2005 Nevada Revised Statutes - Chapter 309 — Local Improvement Districts

CHAPTER 309 - LOCAL IMPROVEMENT DISTRICTS

GENERAL PROVISIONS

NRS 309.010 Shorttitle.

NRS 309.020 Publicationdefined.

ORGANIZATION OF DISTRICTS

NRS 309.025 Districtsnot to be organized after May 1, 1967.

NRS 309.030 Requirementsfor proposal to organize district; number of divisions and directors.

NRS 309.040 Petitionfor organization of district: Contents; bond; notice.

NRS 309.050 Hearingon petition; contiguous lands may be included; order denying or grantingpetition; submission of question to qualified electors.

NRS 309.060 Countycommissioners to canvass votes; order declaring organization of district andelection of directors.

NRS 309.065 Extensionof additional purposes to districts created pursuant to prior law; procedure;change of name of district.

BOARDS OF DIRECTORS AND OFFICERS

NRS 309.070 Regularelections: Office of director; notice.

NRS 309.080 Electionunnecessary when no nominations made.

NRS 309.090 Votersaffidavit.

NRS 309.100 Oathsand bonds of elected directors.

NRS 309.110 Personsentitled to vote at elections.

NRS 309.120 Officers;regular and special meetings; quorum; public records; organization of board;vacancies.

NRS 309.130 Generalpowers of board of directors.

NRS 309.135 Determinationby board that emergency exists to hold special election; action to challengedetermination.

NRS 309.140 Compensationand expenses of directors and officers.

NRS 309.145 Directorsand other officers not to be interested in contracts or profits; penalties.

FINANCES AND BONDS

NRS 309.160 Powerto incur debts and liabilities: Limitations and exceptions.

NRS 309.170 Formulationof general plan of operations; election to authorize expense.

NRS 309.180 Form,style and contents of bonