any, in anyordinance that it is such an ordinance is conclusive in the absence of fraud orgross abuse of discretion.

3. Such an ordinance may become effective at any timewhen an emergency ordinance of the municipality may go into effect.

4. Such an ordinance may be adopted by an affirmativevote of not less than two-thirds of all the voting members of the governingbody, excluding from any such computation any vacancy on the governing body andany member thereon who may vote only to break a tie vote.

(Added to NRS by 1991, 1871; A 1995, 390)

NRS 271.310 Provisionalorder: Hearing; determination of governing body.

1. On the date and at the place fixed for the hearingany and all property owners interested in the project may present their viewsin respect to the proposed projects to the governing body. The governing bodymay adjourn the hearing from time to time.

2. After the hearing has been concluded, after allwritten complaints, protests and objections have been read and considered, andafter all persons desiring to be heard in person have been heard, the governingbody shall consider the arguments, if any, and any other relevant material putforth, and shall by resolution or ordinance, as the board determines, pass uponthe merits of each such complaint, protest or objection.

3. If the governing body determines that it is not forthe public interest that the proposed project, or a part of the project, bemade, the governing body shall make an order by resolution to that effect, andthereupon the proceedings for the project, or the part of the projectdetermined against by the order, must stop and must not be begun again untilthe adoption of a new resolution.

4. Any complaint, protest or objection to:

(a) The propriety of acquiring or improving oracquiring and improving the project;

(b) The estimated cost of the project;

(c) The determination concerning the portion of thecost of the project to be paid by assessments;

(d) The method used to estimate the special benefits tobe derived from the project generally or by any tract in the assessment area;

(e) The basis established for apportionment of theassessments; or

(f) The regularity, validity and correctness of anyother proceedings or instruments taken, adopted or made before the date of thehearing,

shall bedeemed waived unless presented in writing at the time and in the mannerprovided by NRS 271.305.

(Added to NRS by 1965, 1361; A 1975, 845; 1991, 671)

NRS 271.315 Appealfrom adverse order: Pleading with particularity required; judicial reviewlimited.

1. Any person filing a written complaint, protest orobjection as provided in NRS 271.305may, within 30 days after the governing body has finally passed on thecomplaint, protest or objection by resolution or ordinance as provided insubsection 2 of NRS 271.310, commence anaction or suit in any court of competent jurisdiction to correct or set asidethe determination, but thereafter all actions or suits attacking the validityof the proceedings and the amount of benefits are perpetually barred.

2. Any person who brings an action pursuant to thissection must plead with particularity and prove the facts upon which he reliesto establish:

(a) That the estimate of the benefits to be derivedfrom the project or the method used to apportion the cost of the project isfraudulent, arbitrary or unsupported by substantial evidence; or

(b) That any provision of NRS 271.265 to 271.310, inclusive, or 271.800 has been violated.

Conclusoryallegations of fact or law are insufficient to comply with the requirements ofthis subsection.

3. In any action brought pursuant to this section,judicial review of the proceedings is confined to the record before thegoverning body. Evidence that has not been presented to the governing body mustnot be considered by the court.

(Added to NRS by 1965, 1361; A 1975, 845; 1991, 667,671; 1997, 2496)

NRS 271.320 Procedureafter hearing; modification; division into construction units.

1. After the hearing and after the governing body has:

(a) Disposed of all complaints, protests andobjections, oral and in writing;

(b) Determined that it is not prevented from proceedingpursuant to subsection 3 or 4 of NRS 271.306;and

(c) Determined that:

(1) Either or both exceptions stated insubsection 2 of NRS 271.306 apply; or

(2) There were not filed with the clerkcomplaints, protests and objections in writing and signed by the owners oftracts constituting a majority of the frontage, of the area, of the zone, or ofthe other basis for the computation of assessments stated in the notice, of thetracts to be assessed in the improvement district or in the assessment unit, ifany,

and thegoverning body has jurisdiction to proceed, the governing body shall determinewhether to proceed with the improvement district, and with each assessmentunit, if any, except as otherwise provided in this chapter.

2. If the governing body desires to proceed anddesires any modification, by motion or resolution it shall direct the engineerto prepare and present to the governing body:

(a) A revised and detailed estimate of the total cost,including, without limiting the generality of the foregoing, the cost ofacquiring or improving each proposed project and of each of the incidentalcosts. The revised estimate does not constitute a limitation for any purpose.

(b) Full and detailed plans and specifications for eachproposed project designed to permit and encourage competition among thebidders, if any project is to be acquired by construction contract.

(c) A revised map and assessment plat showingrespectively the location of each project and the tracts to be assessedtherefor, not including any area or project not before the governing body at aprovisional order hearing.

3. That resolution, a separate resolution, or theordinance creating the improvement district may combine or divide the proposedproject or projects into suitable construction units for the purpose of lettingseparate and independent contracts, regardless of the extent of any projectconstituting an assessment unit and regardless of whether a portion or none ofthe cost of any project is to be defrayed other than by the levy of specialassessments. Costs of unrelated projects must be segregated for assessmentpurposes as provided in this chapter.

(Added to NRS by 1965, 1361; A 1991, 1876; 1999, 2871)

NRS 271.325 Resolutionof governing body; adoption and amendment of ordinance creating district;recording list of tracts and estimated assessments; overlapping boundaries ofcommercial area vitalization projects prohibited.

1. When an accurate estimate of cost, full anddetailed plans and specifications and map are prepared, are presented and aresatisfactory to the governing body, it shall, by resolution, make adetermination that:

(a) Public convenience and necessity require thecreation of the district; and

(b) The creation of the district is economically soundand feasible.

Thisdetermination may be made part of the ordinance creating the district adoptedpursuant to subsection 2 and is conclusive in the absence of fraud or grossabuse of discretion.

2. The governing body may, by ordinance, create thedistrict and order the proposed project to be acquired or improved. Thisordinance may be adopted and amended as if an emergency existed.

3. The ordinance must prescribe:

(a) The extent of the improvement district to beassessed, by boundaries or other brief description, and similarly of eachassessment unit therein, if any.

(b) The kind and location of each project proposed,without mentioning minor details.

(c) The amount or proportion of the total cost to bedefrayed by assessments, the method of levying assessments, the number ofinstallments and the times in which the costs assessed will be payable.

(d) The character and extent of any construction units.

4. The engineer may further revise the cost, plans andspecifications and map from time to time for all or any part of any project,and the ordinance may be appropriately amended before letting any constructioncontract therefor and before any work being done other than by independentcontract let by the municipality.

5. The ordinance, if amended, must order the work tobe done as provided in this chapter.

6. Upon adoption or amendment of the ordinance, thegoverning body shall cause to be recorded in the office of the county recordera certified copy of a list of the tracts to be assessed and the amount ofmaximum benefits estimated to be assessed against each tract in the assessmentarea, as shown on the assessment plat as revised and approved by the governingbody pursuant to NRS 271.320. Neitherthe failure to record the list as provided in this subsection nor any defect oromission in the list regarding any parcel or parcels to be included within thedistrict affects the validity of any assessment, the lien for the paymentthereof or the priority of that lien.

7. The governing body may not adopt an ordinancecreating or modifying the boundaries of an improvement district for a commercialarea vitalization project if the boundaries of the improvement district overlapan existing improvement district created for a commercial area vitalizationproject.

(Added to NRS by 1965, 1362; A 1989, 255, 525; 1991,1876; 1995, 390; 1999,2872; 2001, 1758)

NRS 271.330 Methodsof acquisition or improvement.

1. Any construction work for any project shall be donein any one or more of the following three ways:

(a) By independent contract.

(b) By use of municipally owned or leased equipment andmunicipal officers, agents and employees.

(c) By another public body or the Federal Governmentacquiring or improving a project or any interest therein which is hereinauthorized, which results in general benefits to the municipality and inspecial benefits to the assessable property being assessed therefor by themunicipality within its boundaries.

2. Any project or any interest therein not involvingconstruction work appertaining to a capital improvement may be acquired orimproved pursuant to any appropriate contract, or otherwise, including, withoutlimiting the generality of the foregoing, the condemnation or other acquisitionof real property. In such case nothing herein in subsection 1 nor in NRS 271.335, 271.340 or 271.345 shall be applicable.

3. Notwithstanding a project herein authorized or anyinterest therein may not be owned by a municipality nor be directly acquired orimproved, nor the costs thereof directly incurred, by a municipality, andnotwithstanding the project herein authorized or any interest therein may belocated on land, an easement or other interest therein, or other real propertyowned by the Federal Government or a public body other than the municipality,the municipality shall have the power:

(a) To acquire or improve, or both acquire and improve,or to cooperate in the acquisition or improvement of, or both the acquisitionand improvement of, the project, or any interest therein, with the FederalGovernment or any public body (other than the municipality), pursuant to agreementbetween or among the municipality and such other bodies corporate and politic,so long as the project or the interest therein acquired or improved, or bothacquired and improved, results in general benefits to the municipality and inspecial benefits to the assessable property being assessed therefor by themunicipality within its boundaries.

(b) To levy special assessments on such assessableproperty to defray all or any part of the costs of the project or any interesttherein, or to defray all or any part of the municipalitys share of such costsif all costs are not being defrayed by the municipality.

(c) To issue bonds and to exercise other powers hereingranted and appertaining to such acquisition or improvement, or both.

(Added to NRS by 1965, 1362)

NRS 271.332 Commercialarea vitalization projects: Governing body authorized to contract for provisionof improvements with nonprofit association; requirements for association;extension of terms of contract; contract to ensure type and level of servicescontinue.

1. A governing body that forms an improvement districtfor a commercial area vitalization project may contract with a nonprofitassociation to provide the improvements that are specified in the plans for thecommercial area vitalization project. If creation of the commercial improvementdistrict was initiated by petition, the governing body shall contract for thatpurpose with the association named in the plan for management of theimprovement district.

2. An association with which a governing bodycontracts pursuant to subsection 1 must be a private nonprofit corporation andmust be identified in the plan for management of the improvement district. Theassociation shall maintain liability insurance covering its activities.

3. The contract between the governing body and theassociation is a contract for professional services and is not subject to thelimitations of subsection 1 of NRS 354.626.The terms of the contract may extend:

(a) Beyond the terms of office of members of thegoverning body; and

(b) For the time necessary to cover the life ofimprovements and to fulfill financial commitments for equipment, services andrelated undertakings.

4. The association does not become a politicalsubdivision, local government, public body, governmental agency or entity,establishment of the government, public corporation or quasi-public corporationfor any purpose solely on the basis of a contract entered into with a governingbody pursuant to subsection 1.

5. A contract executed pursuant to this section mustensure that the type and level of services provided by the municipality at thetime of the creation of the improvement district continue after the improvementdistrict is formed.

(Added to NRS by 1999, 2861)

NRS 271.333 Commercialarea vitalization projects: Contract with nonprofit association to provide forinternal controls and audits; authority of governing body to take control ofcertain assets of association.

1. A contract executed pursuant to NRS 271.332 must specify the approvalsrequired for expenditures and provide for internal controls adequate to protectthe assets of the improvement district. The contract must provide for audits ofthe association by the governing body at the discretion of the governing body.

2. If an audit finds a misuse of money or any fraud inthe activities of the association, the governing body may take control of anyassets of the association related to the improvement district.

(Added to NRS by 1999, 2862)

NRS 271.335 Constructioncontracts.

1. No contract for doing construction work foracquiring or improving the project contemplated may be made or awarded, nor maythe governing body incur any expense or liability in relation thereto, exceptfor maps, plats, diagrams, estimates, plans, specifications and notices, untilafter the hearing upon the provisional order and notice thereof provided for inNRS 271.305 have been given and had.

2. This section does not prevent the governing bodyfrom advertising by publication for proposals for doing the work whenever thegoverning body sees fit, but the contract may not be made or awarded before thetime stated in subsection 1.

3. Except as otherwise provided in subsection 12 andin NRS 271.800, in the case ofconstruction work done by independent contract for any project, or portionthereof, in any improvement district, the municipality shall requestcompetitive bids, and proceed thereon, pursuant to the provisions of chapter 338 of NRS.

4. The municipality may waive any irregularity in theform of any bid.

5. Any contract may be let on a lump sum or on a unitbasis.

6. No contract may be entered into for such workunless the contractor gives an undertaking with a sufficient surety or suretiesapproved by the governing body and in an amount fixed by it for the faithfulperformance of the contract and for payment of the contract.

7. Upon default in the performance of any contract,any designated official, as directed by motion of the governing body, mayadvertise and relet the remainder of the work without further ordinance orresolution and deduct the cost from the original contract price and recover anyexcess cost by suit on the original bond, or otherwise.

8. All contracts must provide among other things thatthe person entering into the contract with the municipality will pay for allmaterials furnished and labor and services rendered for the performance of thecontract, and that any person furnishing the materials or rendering theservices may maintain an action to recover for them against the obligor in theundertaking as though the person was named therein.

9. A contract or agreement made in violation of theprovisions of this section is voidable, and no action may be maintained thereonby any party thereto against the municipality.

10. To the extent the municipality makes any paymentthereunder, such a contract or agreement is valid, and any such payment may beincluded in any cost defrayed by the levy of assessments, unless theretoforethe municipality elects to void the contract or agreement in its entirety andto recover any such payment from the party to whom made.

11. The governing body, except as expressly limited inthis section, may, in the letting of contracts, impose such conditions uponbidders with regard to bonds and securities, and such guaranties of good andfaithful performance and completion of any work and the keeping of the work inrepair, and providing for any further matter or thing in connection therewith,as may be considered by the governing body to be advantageous to themunicipality and to all interested.

12. The provisions of subsections 3 to 11, inclusive,do not apply to work performed by an association pursuant to a contract enteredinto pursuant to NRS 271.332.

(Added to NRS by 1965, 1363; A 1991, 1877; 1997,2496; 1999, 2873)

NRS 271.337 Additionof certain improvements to existing contracts for construction work; waiver ofcertain requirements by owner. After notice ispublished by the governing body pursuant to NRS271.305:

1. In the case of a change in the project as describedin subsection 2, the owner of the property that will be assessed for the costof the additional work may at any time waive in writing:

(a) The requirements of subsection 9 of NRS 271.305 and subsection 4 of NRS 271.325;

(b) The requirements regarding notice and hearing of NRS 271.305, 271.310, 271.380,271.385 and 271.415 relating to the change; and

(c) The 30-day period for payment provided in NRS 271.405.

Notwithstanding any other requirement set forth in this chapter, the governingbody is not required to comply with any provision waived pursuant to this subsection.

2. The governing body may add to an existing contractfor construction work any improvement which an owner of assessable propertyrequests to be included in a project without further compliance with subsection3 of NRS 271.335 or the provisions ofany law requiring competitive bidding on any public contract, project, work orimprovement, if the owner who is requesting the addition agrees in writing thathis property will be assessed for the cost of the additional work.

(Added to NRS by 1995, 389)

NRS 271.340 Constructionby municipality: Supplies and materials.

1. In the case of construction work done by the use ofmunicipally owned or leased equipment and municipal officers, agents andemployees for any project, or portion thereof, in any improvement district,supplies and materials may be purchased or otherwise acquired therefor.

2. The municipality shall accept the lowest bid, kind,quality and material being equal, but the municipality has the right to rejectany bid, to waive any irregularity in any bid, and to select a single item fromany bid when so stated in the invitation to bid.

3. The provision as to bidding does not apply to thepurchase of patented and manufactured products offered for sale in anoncompetitive market or solely by a manufacturers authorized dealer.

(Added to NRS by 1965, 1364; A 1985, 1010)

NRS 271.345 Cooperativeconstruction.

1. In the case of construction work done by agreementwith one or more public bodies or the Federal Government, or both, for anyproject, or portion thereof, in any improvement district, the municipality mayenter into and carry out any contract or establish or comply with the rules andregulations concerning labor and materials and other related matters inconnection with any project or portion thereof as the municipality may deemdesirable or as may be requested by the Federal Government or any public bodyother than the municipality which other public body is a party to any suchcontract with the municipality, that may assist in the financing of any projector any part thereof, regardless of whether the municipality is a party to anyconstruction contract or other contract appertaining to incurring costs of theproject.

2. Any project or projects, any portion of the costsof which may be defrayed by the municipality by the levy of special assessmentshereunder, may be acquired with the cooperation and assistance of, or under acontract or contracts let by, or with labor, or supplies and materials, or allof such furnished by, any one or more such public bodies or the FederalGovernment, or both.

3. Advantage may be taken of any offer from any sourceto complete any project or projects on a division of expense or responsibility.

4. The engineer on behalf of and in the name of themunicipality is authorized to acquire or improve any such project or projectsin such a manner, when so authorized by the ordinance creating the improvementdistrict or any amendment thereto.

(Added to NRS by 1965, 1364)

NRS 271.350 Useof existing improvements. After theprovisional order hearing and at the time of the passage of the ordinancecreating any improvement district and any projects for the improvementdistrict, or any amendment thereof, if any tract or any railway company to beassessed in the improvement district has the whole or any part of the proposedprojects, conforming to the general plan, the same may be adopted in whole orin part, or may be changed to conform to the general plan, if deemed practical,and the owner of such real estate shall, when the assessment is made, becredited with the amount which is saved by reason of adapting or adopting suchexisting improvements.

(Added to NRS by 1965, 1365)

NRS 271.355 Interimwarrants.

1. For the purpose of paying any contractor orotherwise defraying any costs of the project as the costs become due from timeto time until money is available therefor from the levy and collection ofassessments and any issuance of bonds, the governing body may issue interimwarrants.

2. Any interim warrants issued for any constructionwork may be issued only upon estimates of the engineer.

3. Any interim warrants must:

(a) Bear such date or dates;

(b) Mature in such denomination or denominations atsuch time or times, or at any time upon call;

(c) Bear interest at a rate or rates which do notexceed by more than 3 percent the Index of Twenty Bonds which was most recentlypublished before the bids are received or a negotiated offer is accepted; and

(d) Be payable in such medium of payment at such placeor places within and without the State, including but not limited to the countytreasurer,

as thegoverning body may determine.

4. Any interim warrants may be issued with privilegesfor registration for payment as to principal only, or as to both principal andinterest, may be negotiable or nonnegotiable, may be general obligations forthe payment of which the governing body pledges the full faith and credit ofthe municipality, or may be special obligations payable from designated specialassessments, any bond proceeds, and any other money designated to be availablefor the redemption of such interim warrants, and generally must be issued insuch manner, in such form, with such recitals, terms, covenants and conditions,and with such other details, as may be provided by the governing body byordinance.

5. An ordinance for the issuance of interim warrantsmay be adopted or amended as if an emergency existed.

(Added to NRS by 1965, 1365; A 1971, 2100; 1975, 845;1981, 1407; 1983, 578; 1991, 1878)

NRS 271.357 Establishmentof procedure for obtaining hardship determination.

1. The governing body of each municipality whichcreates an improvement district shall establish a procedure to allow a personwhose property will be included within the boundaries of the district to applyfor a hardship determination.

2. The procedure must include the referral ofapplications to an appropriate social services agency within the localgovernment for evaluation. The agency shall consider each application on thebasis of ability to pay the assessments attributable to the applicantsproperty and render a recommendation of approval or disapproval to thegoverning body.

3. The procedure must include a requirement forrenewal of the hardship determination as often as the governing body deemsnecessary. An application for the renewal of a hardship determination must betreated in a manner that is similar to the evaluation and approval required foran initial determination.

(Added to NRS by 1991, 1872; A 1999, 856)

NRS 271.360 Orderfor proposed assessment roll; form of roll; postponement of assessments onproperty for which hardship determination has been approved; effect of improperdesignation.

1. After the making of any construction contract, orafter the determination of the net cost to the municipality, but notnecessarily after the completion of the project, the governing body, byresolution or by a document prepared by the engineer and ratified by thegoverning body, shall:

(a) Determine the cost of the project to be paid by theassessable property in the improvement district.

(b) Order the engineer to make out an assessment roll,or ratify his roll already made, containing, among other things:

(1) The name of each last known owner of eachtract to be assessed, or if not known, that the name is unknown.

(2) A description of each tract to be assessed,and the amount of the proposed assessment thereon, apportioned upon the basisfor assessments stated in the provisional order for the hearing on the project.

(c) Cause a copy of the resolution or ratified documentto be furnished by the clerk to the engineer.

2. In fixing the amount or sum of money that may berequired to pay the costs of the project, the governing body need notnecessarily be governed by the estimates of the costs of such project providedfor herein, but the governing body may fix such other sum, within the limitsprescribed, as it may deem necessary to cover the cost of such project.

3. Before ordering the engineer to make out an assessmentroll or ratifying his roll already made, the governing body shall consider allapplications for hardship determinations and the recommendations made by thesocial services agency and make a final decision on each application. Thegoverning body shall direct the engineer to postpone the assessments onproperty for which a hardship determination has been finally approved. Aproperty owner whose hardship determination is approved shall pay interest onthe unpaid balance of previous and current assessments at the same rate andterms as are established for other assessments in the manner provided by thegoverning body. The assessment must remain postponed until the earlier of thefollowing occurrences:

(a) The property is sold or transferred to a person otherthan one to whom a hardship determination has been granted;

(b) The term of the bonds expires;

(c) The property owners application for renewal of thehardship determination is disapproved;

(d) The property owner fails to pay the interest on theunpaid balance of assessments in a timely manner; or

(e) The property owner pays all previous and currentassessments.

4. A property owner may pay all previous and currentassessments at any time before they become due without penalty.

5. The governing body shall not sell bonds on thebasis of the assessments for which hardship determinations have been approved.A special fund for the payment of the costs of the project assessed againstproperty for which hardship determinations have been made must be created. Thefund must be reimbursed when the balance of unpaid assessments are paid,including all interest paid during the period of postponement. The surplus anddeficiency fund established pursuant to NRS271.428 may be used as the special fund.

6. If by mistake or otherwise any person is improperlydesignated in the assessment roll as the owner of any tract, or if the same isassessed without the name of the owner, or in the name of a person other thanthe owner, such assessment shall not for that reason be vitiated but shall, inall respects, be as valid upon and against such tract as though assessed in thename of the owner thereof; and when the assessment roll has been confirmed,such assessment shall become a lien on such tract and be collected as providedby law.

(Added to NRS by 1965, 1366; A 1991, 1879)

NRS 271.365 Methodof computing and limitations upon assessments.

1. If the assessment is made upon the basis offrontage, the engineer shall assess each tract with such relative portion ofthe whole amount to be levied as the length of front of such premises bears tothe whole frontage of all the tracts to be assessed, and the frontage of alltracts to be assessed shall be deemed to be the aggregate number of feet asdetermined upon for assessment by the engineer.

2. If the assessment is directed to be according toanother basis, the engineer shall assess upon each tract such relative portionof the whole sum to be levied as is proportionate to the estimated benefitaccording to such basis.

3. Regardless of the basis used, in cases of wedge orV or any other irregularly shaped tracts, an amount apportioned thereto shallbe in proportion to the special benefits thereby derived.

4. No assessment shall exceed the amount of theestimate of maximum special benefits to the tract assessed, as provided in subsection2 of NRS 271.300.

5. No assessment for any one project shall exceed thereasonable market value of the tract assessed, as determined by the governingbody.

6. Any amount which would be assessed against anytract in the absence of both limitations provided in subsections 4 and 5 shallbe defrayed by other than the levy of assessments.

(Added to NRS by 1965, 1366)

NRS 271.366 Propertyof school district exempt from assessments unless consented to by board oftrustees. Unless the board of trustees of thedistrict consents to the assessment, all property owned and used by a schooldistrict is exempt from any assessment made pursuant to the provisions of thischapter.

(Added to NRS by 1989, 1042; A 1991, 696)

NRS 271.3665 Limitationon assessments against municipal land. If theassessable property within an improvement district includes tracts of landowned by the municipality, the levy of assessments against the tracts of landowned by the municipality must not exceed 15 percent of the total amount ofassessments against all tracts of land within the improvement district.

(Added to NRS by 2005, 1825)

NRS 271.367 Apportionmentof assessments for security wall. Because theprotection afforded by a security wall benefits each tract in the subdivision,in addition to any other basis for apportioning the assessments authorized in NRS 271.010 to 271.360, inclusive, the governing body mayapportion the assessments for a security wall on the basis that all tracts inthe subdivision share equally in the cost and maintenance of the project.

(Added to NRS by 1983, 871)

NRS 271.369 Transportationproject: Estimate of expenditures to maintain, operate, improve and repairproject; assessment; use of proceeds.

1. In each year after a governing body acquires atransportation project, the governing body shall prepare an estimate ofexpenditures required in the ensuing fiscal year to maintain, operate, improveand repair the project, and deduct from that amount the estimated revenue fromthe project which will be available to pay such costs.

2. The governing body may levy an assessment againstthe property which was assessed to acquire the project to provide the moneynecessary to maintain, operate, improve and repair the project, in the amountestimated pursuant to subsection 1. The assessment must be apportioned in thesame manner as the initial assessment. The proceeds of the assessment must beplaced in a special fund and used only to maintain, operate, improve and repairthe project.

(Added to NRS by 1985, 1484)

NRS 271.3695 Specialassessment for extraordinary maintenance, repair and improvement of projectlocated in redevelopment area in certain counties.

1. In a county whose population is more than 100,000but less than 400,000, on or before June 30 of each year after the levy of anassessment within an improvement district located in a redevelopment areaselected pursuant to NRS 279.524 to pay,in whole or in part, the costs and expenses of constructing or substantiallyreconstructing a project, the governing body may prepare and approve anestimate of the expenditures required during the ensuing year for theextraordinary maintenance, repair and improvement of the project.

2. The governing body may adopt a resolution, after apublic hearing, determining to levy and collect in any year upon and againstall of the assessable property within the district a special assessmentsufficient to raise a sum of money not to exceed the amount estimated pursuantto subsection 1 for the extraordinary maintenance, repair and improvement ofthe project. Notice of the hearing must be given, and the hearing conducted, inthe manner specified in NRS 271.305.

3. The special assessment must be levied, collectedand enforced at the same time, in the same manner, by the same officers andwith the same interest and penalties as other special assessments leviedpursuant to this chapter. The proceeds of the assessment must be placed in aseparate fund of the municipality and expended only for the extraordinarymaintenance, repair or improvement of the project.

4. As used in this section, extraordinarymaintenance, repair and improvement includes all expenses ordinarily incurrednot more than once every 5 years to keep the project in a fit operatingcondition. Expenses which are ordinarily incurred more than once every 5 yearsmay be included only if the governing body expressly finds that the expensesmust be incurred in order to maintain the level of benefit to the assessedparcels and that the level of benefit would otherwise decline more rapidly thanusual because of special circumstances relating to the project for which theassessment is levied, including its use, location or operation and othercircumstances. If the governing body makes such a finding, a statement of thatfinding must be included in the notice given pursuant to subsection 2.

(Added to NRS by 1987, 1682; A 1989, 1916)

NRS 271.370 Determinationof assessable tracts. The governing body shalldetermine what amount or part of every expense shall be charged as an assessmentand the tracts upon which the same shall be levied; and as often as the governingbody deems it expedient, it shall require all of the several tracts chargeabletherewith respectively to be reported by the clerk to the engineer forassessment.

(Added to NRS by 1965, 1367)

NRS 271.375 Preparationof proposed assessment roll; report to governing body.

1. The engineer shall make an assessment roll andstate a proposed assessment therein upon each tract to be assessed, and heshall thereby defray the whole amount or amounts of all charges so directed tobe levied upon each of such tracts respectively. When completed, he shall reportthe assessment roll to the governing body.

2. When any assessment is reported by the engineer tothe governing body, as directed in this section, the roll must be filed in theoffice of the clerk and numbered.

3. The report must be signed by the engineer and madein the form of a certificate endorsed on the assessment roll as follows:

 

(Form of Certificate)

 

State of Nevada }

}ss.

County of............................. }

 

To the (insert City Council, or Board of CountyCommissioners, or other name of governing body) of................................, Nevada:

I hereby certify and report that the foregoing is theassessment roll and assessments made by me for the purpose of paying that partof the cost which you decided should be paid and borne by special assessmentsfor ................ Improvement District No. ..........; that in making suchassessments, I have, as near as may be, and according to my best judgment,conformed in all things to the provisions of chapter271 of NRS.

 

.......................................................................

Engineer

 

Dated at......................., Nevada, ........... (month).. (day) .. (year)

 

(Added to NRS by 1965, 1367; A 1991, 1880; 2001, 49)

NRS 271.377 Estimateof expenditures and proposed assessment roll for commercial area vitalizationprojects; public hearing required; levy of assessments; limit on distributionfrom local government tax distribution account.

1. On or before June 30 of each year after thegoverning body acquires or improves a commercial area vitalization project, thegoverning body shall prepare or cause to be prepared an estimate of theexpenditures required in the ensuing fiscal year and a proposed assessment rollassessing an amount not greater than the estimated cost against the benefitedproperty. The assessment must be computed according to frontage or anotheruniform and quantifiable basis.

2. The governing body shall hold a public hearing uponthe estimate of expenditures and the proposed assessment roll. Notice must begiven and the hearing conducted in the manner provided in NRS 271.380 and 271.385. The assessment may not exceed theamount stated in the proposed assessment roll unless a new hearing is heldafter notice is mailed and published in the manner provided in NRS 271.305 and 271.310.

3. After the public hearing, the governing body shallconfirm the assessments, as specified in the proposed assessment roll or asmodified, and levy the assessment as provided in NRS 271.390.

4. An improvement district created for a commercialarea vitalization project is not entitled to any distribution from the localgovernment tax distribution account.

(Added to NRS by 1999, 2863)

NRS 271.378 Estimateof expenditures and proposed assessment roll for street beautificationprojects; public hearing required; confirmation of assessments; installmentpayments authorized.

1. On orbefore June 30 of each year after the creation of a district for a streetbeautification project, the governing body shall prepare and approve anestimate of the costs required during the next fiscal year and a proposedassessment roll assessing an amount not in excess of those estimated costsagainst the benefited property. The basis for the computation of theassessments must be the frontage or another uniform and quantifiable basis.

2. A publichearing must be conducted on the estimate of costs for the next year and theassessment roll. Notice of the hearing must be given, and the hearing conducted,in the manner described in NRS 271.380and 271.385. The proposed assessmentsmust not exceed the estimated amount specified in the original assessment platunless a new hearing, after published and mailed notice, is held in the mannerdescribed in NRS 271.305, 271.306 and 271.310.

3. After thepublic hearing on the assessment roll, the governing body shall, by resolutionor ordinance, confirm the assessments as specified in the roll or as modified.

4. The assessments must be due over a period of 1 yearafter the effective date of the resolution or ordinance confirming theassessments. The assessments may be made payable at one time or in two or moreinstallments over that period. Interest may not be charged on an assessment orinstallment paid when due.

(Added to NRS by 1999, 853)

NRS 271.380 Noticeof hearing for assessment.

1. Upon receiving the assessment roll, the governingbody, by resolution, shall:

(a) Fix a time and place when and where complaints,protests and objections made in writing or verbally concerning the assessmentroll, by the owner of any tract or any person interested, will be heard.

(b) Order the clerk of the municipality to give noticeof the hearing.

2. The clerk of the municipality shall give notice bypublication and by registered or certified mail of the time and place of thehearing. The notice must state:

(a) That the assessment roll is on file in the officeof the clerk.

(b) The date of filing the assessment roll.

(c) The time and place when and where the governingbody will hear all complaints, protests and objections made in writing orverbally to the assessment roll or to the proposed assessments.

(d) That if a person objects to the assessment roll orto the proposed assessments:

(1) He is entitled to be represented by counselat the hearing;

(2) Any evidence he desires to present on theseissues must be presented at the hearing; and

(3) Evidence on these issues that is notpresented at the hearing may not thereafter be presented in an action broughtpursuant to NRS 271.395.

(e) That any complaint, protest or objection to theregularity, validity and correctness of the assessment roll, of eachassessment, and of the amount of the assessment levied on each tract must befiled in writing with the clerk of the municipality at least 3 days before theassessment hearing.

(Added to NRS by 1965, 1367; A 1975, 846; 1991, 672)

NRS 271.385 Hearingfor assessment; objections waived unless properly filed in writing.

1. At the time and place designated pursuant to NRS 271.380, the governing body shall hearand determine any written complaint, protest or objection filed as provided inthat section and any verbal views expressed in respect to the proposedassessments, assessment roll or assessment procedure. The governing body may adjournthe hearing from time to time.

2. The governing body, by resolution, may revise,correct, confirm or set aside any assessment and order that the assessment bemade de novo.

3. Any complaint, protest or objection to:

(a) The assessment roll;

(b) The regularity, validity and correctness of eachassessment;

(c) The amount of each assessment; or

(d) The regularity, validity and correctness of anyother proceedings occurring after the date of the hearing described in NRS 271.310 and before the date of thehearing governed by this section,

shall bedeemed waived unless filed in writing within the time and in the mannerprovided by NRS 271.380.

(Added to NRS by 1965, 1368; A 1991, 672)

NRS 271.390 Levyof assessments; notice; final determination conclusive; roll prima facieevidence of regularity and validity.

1. After the assessment roll is in final form and isso confirmed by resolution, the municipality by ordinance shall, by referenceto the assessment roll, as modified if modified, and as confirmed by theresolution, levy the assessments in the roll. This ordinance may be adopted oramended as if an emergency existed.

2. Written notice of the levy of assessment must begiven by mail to the owners of all the property upon which the assessment waslevied.

3. The decision, resolution and ordinance are a finaldetermination of the regularity, validity and correctness of the proceedings,of the assessment roll, of each assessment contained therein, and of the amountthereof levied on each tract and parcel of land.

4. The determination by the governing body isconclusive upon the owners of the property assessed.

5. The roll, when endorsed by the clerk as the rolldesignated in the assessment ordinance, is prima facie evidence in all courtsand tribunals of the regularity of all proceedings preliminary to the makingthereof and the validity of the assessments and the assessment roll.

(Added to NRS by 1965, 1368; A 1973, 561; 1975, 846;1991, 1881)

NRS 271.392 Protestby owner or resident of property to be included within assessment plat forcommercial area vitalization project; modification of assessment plat bygoverning body.

1. Before a proposed assessment plat for a commercialarea vitalization project is adopted by ordinance, a person who owns or resideswithin a tract which:

(a) Is located within the proposed improvementdistrict; and

(b) Is used exclusively for residential purposes,

may filewith the clerk a written protest to the inclusion of the tract in the assessmentplat. The protest must be accompanied by a legal description of the tract.

2. Upon receipt of a protest pursuant to subsection 1,the clerk shall provide a copy of the protest and legal description of theproperty to the governing body.

3. Before adopting a resolution or ordinance pursuantto NRS 271.325 and before adopting anordinance that modifies an assessment plat for a commercial area vitalizationproject to include additional tracts of land, the governing body shall modifythe assessment plat for a commercial area vitalization project to exclude anytract for which it received a protest pursuant to this section and which itdetermines will not benefit from the activities or improvements that areproposed to be provided by the commercial area vitalization project.

(Added to NRS by 1999, 2863)

NRS 271.395 Appealfrom adverse determination; scope of judicial review.

1. Within 15 days after the effective date of theassessment ordinance, any person who has filed a complaint, protest orobjection in writing in the manner provided by NRS 271.380 may commence an action or suitin any court of competent jurisdiction to correct or set aside thedetermination.

2. In any action brought pursuant to this section,judicial review of the proceedings is confined to the record before thegovernment body. Evidence that has not been presented to the governing bodymust not be considered by the court. Judicial review of the proceedings in anyaction brought pursuant to this section is limited to the issues described insubsection 3 of NRS 271.385. Any otherissue, including, without limitation, the method used to estimate the specialbenefits to be derived from the project, must not be considered by the court.

3. Thereafter all actions or suits attacking theregularity, validity and correctness of the proceedings, of the assessmentroll, of each assessment contained in the assessment roll, and of the amount ofthe assessment levied on each tract, including the defense of confiscation, areperpetually barred.

(Added to NRS by 1965, 1368; A 1991, 667, 673)

NRS 271.400 Assessmentfor street and alley intersections.

1. The cost of improvements in street intersectionsmay be segregated.

2. Such cost, except the share assessable to street orother railway companies, may be assessed upon all frontage of the streetimproved (excluding an alley) and on intersecting streets within a distance ofone-half block in each direction from such intersections, in proportion to thefrontage of each lot or tract on the street improved (excluding an alley) or onan intersecting street, or on both within such distance.

3. The cost of the improvement of an alleyintersection may be assessed upon the assessable property in the same blockextending to the nearest street intersection and half the length of the blockalong its sides. However where the sides of blocks are of unequal length, thegoverning body may determine the limit of assessment.

4. In the alternative, the cost of improving streetintersections (including alley intersections) may be treated as one of thecosts of any project without separately segregating such intersection cost. Insuch case the total cost of any project shall be assessed as provided insubsections 1, 2 and 3 of NRS 271.365upon the basis determined without any separate assessment for intersectioncosts.

(Added to NRS by 1965, 1369)

NRS 271.405 Thirty-dayperiod for payment; deferred payments; notice of levy of assessment andrequired payment.

1. All assessments made in pursuance of the assessmentordinance are due and payable without demand within 30 days after the effectivedate of the assessment ordinance.

2. All such assessments may at the election of theowner be paid in installments with interest as hereinafter provided, wheneverthe governing body so authorizes the payment of assessments.

3. Failure to pay the whole assessment within 30 daysis conclusively considered an election on the part of all persons interested,whether under disability or otherwise, to pay in installments the amount of theassessment then unpaid.

4. All persons so electing to pay in installments are conclusivelyconsidered as consenting to such projects, and such an election is conclusivelyconsidered as a waiver of all rights to question the power or jurisdiction ofthe municipality to acquire or improve the projects, the quality of the work,the regularity or sufficiency of the proceedings or the validity or correctnessof the assessment.

5. The owner of any tract assessed may at any time paythe whole unpaid principal with the interest accrued to the next interestpayment date, together with penalties, if any. The governing body may requirein the assessment ordinance the payment of a premium for any such prepayment,which must not exceed 5 percent of the installment or installments of principalso prepaid.

6. Subject to the foregoing provisions, allinstallments, both of principal and interest, are payable at such times as maybe determined in and by the assessment ordinance.

7. The clerk shall give notice by publication or bymail of the levy of any assessment, of the fact that it is payable, and of thelast day for its payment as herein provided.

(Added to NRS by 1965, 1369; A 1969, 953; 1971, 2101;1975, 846; 1981, 1408; 1983, 578; 2005, 1827)

NRS 271.407 Assessmentsagainst State and political subdivisions: Ninety-day period of payment;deferred payments.

1. All assessments made against the State or any ofits political subdivisions shall be due and payable in cash without demandwithin 90 days after the effective date of the assessment ordinance.

2. All such assessments may at the election of the Stateor political subdivision against which the assessment was made be paid ininstallments with interest as hereinafter provided whenever the board soauthorizes the payment of assessments. Such installments shall not extendbeyond the period authorized for private owners for the same assessment.

(Added to NRS by 1971, 942)

NRS 271.409 Datewhen payment by mail without postmark or with illegible postmark is deemedreceived. Except as otherwise provided in NRS 271.595, any payment related to anassessment on property that a person, this State or any political subdivisionof this State sends to a municipality by mail that is received by themunicipality without a postmark or with an illegible postmark shall be deemedto have been made on a date which is 2 business days before the date on whichthe municipality received the payment.

(Added to NRS by 2005, 1825)

NRS 271.410 Accelerationupon delinquency.

1. Failure to pay any installment, whether principalor interest, when due shall ipso facto cause the whole amount of the unpaidprincipal to become due and payable immediately at the option of themunicipality, the exercise of such option to be indicated by the commencementof foreclosure proceedings.

2. At any time prior to the day of sale, the owner maypay the amount of delinquent installments, with accrued interest, allpenalties, and costs of collection accrued, including but not necessarilylimited to any attorneys fees, and shall thereupon be restored to the rightthereafter to pay in installments in the same manner as if default had not beenmade.

(Added to NRS by 1965, 1369)

NRS 271.415 Limitationsupon deferred payments; rates of interest; notice of required installment;application of credit against payment.

1. In case of an election to pay in installments, theassessment may be made payable in any manner sufficient to pay the principaland interest in not less than 2 nor more than 30 years after the effective dateof the assessment ordinance.

2. Interest in all cases on the unpaid balanceaccruing from the effective date of the assessment ordinance until therespective due dates of the installments is payable at the times specified bythe governing body in the assessment ordinance. Except as otherwise provided inNRS 271.487 and 271.730, the governing body shall:

(a) Before assessment bonds are issued or if bonds arenot issued, fix by resolution or ordinance, or authorize the chiefadministrative officer or chief financial officer of the municipality to fix,the rate or rates of the interest on the unpaid balance of the assessment atany time after the adoption of the assessment ordinance; or

(b) If assessment bonds are sold, fix or adjust, orauthorize the chief administrative officer or chief financial officer of themunicipality to fix or adjust, the rate or rates of interest on the unpaidbalance of the assessment due after the date the bonds are sold at no more than1 percent above the highest rate of interest payable on the assessment bonds atany maturity.

3. This section does not limit the discretion of the governingbody in determining whether assessments are payable in installments and thetime the first installment of principal or interest, or both, and anysubsequent installments thereof, are due.

4. The governing body in the assessment ordinanceshall state the number of installments in which assessments may be paid, theperiod of payment, any privileges of making prepayments and any premium to bepaid to the municipality for exercising any such privilege, the rate ofinterest upon the unpaid balance of the assessment and accrued interest afterany delinquency at a rate not exceeding 2 percent per month, and any penaltiesand collection costs payable after delinquency.

5. The county or municipal officer who has beendirected by the governing body to collect assessments shall give notice bypublication or by mail of any installment which is payable and of the last dayfor its payment as provided in this section and in the assessment ordinance.

6. The governing body in the assessment ordinance mayprovide for the application of a credit against the payment of an assessment tothe extent that the principal of the bonds has been paid with the unexpendedbalance of the proceeds of the bonds pursuant to subsection 7 of NRS 271.485. The governing body shall applythe credit pro rata, based on the original assessment on the assessed property,against the payment of the assessment due from the person who owns the assessedproperty on the date of the application of the credit.

7. At any time after fixing the rate of interest onthe assessment, the governing body may reduce the rate of interest on theunpaid balance of an assessment that is due if:

(a) The reduction is not prohibited by any covenantmade for the benefit of the owners of the bonds or interim warrants issued forthe district; and

(b) The reduced rate of interest is not lower than theaverage rate of interest on the outstanding bonds or interim warrants.

(Added to NRS by 1965, 1370; A 1969, 954; 1971, 2101;1975, 847; 1981, 1408; 1985, 1011, 1567; 1989, 146, 256; 1995, 391; 2005, 1827)

NRS 271.420 Liens;recording final assessment roll and statement of information.

1. The payment of the amount so assessed, includingeach installment thereof, the interest thereon, and any penalties andcollection costs, is secured by an assessment lien upon the tract assessed fromthe effective date of the assessment ordinance.

2. The final assessment roll, endorsed by the clerk asthe roll designated in the assessment ordinance, must be recorded in the officeof the county recorder together with a statement that the current paymentstatus of any of the assessments may be obtained from the county or municipalofficer who has been directed by the governing body to collect the assessment.Neither the failure to record the assessment roll as provided in thissubsection nor any defect in the roll as recorded affects the validity of theassessments, the lien for the payment thereof or the priority of that lien.

3. Notwithstanding the provisions of any otherspecific statute, the lien upon each tract assessed is:

(a) Coequal with the latest lien thereon to secure thepayment of general taxes.

(b) Not subject to extinguishment by the sale of anyproperty on account of the nonpayment of general taxes.

(c) Prior and superior to all liens, claims,encumbrances and titles other than the liens of assessments and general taxesattached to the tract pursuant to the provisions of NRS 361.450.

4. No statute of limitations begins to run against anyassessment nor the assessment lien to secure its payment until after the lastinstallment of principal thereof becomes due.

(Added to NRS by 1965, 1370; A 1989, 257; 2005, 1828)

NRS 271.425 Divisionor combination of tracts: Apportionment or combination of assessments authorized;consent of owners; recording of report and statement of information; delegationof duties.

1. If a tract is divided after a special assessmentthereon has been levied and divided into installments and before the collectionof all the installments, the governing body may require the treasurer toapportion the uncollected amounts upon the several parts of land so divided.

2. If two or more tracts are combined or combined andredivided into two or more different tracts after a special assessment thereonhas been levied and divided into installments and before the collection of allthe installments, the governing body may require the treasurer to combine orcombine and reapportion the uncollected amounts upon the part or parts of landthat exist after the combination or combination and redivision.

3. Except to the extent limited in an ordinance thatauthorizes or otherwise pertains to the issuance of bonds for an improvementdistrict, the governing body may reapportion assessments which have been leviedpursuant to this chapter or apportioned pursuant to this section with theunanimous written consent of all the owners of property whose assessments willbe increased by the reapportionment. The governing body is not required toobtain the consent of an owner of property whose assessment will not be affectedor will be decreased by the reapportionment.

4. Assessments may be combined or reapportioned, orboth, pursuant to subsections 2 and 3, only if the governing body finds thatthe proposed action will not:

(a) Materially or adversely impair the obligation ofthe municipality with respect to any outstanding bond secured by assessments;or

(b) Increase the principal balance of any assessment toan amount such that the aggregate amount which is assessed against a tractexceeds the minimum benefit to the tract that is estimated to result from theproject which is financed by the assessment.

5. The report of an apportionment, combination orreapportionment pursuant to this section, when approved by the governing body,is conclusive on all the parties, and all assessments thereafter made upon thetracts must be according to the apportionment, combination or reapportionmentso approved.

6. The report, when approved, must be recorded in theoffice of the county recorder together with a statement that the currentpayment status of any of the assessments may be obtained from the county ormunicipal officer who has been directed by the governing body to collect theassessment. Neither the failure to record the report as provided in thissubsection nor any defect in the report as recorded affects the validity of theassessments, the lien for the payment thereof or the priority of that lien.

7. The governing body may by ordinance delegate to thechief financial officer or treasurer of the municipality the duties required ofthe governing body pursuant to this section in connection with theapportionment, combination or reapportionment of assessments. If the governingbody adopts such an ordinance, the ordinance must establish parameters for thechief financial officer or treasurer in the performance of such duties.

(Added to NRS by 1965, 1370; A 1989, 257, 1000; 1997,2497; 2005, 1829)

NRS 271.428 Surplusand deficiency fund: Source; uses.

1. When all outstanding bonds, principal, interest andprior redemption premiums, if any, of such a district have been paid and anysurplus amounts remain in the fund established pursuant to NRS 271.490 to the credit of the district,the surplus after the payment of valid claims for refund, if any, must betransferred to a surplus and deficiency fund. The governing body may at anytime, by resolution or ordinance, authorize the deposit of any money otherwiseavailable to the surplus and deficiency fund.

2. Amounts in the surplus and deficiency fund may beused by the governing body to pay costs incurred in connection with:

(a) The issuance of refunding bonds pursuant to NRS 271.488; or

(b) Collecting delinquent assessments pursuant to NRS 271.445 and 271.540 to 271.630, inclusive.

3. Whenever there is a deficiency in any fundestablished pursuant to NRS 271.490 forthe payment of the bonds and interest thereon for any improvement districtcreated pursuant to former NRS244A.193 or pursuant to NRS 271.325or 318.070, the deficiency must first bepaid out of the surplus and deficiency fund to the extent of the moneyavailable in the fund before any payment is made out of the general fund of themunicipality as provided by NRS 271.495.

4. Amounts in the surplus and deficiency fund whichexceed 10 percent of the principal amount of outstanding bonds of themunicipality for all improvement districts created pursuant to former NRS 244A.193 or pursuant toNRS 271.325 or 318.070 at the end of each fiscal year maybe used:

(a) To make up deficiencies in any assessment whichproves insufficient to pay for the cost of the project or work for which theassessment has been levied.

(b) To advance amounts for the cost of any project orwork in any district created pursuant to any of these sections.

(c) To provide for the payment of assessments leviedagainst, or attributable to, property owned by the municipality or the FederalGovernment.

5. At the end of each fiscal year any excess amountdescribed in subsection 4 may be transferred to the general fund of themunicipality as the governing body directs by resolution.

(Added to NRS by 1981, 956; A 1991, 468; 2005, 1830)

NRS 271.429 Refundof surplus; notice of availability of surplus; claim for refund.

1. Except as otherwise provided in subsection 2, whenall outstanding bonds, principal, interest and prior redemption premiums, ifany, of a district have been paid, surplus amounts remaining in the specialfund created for that district pursuant to NRS271.490 must be refunded as follows:

(a) If amounts have been advanced from the general fundof the municipality as required by NRS271.495 for the payment of any bonds or interest thereon of such district,those amounts must first be returned to the general fund of the municipality.

(b) If a surplus and deficiency fund has beenestablished pursuant to NRS 271.428, andamounts have been advanced from the surplus and deficiency fund for the paymentof bonds or interest thereon of such district, those amounts must be returnedto the surplus and deficiency fund.

(c) The treasurer shall thereupon determine the amountremaining in the fund created for the district pursuant to NRS 271.490 and deduct therefrom the amountof administrative costs of returning that surplus and any other administrativecosts incurred by the municipality related to the improvement district or theproject which have not been otherwise reimbursed. An amount equal to the actualadministrative costs must be returned to the fund from which the administrativecosts were paid.

(d) If the remaining surplus is $25,000 or less, thatamount must be deposited to the surplus and deficiency fund.

(e) If the remaining surplus is more than $25,000, thetreasurer shall:

(1) Deposit $25,000 in the surplus anddeficiency fund;

(2) Apportion the amount of the surplus inexcess of $25,000 among the tracts of land assessed in the district; and

(3) Report this apportionment to the governingbody.

(f) Upon the approval of this apportionment by thegoverning body, the treasurer shall thereupon give notice by mail and bypublication of the availability of the surplus for refund.

(g) The notice must also state that the owner or ownersof record on the date specified by the notice of each tract of land which wasassessed may request the refund of the surplus apportioned to that tract byfiling a claim therefor with the treasurer within 60 days after the date of themailing of the notice. Thereafter claims for such refunds are perpetuallybarred.

(h) Surplus amounts, if any, remaining after the paymentof all valid claims filed with the treasurer within the 60-day period must betransferred to the surplus and deficiency fund.

(i) Valid claims for refund filed in excess of thesurplus available for each separate tract may be apportioned ratably among theclaimants by the treasurer.

2. Subsection 1 does not apply to change or alter thedistribution of any surplus pursuant to a written agreement that was enteredinto by a district on or before June 18, 1993.

(Added to NRS by 1981, 956; A 1993, 529; 2005, 1830)

NRS 271.430 Paymentof deficiency in assessment. Should anyassessment prove insufficient to pay for the project or work for which it islevied and the expense incident thereto, the amount of the deficiency must bepaid from the general fund of the municipality to the extent that money is notavailable for its payment from the surplus and deficiency fund.

(Added to NRS by 1965, 1371; A 1981, 958)

NRS 271.431 Pledgeof revenues. As used in NRS 271.431 to 271.434, inclusive, revenue means anymoney pledged wholly or in part for crediting to or payment of assessments,subject to any existing pledges or other contractual limitations and mayinclude:

1. Moneys derived from one, all or any combination ofrevenue resources appertaining to any facilities of the municipality, financedin whole or in part with the proceeds of assessments levied pursuant to theassessment ordinance, including, but not limited to, use and service charges,rents, fees and any other income derived from the operation or ownership of,from the use or services of, or from the availability of or servicesappertaining to, the lease of, any sale or other disposal of, any contract orother arrangement, or otherwise derived in connection with such facilities orall or any part of any property appertaining to the facilities.

2. Any loans, grants or contributions to themunicipality from the Federal Government, the State or any public body for thepayment of all or any portion of the cost of the project for which theassessments were levied.

3. The proceeds of any excise taxes levied andcollected by the municipality or otherwise received by it and authorized by lawto be pledged for the payment of the project for which the assessments werelevied or for the payment of the assessments levied to finance the cost of theproject but excluding the proceeds of any general (ad valorem) taxes.

4. Any money pledged pursuant to an assessmentordinance adopted in accordance with NRS271.650.

(Added to NRS by 1975, 455; A 2003, 2936)

NRS 271.4315 Applicationof revenues and credits to payment of assessments.

1. The governing body may apply any revenues to thepayment of assessments and in so doing may pledge the revenue to such payment.The revenues must be credited in the proportion which each individualassessment or installment of principal bears to the total of all individualassessments in the assessment to which the revenues are to be credited. Theapplication of revenues must be made pursuant to the provisions set forth inthe assessment ordinance.

2. If an individual assessment, or any installment ofprincipal and interest has been paid in cash, the credit must be returned incash to the person or persons paying the same upon their furnishingsatisfactory evidence of payment. Where all or any part of an individualassessment remains unpaid and is payable in installments of principal, thecredit must be applied to the installment, and if after the payment of theinstallment there remains an unused portion of the credit, the unused portionmust be applied to the payment of interests, and if after the payment of suchprincipal and interest there remains an unused portion of the credit, theunused portion must be:

(a) Except as otherwise provided in paragraph (b),applied to the next ensuing installment or installments of principal andinterest; or

(b) If the credit is derived from money pledgedpursuant to an assessment ordinance adopted in accordance with NRS 271.650, remitted to the StateController for distribution in the manner set forth in subsection 2 of NRS 360.850, until the credit is applied inits entirety.

(Added to NRS by 1975, 455; A 2003, 2937)

NRS 271.432 Covenantsfor securing payment of assessments. The governingbody may provide in the assessment ordinance for any covenants or otherprovisions the purpose of which is to secure the payment of assessments. Thecovenants or other provisions may provide for:

1. The pledging of revenues and the foreclosure ofliens for delinquencies, the discontinuance of services, facilities or use ofany properties or facilities, prohibition against free service, the collectionof penalties and collection costs, and the use and disposition of any moneys ofthe municipality derived or to be derived from any source designated in thissubsection;

2. The acquisition, improvement or equipment of all orany part of properties pertaining to any facilities financed in whole or inpart from assessments levied pursuant to the assessment ordinance;

3. A fair and reasonable payment by the municipalityfor services rendered by such facilities to the municipality;

4. The pledge of and the creation of a lien uponpledged revenues to secure the payment of assessments levied pursuant to theassessment ordinance;

5. The use, regulation, inspection, management,operation, maintenance or disposition, or any limitation or regulation of theuse, of all or any part of such facilities or any property of the municipality;

6. The determination or definition of pledged revenuesfrom such facilities or of operation and maintenance expenses of suchfacilities, the use and disposition of such revenues and the manner of andlimitations upon paying such expenses;

7. Any financial records pertaining to such facilitiesand for inspection and audit of the records; and

8. Events of default and the resulting rights andliabilities, and the rights, liabilities, powers and duties arising upon thebreach by the municipality of any covenants, conditions or obligations.

(Added to NRS by 1975, 456)

NRS 271.4325 Lienof pledge of revenues.

1. Revenues pledged for the payment of anyassessments, as received by or otherwise credited to the municipality, aresubject to the lien of each pledge without any physical delivery, filing orfurther act.

2. The lien of each pledge and the obligation toperform the contractual provisions made in the assessment ordinance haspriority over all other obligations and liabilities of the municipality, exceptas may be otherwise provided in this section or in the ordinance, and subjectto any prior pledges and liens. The existence of any prior pledges or liensshall be set forth in the assessment ordinance.

3. The lien of each pledge is valid and binding as againstall persons having claims of any kind in tort, contract or otherwise againstthe municipality irrespective of whether such persons have notice.

(Added to NRS by 1975, 456)

NRS 271.433 Rightsand remedies of owners of property assessed. Subjectto any contractual limitations binding upon the owners of any propertyassessed, including but not limited to the restriction of the exercise of anyremedy to a specified proportion, percentage or number of such owners, andsubject to any prior or superior rights of others, any owner may, for the equalbenefit and protection of all owners similarly situated:

1. By mandamus or other civil action or proceedingenforce his rights against the municipality, the governing body and any otherof the officers, agents and employees of the municipality, require themunicipality, the governing body or any of such officers, agents or employeesto perform and carry out their respective duties, obligations, othercommitments under NRS 271.431 to 271.4325, inclusive, and their respectivecovenants and agreements with any such owner;

2. By a civil action require the municipality toaccount for revenues as if it is the trustee of an express trust;

3. By a civil action obtain the appointment of areceiver, who may enter and take possession of any facilities and any pledgedrevenues for the payment of assessments, prescribe sufficient fees derived fromthe facilities, and collect, receive and apply all pledged revenues or othermoneys pledged for the payment of the assessments in the same manner as themunicipality might do in accordance with the obligations of the municipality;and

4. By a civil action enjoin any acts or things whichmay be unlawful or in violation of the rights of the owner of any property.

(Added to NRS by 1975, 456)

NRS 271.4335 Rightsand remedies cumulative. No right or remedy conferredupon any owner of property assessed is exclusive of any other right or remedy,but each such right or remedy is cumulative and in addition to every otherright or remedy and may be exercised without exhausting and without regard toany other remedy conferred by NRS 271.433and 271.434, or by any other law.

(Added to NRS by 1975, 457)

NRS 271.434 Inactionof owner does not relieve municipal officers and agents of liability fornonperformance. The failure of any owner ofproperty assessed to proceed as provided in NRS271.433 or any defect in such proceedings does not relieve themunicipality, the governing body or any of the officers, agents and employeesof the municipality of any liability for failure to perform or carry out anyduty, obligation or other commitment.

(Added to NRS by 1975, 457)

NRS 271.435 Reassessments.

1. Whenever any assessment is, in the opinion of thegoverning body, invalid by reason of any irregularity or informality in theproceedings, or if any court of competent jurisdiction adjudges suchassessments to be illegal, the governing body shall, whether the improvementhas been made or not, or whether any parts of the assessments have been paid ornot, have power to cause a new assessment to be made for the same purpose forwhich the former assessment was made.

2. All the proceedings for such reassessment and forthe collecting thereof shall be conducted in the same manner as provided forthe special assessment herein.

(Added to NRS by 1965, 1371)

NRS 271.440 Reassessment:Credit for payment of prior assessment. Wheneverany sum or part thereof levied upon any tracts in the assessment so set asidehas been paid and not refunded, the payment so made shall be applied upon thereassessment of the tracts.

(Added to NRS by 1965, 1371)

NRS 271.445 Collectionof assessments; assessment roll and ordinance levying assessment prima facieevidence of right to recover; ordinance levying assessment required toauthorize reduction or waiver of certain penalties for good cause.

1. When any assessment is so levied by ordinanceagainst property, including, without limitation, property owned by a person orproperty owned by this State or any political subdivision of this State, and ispayable, the governing body shall direct:

(a) The clerk to report to the county assessor adescription of such tracts as are contained in the roll, with the amount of theassessment levied upon each and the name of the owner or occupant against whomthe assessment was made.

(b) The municipal treasurer or the county treasurer tocollect the several sums so assessed.

2. If the municipal treasurer has been directed tocollect unpaid assessments, the amount so levied in the assessment roll againstproperty, including, without limitation, property owned by a person or propertyowned by this State or any political subdivision of this State, shall be collectedand enforced, both before and after delinquency, in the manner provided in NRS 271.540 to 271.625, inclusive, except as otherwiseprovided in the ordinance levying the assessments.

3. If the county treasurer has been directed tocollect unpaid assessments, the amount so levied in the assessment roll againstproperty, including, without limitation, property owned by a person or propertyowned by this State or any political subdivision of this State, shall becollected and enforced, both before and after delinquency, by the countytreasurer and other county officers, as provided by law, with the other taxesin the general assessment roll of the county, and in the same manner, except asotherwise provided in the ordinance levying the assessments.

4. Such amounts shall continue to be a lien upon thetracts assessed until paid, as provided in NRS271.420.

5. When such amount is collected, it shall be creditedto the proper funds.

6. The assessment roll and the certified ordinancelevying the assessment shall be prima facie evidence of the regularity of theproceedings in making the assessment and of the right to recover judgmenttherefor.

7. The ordinance authorizing the levy of assessmentsmust allow the governing body to authorize the treasurer to reduce or waive forgood cause the collection of any penalties assessed pursuant to subsection 4 ofNRS 271.415 and any interest incurredpursuant to NRS 271.585.

(Added to NRS by 1965, 1371; A 1969, 954; 2005, 1831)

NRS 271.450 Procedureto place previously omitted property upon assessment roll.

1. Whenever by mistake, inadvertence or for any causeany tract otherwise subject to assessment, within any improvement district,shall have been omitted from the assessment roll for such project, thegoverning body of the municipality may, upon its own motion or upon theapplication of the owner of any tract within such improvement district chargedwith the lien of an assessment for any project, assess the same in accordancewith the special benefits accruing to such omitted property by reason of suchproject, and in proportion to the assessments levied upon other tracts in suchimprovement district.

2. In any such case, the governing body shall firstpass a resolution setting forth that certain tract therein described wasomitted from such assessment, and notifying all persons who may desire toobject thereto to appear at a meeting of the governing body at a time specifiedin such resolution and present their objection thereto, and directing theengineer to report to the governing body at or prior to the date fixed for suchhearing the amount which should be borne by each such tract so omitted, whichnotice resolution shall be published and given by mail to the last known owneror owners of each such tract.

3. At the conclusion of such hearing or anyadjournment thereof, the governing body shall consider the matter as though thetract had been included upon the original roll, and may confirm the same or anyportion thereof by ordinance.

4. Thereupon, the assessment or assessments on suchroll of each omitted tract shall be collected, the payment of which shall besecured by an assessment lien, as other assessments.

(Added to NRS by 1965, 1371)

NRS 271.455 Validityof assessment for local improvement.

1. Whenever the governing body of any municipalitywithin this state has made any contract for any project provided herein orshall hereafter make any assessment against any tract within any improvementdistrict for any purpose authorized herein, and has in making such contract orassessment acted in good faith and without fraud, or shall hereafter act ingood faith and without fraud, the contract and assessment shall be valid andenforceable as such, and the assessment shall be a lien upon the tract uponwhich the same purports to be a lien.

2. It shall be no objection to the validity of suchcontract, assessment or lien that:

(a) The contract for such project was not awarded inthe manner or at the time required hereby, or otherwise.

(b) The assessment was made by an unauthorized officeror person, if the same shall have been confirmed by the authorities of themunicipality.

(c) The assessment is based upon an improper basis ofbenefits to the tract within such improvement district, unless it shall be madeto appear that the municipal authorities acted fraudulently or oppressively inmaking such assessment.

(Added to NRS by 1965, 1372)

NRS 271.460 Paymentof assessments by joint owner: Recovery from co-owners; lien. Whenever any assessment, or installment thereof, shall bepaid, or any delinquency therefor be redeemed, or any judgment therefor be paidby any joint owner of any property assessed for any improvement, such jointowner may, after demand and refusal, by an action brought in the districtcourt, recover from each of his co-owners the respective amounts of suchpayment which each such co-owner should bear, with interest thereon at 10percent per annum from the date of such payments, and costs of the action, andthe joint owner making such payments shall have a lien upon the undividedinterest of his co-owners in and to such property from date of such payment.

(Added to NRS by 1965, 1372)

NRS 271.465 Assessmentpaid in error: Recovery. Whenever, througherror or inadvertence, any person shall pay any assessment, or installmentthereof, upon the lands of another, such payer may, after demand and refusal,by an action in the district court, recover from the owner of such lands theamount so paid and costs of the action.

(Added to NRS by 1965, 1372)

NRS 271.470 Errorin assessment: Judgment for expenses of municipality properly chargeableagainst owner or tract. If in any action itappears that the assessment has not been properly made against the defendant,or the tract sought to be charged, the court may, nevertheless, on satisfactoryproof that the expense has been incurred by the municipality which is a propercharge against the defendant, or the tract in question, render judgment for theamount properly chargeable against such defendant or upon such tract.

(Added to NRS by 1965, 1373)

NRS 271.472 Financialreport required of association providing improvements for commercial areavitalization projects.

1. The association with which a governing bodycontracts pursuant to NRS 271.332 shallcause to be prepared a report for each fiscal year in which assessments are tobe levied and collected.

2. The report prepared pursuant to subsection 1 mustbe filed with the city clerk on or before February 1 of the fiscal yearimmediately preceding the fiscal year to which the report applies and mustinclude:

(a) The name of the improvement district;

(b) The fiscal year to which the report applies;

(c) Any proposed changes to the boundaries of theimprovement district for that fiscal year;

(d) The improvements to be provided for that fiscalyear;

(e) An estimate of the cost of providing theimprovements set forth pursuant to paragraph (d);

(f) The method and basis of levying each assessment tobe levied for that fiscal year in sufficient detail to allow each propertyowner to calculate the amount of the assessment to be levied against hisproperty for that fiscal year;

(g) The amount of any surplus or deficit revenues to becarried over from a preceding fiscal year; and

(h) The amount of any money received by the districtfrom sources other than assessments levied pursuant to this chapter.

(Added to NRS by 1999, 2863)

NRS 271.475 Bonds:Power to issue; adoption and effective date of ordinance.

1. The governing body shall likewise have power toissue negotiable bonds in an amount not exceeding the total unpaid assessmentslevied to pay the cost of any project, howsoever acquired, as hereinafterprovided.

2. Any ordinance pertaining to the sale, issuance orpayment of bonds or other securities of the municipality, or any combinationthereof, may:

(a) Be adopted as if an emergency existed. Thedeclaration of the governing body, if any, is conclusive in the absence offraud or gross abuse of discretion.

(b) Become effective at any time when an emergencyordinance of the municipality may go into effect.

(c) Be adopted by not less than two-thirds of all ofthe voting members of the governing body, excluding from any such computationany vacancy on the governing body and any member thereon who may vote only tobreak a tie vote.

(Added to NRS by 1965, 1373; A 1975, 848; 2001, 444)

NRS 271.477 Issuanceof bonds payable solely from proceeds of assessments. Agoverning body may issue bonds to defray the costs of a project which arepayable solely from the proceeds of an assessment made hereunder. The provisionsof NRS 271.495 and 271.500 do not apply to bonds issuedpursuant to this section.

(Added to NRS by 1985, 1484)

NRS 271.480 Recitalof compliance in bonds or deed conclusive evidence of facts recited. If any improvement district bonds, or any deed madepursuant to a foreclosure sale shall recite that the proceedings with referenceto making any project have been regularly had in compliance with law, and thatall prerequisites to the fixing of the assessment lien against the tractdescribed therein have been performed, such recitals shall be conclusiveevidence of the facts so recited.

(Added to NRS by 1965, 1373)

NRS 271.485 Bonds:Sale; rate of interest; proceeds; validity; contract to sell special assessmentbonds.

1. Any bonds issued pursuant to this chapter may besold in such a manner as may be approved by the governing body to defray thecost of the project, including all proper incidental expenses. The governingbody may issue a single issue of bonds to defray the costs of projects in twoor more improvement districts if the principal amount of those bonds does notexceed the total uncollected assessments levied in each improvement district.

2. Bonds must be sold in the manner prescribed in NRS 350.105 to 350.195, inclusive:

(a) For not less than the principal amount thereof andaccrued interest thereon; or

(b) At the option of the governing body, below par at adiscount not exceeding 9 percent of the principal amount and except asotherwise provided in NRS 271.487 and 271.730, at a price which will not resultin an effective interest rate which exceeds by more than 3 percent the Index ofTwenty Bonds which was most recently published before the bids are received ora negotiated offer is accepted if the maximum or any lesser amount of discountpermitted by the governing body has been capitalized as a cost of the project.

3. Except as otherwise provided in subsection 4 and NRS 271.487 and 271.730, the rate of interest of the bondsmust not at any time exceed the rate of interest, or lower or lowest rate ifmore than one, borne by the special assessments, but any rate of interest ofthe bonds may be the same as or less than any rate of interest of theassessment, subject to the limitation provided in subsection 2, as thegoverning body may determine.

4. Except as otherwise provided in NRS 271.730, if a governing body creates adistrict pursuant to the provisions of NRS271.710, the governing body or chief financial officer of the municipalityshall, in consultation with a financial advisor or the underwriter of thebonds, fix the rate of interest of the bonds at a rate of interest such thatthe principal and interest due on the bonds in each year, net of any interestcapitalized from the proceeds of the bonds, will not exceed the amount ofprincipal and interest to be collected on the special assessments during thatyear.

5. The governing body may employ legal, fiscal,engineering and other expert services in connection with any project authorizedby this chapter and the authorization, issuance and sale of bonds.

6. Any accrued interest must be applied to the paymentof the interest on or the principal of the bonds, or both interest andprincipal.

7. Any unexpended balance of the proceeds of the bondremaining after the completion of the project for which the bonds were issuedmust be paid immediately into the fund created for the payment of the principalof the bonds and must be used therefor, subject to the provisions as to thetimes and methods for their payment as stated in the bonds and the proceedingsauthorizing their issuance.

8. The validity of the bonds must not be dependent onnor affected by the validity or regularity of any proceedings relating to theacquisition or improvement of the project for which the bonds are issued.

9. A purchaser of the bonds is not responsible for theapplication of the proceeds of the bonds by the municipality or any of itsofficers, agents and employees.

10. The governing body may enter into a contract tosell special assessment bonds at any time but, if the governing body socontracts before it awards a construction contract or otherwise contracts foracquiring or improving the project, the governing body may terminate thecontract to sell the bonds, if:

(a) Before awarding the construction contract orotherwise contracting for the acquisition or improvement of the project, itdetermines not to acquire or improve the project; and

(b) It has not elected to proceed pursuant tosubsection 2 or 3 of NRS 271.330, buthas elected to proceed pursuant to subsection 1 of that section.

11. If the governing body ceases to have jurisdictionto proceed, because the requisite proportion of owners of the frontage to beassessed, or of the area, zone or other basis of assessment, file writtencomplaints, protests and objections to the project, as provided in NRS 271.306, or for any other reason, anycontract to sell special assessment bonds is terminated and becomesinoperative.

(Added to NRS by 1965, 1373; A 1967, 225; 1969, 1287;1971, 2102; 1975, 848; 1981, 1409; 1983, 579; 1985, 2173; 1989, 257; 1991,1881; 1995, 15, 1022; 1999,856; 2005, 1832)

NRS 271.487 Determinationby designated agent of rates of interest on bonds and unpaid installments ofassessments.

1. The ordinance authorizing the issuance of bonds orany other instrument relating thereto may fix the rate or rates of interest onthe bonds or provide for the determination of the rate or rates of interest onthe bonds from time to time by a designated agent according to the procedurespecified in that ordinance or other instrument. The rate so determined mustapproximate the rates then being paid for other securities which containsimilar provisions and have an equivalent rating. The governing body maycontract with or select any person to make that determination.

2. The ordinance or other instrument providing for thedetermination of the rate or rates of interest must contain findings of thegoverning body that the procedure specified for determining that rate or ratesis reasonable under existing or anticipated conditions in the market and isnecessary and advisable for marketing the securities. These findings are conclusive.This section does not prohibit the governing body from fixing a maximum rate ofinterest.

3. If the ordinance authorizing the issuance of bondsor other instrument relating thereto provides for the determination of the rateor rates of interest on the bonds from time to time as provided in subsection1, the rate of interest on the bonds, the rate of interest on unpaidinstallments of assessments and the rate or rates of interest imposed forreimbursement of any advances made under an agreement pursuant to NRS 271.489 are not subject to anylimitation on rates of interest provided by statute.

4. If the rate of interest on the bonds is determinedfrom time to time as provided in this section, the resolution or ordinancefixing the rate of interest on the unpaid installments of assessments requiredby NRS 271.415 may provide that the rateof interest on the assessments will also be determined from time to time by adesignated agent according to the procedure specified in that resolution orordinance. The rate or rates of interest on the installments of the assessmentsas so determined must not exceed the rate or rates of interest on the bonds bymore than the sum of 1 percent per annum plus an amount sufficient to reimbursethe municipality for any fees paid to an agent for redetermining the rate ofinterest on the bonds and for remarketing the bonds and for any fees or reimbursementsof advances paid to a third party who has provided an assurance of payment ofthe principal and interest on, and the premiums, if any, due in connection withthe bonds.

(Added to NRS by 1989, 251)

NRS 271.488 Issuanceof bonds to refund all or portion of outstanding bonds; bonds to be secured bycertain assessments; power of governing body to amend assessment ordinance;duties.

1. The governing body may issue one or more series ofbonds to refund all or any portion of the outstanding bonds of one or moreimprovement districts. The bonds must be issued pursuant to the provisions ofthis chapter and the Local Government Securities Law.

2. For the purposes of the Local Government SecuritiesLaw, the bonds issued to refund all or any portion of the outstanding bonds ofone or more improvement districts shall be deemed special obligations and theassessments shall be deemed net pledged revenues. Except as otherwise providedin subsection 7, if the bonds are issued, the governing body shall, by resolution,reduce the rate of interest on the uncollected installments of assessments. Therate of interest must not exceed the amount set forth in NRS 271.415, plus any amount necessary topay the costs of the refunding.

3. Refinancing bonds issued pursuant to the provisionsof this section must be secured by the assessments levied against specificallyidentified tracts of assessable property and may have any other terms orsecurity that are allowed for any other bonds issued pursuant to the provisionsof this chapter, except any bond issued to refund all or any portion of theoutstanding bonds of one or more improvement districts must mature within 30years after the date such a bond is issued.

4. A refunding bond issued pursuant to this sectionmay refund all or any portion of the outstanding bonds of one or moreimprovement districts and may be secured by a combination of assessments leviedon all or a specifically identified portion of the assessed property locatedwithin the district or districts.

5. Two or more series of refunding bonds may be issuedto refund the outstanding bonds of one or more districts and each series may besecured by assessments levied on different portions of assessed propertylocated within the district or districts whose bonds are outstanding.

6. Except as otherwise provided in subsection 7 or 8,the governing body, in connection with the issuance of refunding bonds pursuantto this section, may amend the assessment ordinance to amend the followingterms of all or a portion of the assessments authorized in the ordinance:

(a) The rate of interest the governing body charges onunpaid installments;

(b) Any penalties for prepayment of assessments;

(c) The amounts of unpaid installments;

(d) The principal balance of assessments;

(e) The dates upon which unpaid installments are due;

(f) The number of years over which unpaid installmentsare due; and

(g) Any other term, if the term, as amended, wouldcomply with the provisions of this chapter.

7. Before a governing body may amend an assessmentordinance to increase the principal and interest of any assessment, the numberof years over which unpaid installments are due or the amount of any unpaidinstallments, it must:

(a) Obtain the written consent of the owner of eachtract that would be affected by the proposed amendment to the ordinance; or

(b) Hold a hearing on the proposed amendment and givenotice of that hearing in the manner set forth in NRS 271.305. If the owners of the tractsupon which more than one-half of the affected assessments, measured by theunpaid assessment balance, submit written protests to the governing body on orbefore the date of the hearing, the governing body shall not adopt the proposedamendment to the assessment ordinance.

8. To issue refunding bonds or to amend an assessmentordinance pursuant to this section, the governing body must find that:

(a) The obligation of the municipality will not bematerially or adversely impaired with respect to any outstanding bond securedby assessments; and

(b) The principal balance of any assessment will notincrease to an amount such that the aggregate amount that is assessed againstthe tract exceeds the minimum benefit to the tract that is estimated to resultfrom the project that is financed by the assessment and the refunding of theoutstanding bonds.

(Added to NRS by 1995, 15; A 1997, 2498; 2005, 1833)

NRS 271.489 Agreementsfor assurance of payments on bonds. The governingbody may enter into an agreement with a third party for an assurance of paymentsof the principal and interest on, and the premiums, if any, due in connectionwith any bonds issued pursuant to this chapter. The obligations of themunicipality to reimburse that third party for any advances made pursuant tothat agreement may be provided in that agreement, recited in the bonds orevidenced by another instrument as designated in the ordinance authorizing theissuance of those securities or any other instrument relating thereto. Thegoverning body may assign its rights under that agreement.

(Added to NRS by 1989, 252)

NRS 271.490 Fundfor payment of bonds; fund or account for penalties, collection costs andinterest; payment of administrative costs incurred in connection with district.

1. Except as otherwise provided in subsection 3, theassessments, when levied, shall be and remain a lien on the respective tractsof land assessed until paid, as provided herein, and, when collected, shall beplaced in a special fund and as such shall at all times constitute a sinkingfund for and be deemed specially appropriated to the payment of the assessmentbonds and interest thereon, and shall not be used for any other purpose untilthe bonds and interest thereon are fully paid, except for the assessments paidduring the 30-day payment period provided in NRS271.405 and applied directly to the costs of the project.

2. Penalties, collection costs and interest on adelinquency imposed pursuant to subsection 4 of NRS 271.415 or 271.585 in connection with the collectionof an assessment or an installment payment that is not paid when it comes duemay be deposited in any fund or account of the municipality designated by thegoverning body or designated by the chief financial officer of the municipalityif the governing body has authorized the chief financial officer to make such adesignation.

3. If permitted by the ordinance authorizing theissuance of a bond, the assessments and any penalties, collection costs orinterest not needed in any year to pay the principal and interest on the bondsmay be used to pay the administrative costs of the municipality incurred inconnection with the district and the collection of the assessments.

(Added to NRS by 1965, 1374; A 2005, 1835)

NRS 271.495 Deficiencyin bond fund or surplus and deficiency fund: Payment from general fund; levy oftax.

1. If the special fund created by the proceeds of theassessments is insufficient to pay such bonds and interest thereon as theybecome due and the amounts in the surplus and deficiency fund are notsufficient for that purpose, the deficiency must be paid out of any assets inthe general fund of the municipality, regardless of source, which are otherwiselegally available therefor.

2. If the general fund is insufficient to pay any suchdeficiency promptly, the governing body shall levy general (ad valorem) taxesupon all property in the municipality which is by law taxable for state, countyand municipal purposes, without regard to any statutory or charter taxlimitation existing on or after May 14, 1965, and without limitation as to rateor amount, fully sufficient, after making due allowance for probabledelinquencies, to provide for the prompt payment of such bonds as they becomedue, both principal and interest, but subject to the limitations set forth in NRS 361.453 and Section 2 of Article 10 ofthe Nevada Constitution.

(Added to NRS by 1965, 1374; A 1969, 1613; 1979,1237; 1981, 959; 1993, 2660)

NRS 271.500 Municipalitysliability on bonds.

1. Bonds issued pursuant hereto shall not be a debt ofthe municipality, and the municipality shall not be liable thereon, nor shallit thereby pledge its full faith and credit for their payment. Assessment bondsshall not be payable out of any funds other than assessments, the general fundand general tax proceeds, as heretofore provided.

2. Each such bond issued hereunder shall recite insubstance that such bonds and the interest thereon are payable solely from theassessments, the general fund and general tax proceeds pledged to the paymentthereof.

3. The payment of bonds shall not be secured by anencumbrance, mortgage or other pledge of property of the municipality, exceptfor the assessments, the general fund and general tax proceeds pledged for thepayment of bonds. No property of the municipality, subject to such exceptions,shall be liable to be forfeited or taken in payment of the bonds.

(Added to NRS by 1965, 1374; A 1969, 1614)

NRS 271.502 Assessmentsand other revenues pledged for payment of securities: Lien of pledge; priority;validity against third persons.

1. The special assessments and any other revenuespledged for the payment of any securities, as received by or otherwise creditedto the municipality, shall immediately be subject to the lien of each suchpledge without any physical delivery thereof, any filing or further act.

2. The lien of each such pledge and the obligation toperform the contractual provisions made in the authorizing ordinance,resolution or other instrument appertaining thereto shall have priority overany or all other obligations and liabilities of the municipality, except as maybe otherwise provided herein or in the ordinance, resolution or otherinstrument, and subject to the provisions of NRS271.420.

3. The lien of each such pledge shall be valid andbinding, as against all persons having claims of any kind in tort, contract orotherwise against the municipality irrespective of whether such persons havenotice thereof.

(Added to NRS by 1971, 2105)

NRS 271.505 Incontestablerecital in bonds.

1. Any ordinance authorizing any bonds hereunder mayprovide that each bond therein authorized shall recite that it is issued underauthority hereof.

2. Such recital shall conclusively impart fullcompliance with all of the provisions hereof, and all bonds issued containingsuch recital shall be incontestable for any cause whatsoever after theirdelivery for value.

(Added to NRS by 1965, 1375)

NRS 271.515 Bonds:Form; terms; execution; facsimile signature.

1. Any assessment bonds:

(a) Must bear such date or dates;

(b) Must mature in such denomination or denominationsat such time or times, but in no event commencing later than 3 years norexceeding 30 years after their date;

(c) Must bear interest payable at such intervals, butnot less often than annually;

(d) Must be payable in such medium of payment at suchplace or places within and without the State, including, but not limited to,the office of the county treasurer; and

(e) At the option of the governing body, may be madesubject to prior redemption in advance of maturity, in such order or by lot orotherwise, at such time or times, without or with the payment of a premium orpremiums not exceeding 5 percent of the principal amount of each bond soredeemed,

as providedby ordinance.

2. Bonds may be issued with privileges forregistration for payment as to principal, or both principal and interest, andthe bonds may provide for the endorsing of payments of interest thereon. Thebonds generally must be issued in such manner, in such form, with suchrecitals, terms, covenants and conditions, with such provisions for conversioninto bonds of other denominations, and with such other details, as may be providedby the governing body in the ordinance or ordinances authorizing the bonds,except as herein otherwise provided.

3. Pending preparations of the definitive bonds,interim or temporary bonds, in such form and with such provisions as thegoverning body may determine, may be issued.

4. Except for payment provisions herein expresslyprovided, the bonds and such interim or temporary bonds must be fullynegotiable within the meaning of and for all the purposes of the UniformCommercial CodeNegotiable Instruments and the Uniform CommercialCodeInvestment Securities.

5. Notwithstanding any other provisions of law, thegoverning body, in any proceedings authorizing bonds hereunder, may:

(a) Provide for the initial issuance of one or morebonds, in this subsection called bond, aggregating the amount of the entireissue or any portion thereof.

(b) Make such provision for installment payments of theprincipal amount of any such bond as it may consider desirable.

(c) Provide for the making of any such bond payable tobearer or otherwise, registrable as to principal, or as to both principal andinterest, and for the endorsing of payments of interest on such bond.

(d) Make provision in any such proceedings for themanner and circumstances in and under which any such bond may in the future, atthe request of the holder thereof, be converted into bonds of larger or smallerdenominations.

6. Any bonds may be issued hereunder with provisionsfor their reissuance, and the terms and conditions thereof, whether lost,apparently destroyed, wrongfully taken, or for any other reason, as provided inthe Uniform Commercial CodeInvestment Securities, or otherwise.

7. Any bond must be executed in the name of and onbehalf of the municipality and signed by the mayor, chairman or other presidingofficer of the governing body, countersigned by the treasurer of themunicipality, with the seal of the municipality affixed thereto and attested bythe clerk.

8. Any bond may be executed as provided in the UniformFacsimile Signatures of Public Officials Act.

9. The bonds bearing the signatures of the officers inoffice at the time of the signing thereof are the valid and binding obligationsof the municipality, notwithstanding that before the delivery thereof andpayment therefor, any or all of the persons whose signatures appear thereonhave ceased to fill their respective offices.

10. Any officer herein authorized or permitted to signany bond, at the time of its execution and of the execution of a signaturecertificate, may adopt as and for his own facsimile signature the facsimilesignature of his predecessor in office in the event that such facsimilesignature appears upon the bond.

(Added to NRS by 1965, 1375; A 1967, 47; 1971, 2103;1975, 849; 1981, 1410; 1999,1211; 2001, 444;2005, 1835)

NRS 271.520 Bonds:Exemption from taxation; exceptions.

1. Except as otherwise provided in subsection 2, bondsand interim warrants issued hereunder, their transfer, and the incometherefrom, must forever be and remain free and exempt from taxation by theState and any subdivision thereof.

2. The provisions of subsection 1 do not apply to thetax on estates imposed pursuant to the provisions of chapter 375A of NRS or the tax ongeneration-skipping transfers imposed pursuant to the provisions of chapter 375B of NRS.

(Added to NRS by 1965, 1377; A 1969, 1614; 1989,2107; 1991, 1711)

NRS 271.525 Earlyhearings.

1. All cases in which there may arise a question ofvalidity of any power herein granted or of any other provision hereof shall beadvanced as a matter of immediate public interest and concern, and heard at theearliest practicable moment.

2. The courts shall be open at all times for thepurposes hereof.

(Added to NRS by 1965, 1377)

NRS 271.530 Effectof faulty notice of hearing; proper notice; continuance. In any case where a notice is provided for herein, if thegoverning body or court finds for any reason that due notice was not given, thegoverning body or court shall not thereby lose jurisdiction, and the proceedingin question shall not thereby be void or abated, but the governing body orcourt shall order due notice to be given and shall continue the hearing untilsuch time as notice shall be properly given, and thereupon shall proceed asthough notice has been properly given in the first instance.

(Added to NRS by 1965, 1377)

NRS 271.535 Legalinvestments in bonds. It shall be legal forthe State and any of its agencies, departments or political subdivisions, orany other public body, to invest funds or moneys in the custody thereof in anyof the bonds authorized to be issued pursuant to the provisions hereof.

(Added to NRS by 1965, 1377)

NRS 271.536 Advancesof money for certain improvements in lieu of issuance of bonds or interimsecurities. In lieu of issuing bonds orinterim securities to defray the cost of an improvement to be constructed byway of a special improvement district, the governing body may advance money tocover that cost from:

1. The general fund of the municipality, if the costof the improvement does not exceed $300,000; or

2. A proprietary fund, if the municipality hasestablished a proprietary fund for that purpose pursuant to NRS 354.612.

(Added to NRS by 1979, 489; A 1981, 955; 1989, 610; 2001, 1821)

NRS 271.537 Limitationon number of annual installments to repay advancement.No special assessment to defray the cost of any improvement for whichmoney is advanced from the general fund of the municipality may be divided intomore than 10 annual installments.

(Added to NRS by 1979, 489; A 1981, 955)

NRS 271.538 Medium-termobligations. If there is not sufficient moneyin the general fund of the municipality and if the requirements of chapter 350 of NRS, with respect to medium-termobligations, are met, money may be provided by a medium-term obligation tocover the cost of an improvement made pursuant to NRS 271.536. In such case, the loan must berepaid from the special assessments made, in lieu of the special tax requiredby chapter 350 of NRS.

(Added to NRS by 1979, 489; A 1981, 955; 1995, 1815)

NRS 271.540 Procedurefor collection and enforcement of assessments by municipal treasurer. When the governing body of a municipality has directed themunicipal treasurer to collect and enforce assessments in the manner providedby the Consolidated Local Improvements Law, NRS271.545 to 271.630, inclusive, shallprovide the procedure therefor, except as otherwise provided in the ordinancelevying the assessments; but NRS 271.625and 271.630 shall also provideindependent methods of enforcing assessments which shall be available to everymunicipality which has levied assessments and to the holders of any bondpayable therefrom.

(Added to NRS by 1969, 948)

NRS 271.545 Delinquentassessment or installment marked delinquent on assessment roll; contents ofnotice of sale of property; ordinance to establish procedures for conductingsale of property.

1. All assessments and installments thereof shall becollected and enforced by the municipal treasurer at the times and in themanner provided by the Consolidated Local Improvements Law and as hereafterprovided. As soon as any assessment or installment becomes delinquent, themunicipal treasurer shall mark the same delinquent on the assessment roll.Within 60 days thereafter, the governing body shall direct the municipaltreasurer to give notice of the sale of the property or properties subject tothe lien of a delinquent installment or the entire assessment if the governingbody has exercised its option to cause the whole amount of the unpaid principalto become due and payable. The notice shall contain:

(a) The name of each last known owner of each tractupon which an assessment or installment thereof is delinquent, or if not knownthat the name is unknown.

(b) A description of each tract upon which anassessment is delinquent, and the total amount due thereon, including thedelinquent installment or the whole assessment, as the case may be, accruedinterest upon the whole amount of unpaid principal to the date of delinquency,interest upon unpaid principal and accrued interest from the date ofdelinquency to the date of sale at a rate not exceeding 1 percent per month,penalties and collection costs, including attorneys fees.

(c) A statement of the time and place of sale.

(d) A statement that each property described will besold to satisfy the total amount due thereon as aforesaid.

2. A governing body may adopt an ordinance toestablish the procedures for conducting a sale of a property pursuant to theprovisions of NRS 271.540 to 271.620, inclusive, including, withoutlimitation, the method of determining the person who shall be permitted topurchase a property at such a sale.

(Added to NRS by 1969, 948; A 2005, 1836)

NRS 271.550 Noticeof sale by publication and mail. Notice shallbe given:

1. By publication; and

2. By mail.

(Added to NRS by 1969, 948)

NRS 271.555 Publicsale: Time, place and continuation; order of sale of property. All such sales shall be made between the hours of 10 a.m.and 4 p.m. and shall take place at a convenient location within themunicipality selected by the governing body. The sale shall be continued fromday to day, omitting Sundays and legal holidays, until all the propertydescribed in the assessment roll on which any assessment, or installmentthereof, is delinquent and unpaid is sold. All sales shall be public, and eachlot, tract or parcel of land, or other property, shall be sold separately andin the order in which it appears on the assessment roll.

(Added to NRS by 1969, 948)

NRS 271.560 Saleto person offering to pay amount due; when stricken off to municipality; resaleof property. Each tract of land sold fordelinquent and unpaid special assessments, or installments thereof, shall besold to the first person at the sale offering to pay the amount due thereon asaforesaid. If there is no bidder for any tract for a sum sufficient to pay suchamount, the treasurer shall strike it off to the municipality. If any bidder towhom any property is stricken off at the sale does not pay the amount which themunicipal treasurer was required to collect by the sale before 10 a.m. of the dayfollowing the sale, the property must then be resold, or if the assessment saleis closed, be deemed to have been sold to the municipality. A certificate ofsale shall be issued to the municipality for each property stricken off to themunicipality in substantially the form hereafter provided.

(Added to NRS by 1969, 949)

NRS 271.565 Reportof sale by municipal treasurer. Within 15 daysafter the completion of the sale of all property described in the assessmentroll upon which a delinquent assessment or installment is unpaid, the municipaltreasurer shall prepare a statement of his actions concerning the sale showingall the property sold by him, to whom sold and the sums paid for each tract.Such report shall be presented to the governing body at its regular meetingnext following the preparation of the statement.

(Added to NRS by 1969, 949)

NRS 271.570 Certificateof sale: Contents; signature; delivery. Afterreceiving the amount of the assessment, or installment thereof, interest,penalty and costs, the treasurer shall make out a certificate, dated on thedate of the sale, stating (when known) the name of the owner as given on theassessment roll, a description of the tract sold, the amount paid therefor, thename of the purchaser, that it was sold for an installment or the whole amountof the assessment, as the case may be, giving the name of the district or otherbrief designation of the improvement for which the assessment was levied, andspecifying that the purchaser is entitled to a deed upon the expiration of theapplicable period of redemption as determined pursuant to subsection 1 of NRS 271.595, unless redemption is made. Thecertificate of sale must be signed by the municipal treasurer and delivered tothe purchaser.

(Added to NRS by 1969, 949; A 1989, 1042)

NRS 271.575 Municipalclerk custodian of certificates for property sold to municipality; sale ortransfer of certificate. The municipal clerkis the custodian of all certificates for property sold to the municipality. Atany time before the expiration of the period of redemption as determinedpursuant to subsection 1 of NRS 271.595and before the redemption of the property, he shall sell or transfer any certificateto any person who presents to him the treasurers receipt evidencing payment ofthe amount for which the property described was stricken off to themunicipality, with interest continuing to accrue from the date of sale to thedate of payment at a rate not exceeding 1 percent per month, as aforesaid. Theclerk may, if authorized by the governing body, sell and transfer anycertificate in like manner after the expiration of the period of redemption asdetermined pursuant to subsection 1 of NRS271.595.

(Added to NRS by 1969, 949; A 1989, 1042)

NRS 271.580 Entryof payments and redemptions by treasurer on assessment roll. When the amount of any installment or assessment, as thecase may be, with interest, penalty and costs thereon, is paid to the treasurerbefore the sale of any property, he shall mark it paid with the date of paymenton the assessment roll. When any property sold for any assessment is redeemedthe treasurer shall enter it as such with the date of redemption on the roll.Such records shall be made in the margin of the roll opposite the descriptionof the property.

(Added to NRS by 1969, 949)

NRS 271.585 Propertybid in by or stricken off to municipality held in trust by municipality forspecial assessment district; when municipality may take and hold propertydischarged of trust. When any property is bidin by, or stricken off to, any municipality under any proceeding provided by NRS 271.540 to 271.580, inclusive, the property shall beheld in trust by the municipality for the special assessment district for whichthe assessment was levied for the amount for which the property was sold, andaccrued interest at a rate of not exceeding 1 percent per month from the dateon which the property was bid in by, or stricken off to, the municipality tothe date of the transfer, sale or other disposition of the property. However,the municipality may at any time after receiving a deed pay to the credit ofthe improvement district the amount for which the property was sold and accruedinterest as aforesaid, and thereupon take and hold the property discharged ofthe trust.

(Added to NRS by 1969, 950)

NRS 271.590 Saleof property by municipality after expiration of period of redemption; notice;public auction; disposition of proceeds. Anymunicipality may at any time after the period of redemption has expired anddeeds have been issued to the municipality by virtue of any proceedings under NRS 271.540 to 271.580, inclusive, sell any such propertyat public auction to the highest bidder for cash. No bid may be accepted forany amount less than the amount set forth in the deed, plus accrued interest asaforesaid on the assessment as aforesaid. The municipality shall pay into thecredit of the district for which the property was held in trust an amountnecessary fully to cancel the assessment for which the property was sold,together with all penalties and interest thereon. Any such sale shall beconducted only after notice describing the property has been given, and statingthat the treasurer will, on the date specified, sell the property at aconvenient location within the municipality selected by the governing body, betweenthe hours of 10 a.m. and 4 p.m. and continue the sale from day to day, orwithdraw the property from sale after the first day if he deems that theinterests of the municipality so require. Notice of the sale shall be given:

1. By publication; and

2. By mail.

(Added to NRS by 1969, 950)

NRS 271.595 Redemptionof property; certificate of redemption; notice to owner of demand of purchaser;execution and delivery of deed to purchaser if redemption not made; date whenredemption payment is deemed to have been made.

1. Any property sold for an assessment, or anyinstallment thereof, is subject to redemption by the former owner, or hisgrantee, mortgagee, heir or other representative after:

(a) If there was a permanent residential dwelling unitor any other significant permanent improvement on the property at the time thesale was held pursuant to NRS 271.555,as determined by the governing body, at any time within 2 years; or

(b) In all other cases, at any time within 120 days,

after thedate of the certificate of sale, upon payment to the municipal treasurer of theamount for which the property was sold, with interest thereon at a rate of notexceeding 1 percent per month, together with all taxes and special assessments,or installments thereof, interest, penalties, costs and other charges, thereonpaid by the purchaser since the sale, with like interest thereon. Unlesswritten notice of taxes and assessments subsequently paid, and the amountthereof, is deposited with the treasurer, redemption may be made without theirinclusion.

2. On any redemption being made, the treasurer shallgive to the redemptioner a certificate of redemption, and pay over the amountreceived to the purchaser of the certificate of sale or his assigns.

3. If no redemption is made within the period ofredemption as determined pursuant to subsection 1, the treasurer shall, ondemand of the purchaser or his assigns, and the surrender to him of thecertificate of sale, execute to the purchaser or his assigns a deed to theproperty. No deed may be executed until the holder of the certificate of salehas notified the owners of the property that he holds the certificate, and thathe will demand a deed therefor. The notice must be given by personal serviceupon the owner. However, if an owner is not a resident of the State or cannotbe found within the State after diligent search, the notice may be given bypublication. The notice and return thereof, with the affidavit of the person,or in the case of the municipality, of the clerk, claiming a deed, showing thatservice was made, must be filed with the treasurer.

4. If redemption is not made within 60 days after thedate of service, or the date of the first publication of the notice, as thecase may be, the holder of the certificate of sale is entitled to a deed. Thedeed must be executed only for the property described in the certificate, andafter payment of all delinquent taxes and special assessments, or installmentsthereof, whether levied or assessed before or after the issuance of thecertificate of sale. A deed may be issued to any municipality for the faceamount of the certificate of sale, plus accrued interest from the date of saleto the date of the execution of the deed at a rate of not exceeding 1 percentper month.

5. Any payment related to a redemption pursuant tothis section sent to a municipality by mail shall be deemed to have been madeon the date on which the municipality received the payment.

(Added to NRS by 1969, 950; A 1989, 1043; 2005, 1837)

NRS 271.600 Recitals,contents and execution of deed; deed as conclusive evidence. The deed shall be executed in the name of the municipalityby which the improvement was made and shall recite in substance the matterscontained in the certificate of sale, the notice to the owner, and that noredemption has been made to the property within the time allowed by law. The deedshall be signed and acknowledged by the treasurer, as such, and is prima facieevidence that the property was assessed according to law, that it was notredeemed, that due notice of demand for deed had been given, and that theperson executing the deed was the proper officer. The deed is conclusiveevidence of the regularity of all proceedings regarding the assessment, up toand including the execution of the deed, and shall convey the entire fee simpletitle to the property described, except as otherwise provided for municipalities,stripped of all liens and claims except as provided in NRS 271.420.

(Added to NRS by 1969, 951)

NRS 271.605 Feesfor issuance of certificate of sale and deed. Thetreasurer shall charge 50 cents for the issuance of each certificate of saleand $1 for each deed.

(Added to NRS by 1969, 951)

NRS 271.610 Acquisitionof lien by purchaser of certificate of sale; interest.The purchaser of any certificate of sale acquires a lien on theproperty bid in by him for the amount paid plus all taxes and delinquentassessments or delinquency, and all interest, penalties, costs and chargesthereon, whether levied before or after the sale, whether for state, county ormunicipal purposes, and paid by him. The purchaser is entitled to interest atthe rate of 1 percent per month on the original amount paid by him from thedate of the sale and upon subsequent payments from the date of payment ofrespective amounts.

(Added to NRS by 1969, 951)

NRS 271.615 Noticeto municipal treasurer of proceeding to foreclose lien for general taxes. In any proceeding to foreclose a lien for general taxesupon any tract of land subject to a special assessment lien, mailed noticeshall be given the treasurer of the municipality in which the property islocated within 5 days after such proceeding is commenced.

(Added to NRS by 1969, 951)

NRS 271.620 Saleof unsold property after maturity of last unpaid installment of bond issue. Within 30 days after the maturity of the last installmentof any issue of bonds for the local improvement district, if any such bondsremain unpaid, any property remaining unsold, to which the municipality hastaken title or on which it holds a certificate of sale, must be offered forsale by giving notice of the time and place of sale by publication and by mail.At the time and place designated in the notice, the treasurer shall offer suchproperty for sale to the highest bidder. Upon the sale of any property and paymenttherefor, a deed shall be executed to the purchaser in substantially the samemanner as herein provided for the execution of deeds.

(Added to NRS by 1969, 951; A 2001, 446)

NRS 271.625 Actionby municipality for collection and enforcement of delinquent assessment orinstallment.

1. Irrespective of which county or municipal officerhas been directed to collect and enforce assessments, any municipality mayproceed with the collection or enforcement of any delinquent installment, orthe entire assessment if the municipality has exercised its option to cause thewhole amount of principal to become due and payable, by an action brought inthe district court in and for the county in which the municipality is located.It is not necessary to bring a separate suit for each piece or parcel ofproperty delinquent, but all or any part of the property delinquent under anysingle assessment roll or assessment district may be proceeded against in thesame action, and any or all of the owners or persons interested in any of theproperty may be joined as parties defendant in the action to foreclose, and anyand all liens for delinquent assessments or installments may be foreclosed in theproceedings.

2. The proceedings shall be tried before the courtwithout a jury. In any such proceeding, it is sufficient to allege the passageof the ordinance for creating the district, the making of the improvement, thelevying of assessments, the date of delinquency of the assessment orinstallment, and that it was not wholly paid prior to the delinquency or atall. The assessment roll and assessment ordinance, or authenticated copiesthereof, are prima facie evidence of the regularity and legality of the proceedingsconnected therewith, and the burden of proof is upon the defendants.

3. In any action where the owners or partiesinterested in any particular tract included in the suit suffer a default, thecourt may enter judgment of foreclosure and sale as to those parties propertyand order execution thereon, and the sale may proceed as to the remainingdefendants and property. The judgment of the court shall specify separately theamount of the assessment or installment, with interest, penalty and collectioncosts, including reasonable attorneys fees, chargeable to the several tractsin the proceedings. The judgment has the effect of a separate judgment, and anyappeal shall not invalidate or delay it except as to property which is thesubject of the appeal. Judgment may be entered as to any one or more tracts orparcels of land involved, and the court may retain jurisdiction of the case asto the balance.

4. All proceedings supplemental to the judgment,including appeal, period of redemption, sale and the issuance of a deed, shallbe conducted in accordance with the law relating to property sold uponforeclosure of mortgages or liens upon real property, except that there shallbe no personal liability upon the defendants for any deficiency in the proceedsof such sale.

(Added to NRS by 1969, 952)

NRS 271.630 Foreclosureactions and proceedings against municipality by holders of bonds.

1. If any assessment or installment thereof is notpromptly collected or enforced, then any bondholder may file and prosecute aforeclosure action in the name of the municipality. Any bondholder may alsoproceed against such municipality to protect and enforce the rights of thebondholders under the Consolidated Local Improvements Law, or under any charteradopting the provisions hereof or referring hereto for a method of collectingassessments, or any ordinance required or permitted thereunder, by suit, actionor special proceedings in equity or at law, either for the appointment of areceiver or for the specific performance of any provisions contained herein orin such ordinance or in an award of execution of any power granted herein or insuch ordinance for the enforcement of any proper, legal or equitable remedy assuch bondholder or bondholders may deem most effectual to protect and enforcethe rights aforesaid.

2. All such proceedings at law or in equity shall beinstituted, had and maintained for the equal benefit of all holders of thebonds then outstanding. The failure of the bondholders so to foreclose suchdelinquent assessments, or so to proceed against the municipality, or both,shall not relieve the municipality or any of its officers, agents or employeesof any liability for its failure so to foreclose such delinquent assessments.

(Added to NRS by 1969, 952; A 2001, 446)

PLEDGE OF MONEY FOR CERTAIN PROJECTS IN CERTAIN COUNTIES INSUPPORT OF ECONOMIC DEVELOPMENT AND TOURISM

NRS 271.650 Pledgeof sales or use tax proceeds in assessment ordinance for project in certaincounties: Amount; required determinations; interlocal agreements;conclusiveness of determinations.

1. Except as otherwise provided in this section, thegoverning body of a municipality in a county whose population is less than400,000 may include in an assessment ordinance for a project the pledge of asingle percentage specified in the ordinance, which must not exceed 75 percent,of:

(a) An amount equal to the proceeds of the taxesimposed pursuant to NRS 372.105 and 372.185 with regard to tangible personalproperty sold at retail, or stored, used or otherwise consumed, in theimprovement district during a fiscal year, after the deduction of a sum equalto 0.75 percent of the amount of those proceeds; and

(b) The amount of the proceeds of the taxes imposedpursuant to NRS 374.110, 374.190 and 377.030 with regard to tangible personalproperty sold at retail, or stored, used or otherwise consumed, in theimprovement district during a fiscal year, after the deduction of 0.75 percentof the amount of those proceeds.

2. If any property within the boundaries of animprovement district for which any money is pledged pursuant to this section isalso included within the boundaries of any other improvement district for whichany money is pledged pursuant to this section or any tourism improvementdistrict for which any money is pledged pursuant to NRS 271A.070, the total amount of moneypledged pursuant to this section and NRS271A.070 with respect to such property by all such districts must not exceedthe amount authorized pursuant to this section.

3. The governing body of a municipality shall notinclude a pledge authorized by subsection 1 in an assessment ordinance for aproject unless:

(a) The governing body determines that no retailershave maintained a fixed place of business in the improvement district at anytime from the first day of the fiscal year in which the assessment ordinance isadopted until the date of the adoption of the ordinance.

(b) The governing body determines, at a public hearingconducted at least 15 days after providing notice of the hearing bypublication, that:

(1) As a result of the project:

(I) Retailers will locate their businessesas such in the improvement district; and

(II) There will be a substantial increasein the proceeds from sales and use taxes remitted by retailers with regard totangible personal property sold at retail, or stored, used or otherwiseconsumed, in the improvement district; and

(2) A preponderance of that increase in theproceeds from sales and use taxes will be attributable to transactions withtourists who are not residents of this State.

(c) The Commission on Tourism determines, at a publichearing conducted at least 15 days after providing notice of the hearing bypublication, that a preponderance of the increase in the proceeds from salesand use taxes identified pursuant to paragraph (b) will be attributable totransactions with tourists who are not residents of this State.

(d) The Governor determines that the project and thepledge of money authorized by subsection 1 will contribute significantly toeconomic development and tourism in this State. Before making thatdetermination, the Governor:

(1) Must consider the fiscal effects of thepledge of money on educational funding, including any fiscal effects describedin comments provided pursuant to NRS 271.670by the school district in which the improvement district is located, and forthat purpose may require the Department of Education or the Department ofTaxation, or both, to provide him with an appropriate fiscal report; and

(2) If the Governor determines that the pledgeof money will have a substantial adverse fiscal effect on educational funding,may require a commitment from the municipality for the provision of specifiedpayments to the school district in which the improvement district is locatedduring the term of the pledge of money. The payments may be provided pursuantto agreements authorized by NRS 271.670or from sources other than the owners of property within the improvementdistrict. Such a commitment by a municipality is not subject to the limitationsof subsection 1 of NRS 354.626 and,notwithstanding any other law to the contrary, is binding on the municipalityfor the term of the pledge of money authorized by subsection 1.

(e) If any property within the boundaries of the improvementdistrict is also included within the boundaries of any other improvementdistrict for which any money has been pledged pursuant to this section or anytourism improvement district for which any money has been pledged pursuant to NRS 271A.070, all the governing bodieswhich created those districts have entered into an interlocal agreement providingfor:

(1) The apportionment of any money pledgedpursuant to this section and NRS 271A.070with respect to such property; and

(2) The priority of the application of thatmoney between:

(I) Bonds issued pursuant to this chapter;and

(II) Bonds and notes issued, andagreements entered into, pursuant to NRS271A.120.

Any suchagreement for the priority of the application of that money may be madeirrevocable during the term of any bonds issued pursuant to this chapter towhich all or any portion of that money is pledged, or during the term of anybonds or notes issued or any agreements entered into pursuant to NRS 271A.120 to which all or any portionof that money is pledged.

4. Any determination or approval made pursuant tosubsection 3 is conclusive in the absence of fraud or gross abuse ofdiscretion.

5. As used in this section, retailer has the meaningascribed to it in NRS 374.060.

(Added to NRS by 2003, 2932; A 2005, 2368)

NRS 271.660 Agreementwith Department of Taxation regarding distribution of pledged amounts. After the adoption of an assessment ordinance in accordancewith NRS 271.650, the governing body ofthe municipality and the Department of Taxation shall enter into an agreementspecifying the dates and procedure for distribution to the municipality of theamounts pledged pursuant to subsection 1 of NRS271.650. The distributions must:

1. Be made not less frequently than once each calendarquarter; and

2. Cease on the date that all assessments imposedpursuant to the assessment ordinance have been paid in full, including anyapplicable payments of principal, interest and penalties.

(Added to NRS by 2003, 2934)

NRS 271.670 Agreementwith owner of property interest in district to defray cost of localgovernmental services during term of pledge: Contents; determination bygoverning body of municipality; notice to and hearing by board of trustees ofschool district; conclusiveness of governing bodys determination.

1. After the adoption of an assessment ordinance inaccordance with NRS 271.650, thegoverning body of a municipality may, except as otherwise provided insubsection 2, enter into an agreement with one or more of the owners of anyinterest in property within the improvement district, pursuant to which thatowner would agree to make payments to the municipality or to another localgovernment that provides services in the improvement district, or to both, todefray, in whole or in part, the cost of local governmental services during theterm of the pledge authorized pursuant to subsection 1 of NRS 271.650. Such an agreement must specifythe amount to be paid by the owner of the property interest, which may bestated as a particular amount per year or as an amount based upon any formulaupon which the municipality and owner agree.

2. The governing body of a municipality shall notenter into an agreement pursuant to subsection 1 unless the governing bodydetermines that the project and the assessment of property within theimprovement district will not have a positive fiscal effect on the provision oflocal governmental services, after considering:

(a) The amount of the proceeds of all taxes and othergovernmental revenue projected to be received as a result of the properties andbusinesses expected to be located in the improvement district;

(b) The use of the amounts pledged pursuant to subsection1 of NRS 271.650; and

(c) Any increase in costs for the provision of localgovernmental services, including, without limitation, services for policeprotection and fire protection, as a result of the project and the developmentof land within the improvement district.

3. Before making any determination pursuant tosubsection 2, the governing body of a municipality shall provide to the boardof trustees of the school district in which the improvement district islocated, at least 45 days before making the determination:

(a) Written notice of the time and place of the meetingat which the governing body will consider making the determination; and

(b) Each analysis prepared by or for or presented tothe governing body regarding the fiscal effect of the project and the pledgeauthorized pursuant to NRS 271.650 onthe provision of local governmental services, including education.

After thereceipt of that notice and before the date of that meeting of the governingbody of the municipality, the board of trustees shall conduct a hearingregarding the fiscal effect, if any, of the project and the pledge authorizedpursuant to NRS 271.650 on the schooldistrict, and submit to the governing body any comments regarding that fiscaleffect. The governing body shall consider those comments when making anydetermination pursuant to subsection 2 and may consider those comments whendetermining the terms of any agreement pursuant to subsection 1.

4. Any determination made pursuant to subsection 2 isconclusive in the absence of fraud or gross abuse of discretion.

(Added to NRS by 2003, 2934)

NRS 271.680 Limitationson issuance of bonds. If the governing body ofa municipality adopts an assessment ordinance in accordance with NRS 271.650:

1. None of the bonds, if any, issued for theimprovement district may be secured by a pledge of the taxing power or generalfund of the municipality; and

2. NRS 271.495and 271.500 do not apply to any bondsissued for the improvement district.

(Added to NRS by 2003, 2935)

ALTERNATIVE PROCEDURE FOR LOCAL IMPROVEMENTS

NRS 271.700 Applicabilityof NRS271.700 to 271.730, inclusive. The provisions of NRS271.700 to 271.730, inclusive, applyto the governing body of a city or county.

(Added to NRS by 1995, 1963)

NRS 271.710 Exemptionfrom compliance with certain provisions; agreement with owners of allassessable property in district; powers of governing body.

1. A governing body may adopt an ordinance pursuant toNRS 271.325 creating a district andordering a project to be acquired or improved and may contract with a person toconstruct or improve a project, issue bonds or otherwise finance the cost ofthe project and levy assessments, without complying with the provisions of NRS 271.305 to 271.320, inclusive, 271.330 to 271.345, inclusive, 271.380 and 271.385 and, except as otherwise providedin this section, the provisions of any law requiring public bidding orotherwise imposing requirements on any public contract, project, works orimprovements, including, without limitation, chapters332, 338 and 339of NRS, if the governing body has entered into a written agreement with theowners of all of the assessable property within the district which states that:

(a) The governing body agrees to enter into a contractfor the acquisition, construction or improvement of the project or projects inthe district which includes:

(1) A provision stating that the requirements ofNRS 338.010 to 338.090, inclusive, apply to anyconstruction work to be performed under the contract; and

(2) The price, stated as a lump sum or as unitprices, which the governing body agrees to pay for the project if the projectmeets all requirements and specifications in the contract.

(b) The owners of the assessable property agree that ifthe rate of interest on any assessment levied for the district is determinedfrom time to time as provided in NRS 271.487,the owners will provide written notice to the governing body in a timely mannerwhen a parcel of the assessable property in the district is sold to a personwho intends to occupy a dwelling unit on the parcel as his residence.

(c) The owners of the assessable property agree thatthe governing body may create the district, levy the assessments and for allother purposes relating to the district proceed pursuant to the provisions ofthis section.

2. If an ordinance is adopted and the agreemententered into pursuant to subsection 1 so states:

(a) The governing body may amend the ordinance creatingthe district, change the assessment roll and redistribute the assessmentsrequired by NRS 271.390 in the same mannerin which these actions were originally taken to add additional property to thedistrict. The assessments may be redistributed between the assessable propertyoriginally in the district and the additional assessable property if:

(1) The owners of additional assessable propertyalso consent in writing to inclusion of their property in the district and tothe amount of the assessment against their property; and

(2) The redistribution of the assessments is notprohibited by any covenants made for the benefit of the owners of any bonds orinterim warrants issued for the district.

(b) The governing body may amend the ordinance creatingthe district, change the assessment roll and redistribute the assessmentsrequired by NRS 271.390 in the samemanner in which these actions were originally taken to remove assessableproperty from the district. The assessments may be redistributed among theassessable property remaining in the district if:

(1) The owners of the remaining assessableproperty consent in writing to the amount of the revised assessment on theirproperty; and

(2) The redistribution of the assessments is notprohibited by any covenants made for the benefit of the owners of any bonds orinterim warrants issued for the district.

(c) The governing body may adopt any ordinancepertaining to the district including the ordinance creating the districtrequired by NRS 271.325, the ordinanceauthorizing interim warrants required by NRS271.355, the ordinance levying assessments required by NRS 271.390, the ordinance authorizingbonds required by NRS 271.475 or anyordinance amending those ordinances after a single reading and without holdinga hearing thereon, as if an emergency exists, upon an affirmative vote of notless than two-thirds of all voting members of the governing body, excludingfrom any computation any vacancy on the governing body and any members thereonwho may vote to break a tie vote, and provide that the ordinances becomeeffective at the time an emergency ordinance would have become effective. Theprovisions of NRS 271.308 do not applyto any such ordinance.

(d) The governing body may provide for a reserve fund,letter of credit, surety bond or other collateral for payment of any interimwarrants or bonds issued for the district and include all or any portion of thecosts thereof in the amounts assessed against the property in the district andin the amount of bonds issued for the district. The governing body may providefor the disposition of interest earned on the reserve fund and other bondproceeds, for the disposition of unexpended bond proceeds after completion ofthe project and for the disposition of the unexpended balance in the reservefund after payment in full of the bonds for the district.

3. If the governing body of a municipality forms adistrict pursuant to the provisions of this section, the governing body:

(a) Is not required to adopt the resolutions requiredpursuant to the provisions of NRS 271.280,271.310, 271.360 and 271.390.

(b) Shall be deemed to have adopted the resolutionrequired pursuant to the provisions of NRS271.325 if the plans and specifications are sufficiently specific to allowa competent contractor with the assistance of a competent engineer to estimatethe cost of constructing the project and to construct the project.

(Added to NRS by 1989, 252; A 1995, 1964; 2005, 1838)

NRS 271.720 Requirements,conditions and effect of agreement with owners of all assessable property indistrict.

1. Any agreement made pursuant to NRS 271.710 must:

(a) Include a description of the property in thedistrict;

(b) Be signed by the chairman of the governing body andthe owners of all assessable property within the district;

(c) Be accompanied by an acknowledgment of eachsignature; and

(d) Be recorded in the office of the county recorder.

2. Upon recording pursuant to paragraph (d) ofsubsection 1, the agreement:

(a) Is binding on all subsequent owners of assessableproperty in the district;

(b) Is not extinguished by the sale of any property onaccount of nonpayment of general taxes or any other sale of the property; and

(c) Is prior and superior to all liens, claims,encumbrances and titles other than the liens of assessment and general taxes.

3. As a condition to executing an agreement pursuantto NRS 271.710, the governing body mayrequire that the owners of assessable property make a deposit of cash, a suretybond, a letter of credit or such other security as is deemed appropriate by thegoverning body, in such an amount as will reimburse the municipality for allits expenses in connection with the district including, without limitation, thecost of:

(a) Designing and preparing plans and specificationsfor the improvements;

(b) Inspecting any work performed and any improvementsinstalled;

(c) Any engineering, legal, financial or other expertsretained by the municipality to advise it with respect to the district;

(d) Any mailings or publications made in connectionwith the district; and

(e) Any administrative costs, including any carryingcost and an appropriate portion of the salary of any municipal employee oremployees who perform services in connection with the district,

and anyother costs the municipality may incur in connection with the district.

4. The deposit required pursuant to subsection 3 mustbe applied to the expenses listed in subsection 3 if bonds are not issued or ifthe proceeds of the bonds are not sufficient to pay those expenses.

(Added to NRS by 1989, 254; A 1995, 1966)

NRS 271.730 Fixingof rates of interest regarding property sold after date of agreement withowners of all property in district.

1. If the rate of interest on bonds issued andassessments levied for a district created pursuant to NRS 271.710 is determined from time to timeas provided in NRS 271.487, the rate ofinterest on assessments must be fixed for the remaining term of theinstallments for any assessment on a parcel of property which is sold after thedate of the original agreement entered into pursuant to NRS 271.710 to a person who intends tooccupy a dwelling unit on the parcel as his residence, within 18 months afterthe date on which the governing body is notified in writing of the sale of theparcel to such a person.

2. The rate of interest on a portion of the bondsequal to the amount of the unpaid assessment installments whose rate ofinterest is fixed must also be fixed for the remaining term of those bonds.This section does not prohibit fixing the rate of interest on all or anyportion of the other assessments in the district if the rate of interest on anequal amount of bonds is also fixed.

3. Whenever the rate of interest on assessments isfixed pursuant to this section, it must be fixed at a rate which does notexceed by more than 1 percent the highest rate or rates of interest on thecorresponding portion of bonds whose rate of interest is then being fixed, plusan amount sufficient to reimburse the municipality for any fees paid to fix therate of interest on the bonds and remarket the bonds at a fixed rate, and forany fees or reimbursements of advances paid to a third party who has providedan assurance of payment of the principal of, the interest on, and premiums, if any,due in connection with the bonds.

(Added to NRS by 1989, 254)

DISTRICT TO FINANCE UNDERGROUND CONVERSION PROJECT

NRS 271.800 Procedurefor establishing district; combination with another project; requirements forconstruction of project; applicability of public bidding requirements limited;prerequisites to commencement of construction.

1. A governing body may, pursuant to NRS 271.275 or 271.710, establish a district to finance anunderground conversion project. Before the governing body may adopt anordinance pursuant to NRS 271.325 toestablish such a district, each service provider that owns the overhead servicefacilities to be converted to underground facilities must submit its writtenapproval of the project to the governing body. The governing body shall notestablish a district to finance an underground conversion project withoutreceiving the written approval of each such service provider pursuant to thissubsection.

2. Before initiating the establishment of a districtpursuant to this section, the governing body must request in writing and receivefrom each service provider that owns the overhead service facilities to beconverted in the proposed improvement district a written estimate of the costto convert those facilities to underground facilities. The service providershall provide its estimate of the cost of the conversion to the governing bodynot later than 120 days after the service provider receives the request fromthe governing body.

3. If a district already exists for the location forwhich the underground conversion project is proposed, the governing body may,pursuant to NRS 271.295, combine theunderground conversion project with other projects in that district.

4. An underground conversion project must be constructedby one or more of the service providers that own the overhead servicefacilities to be converted, pursuant to a written agreement between thegoverning body and each service provider that will engage in the construction.Such a project must be constructed in accordance with the standard undergroundpractices and procedures approved by the Public Utilities Commission of Nevada.

5. The provisions of any law requiring public biddingor otherwise imposing requirements on any public contract, project, works orimprovements, including, without limitation, the provisions of chapters 332, 338and 339 of NRS, do not apply to a contractentered into by a municipality and a service provider pursuant to this section,except that the contract must include a provision stating that the requirementsof NRS 338.010 to 338.090, inclusive, apply to anyconstruction work to be performed under the contract.

6. Construction on an underground conversion projectapproved pursuant to this chapter may not commence until:

(a) An ordinance creating a district is adoptedpursuant to NRS 271.325;

(b) The time for filing an appeal pursuant to NRS 271.315 has expired, or if such anappeal has been timely filed, a final, nonappealable judgment upholding thevalidity of the ordinance has been rendered;

(c) Arrangements for the financing of the constructionhave been completed through the issuance of bonds or interim warrants; and

(d) The service provider has obtained all applicablepermits, easements and licenses necessary to convert the facilities.

(Added to NRS by 1997, 2494)

NRS 271.850 Requirementsfor placement of service facilities underground; calculation of costs forconversion.

1. The service facilities within the boundaries ofeach lot within a district to finance an underground conversion projectestablished pursuant to NRS 271.800 mustbe placed underground at the same time as or after the underground system inprivate easements and public places is placed underground. The service providerinvolved, directly or through a contractor, shall, in accordance with the rulesand regulations of the service provider, but subject to the regulations of thePublic Utilities Commission of Nevada and any other applicable laws,ordinances, rules or regulations of the municipality or any other public agencyunder the police power, convert to underground its facilities on any such lot:

(a) For service facilities that provide electricservice, up to the service entrance.

(b) For service facilities that provide communicationservice or service from a community antenna television system as that term isdefined in NRS 711.040, up to theconnection point within the house or structure.

2. All costs or expenses of conversion must beincluded in the cost on which the cost of the underground conversion for thatproperty is calculated.

3. As used in this section, lot includes anyportion, piece or parcel of land.

(Added to NRS by 1997, 2494)

 

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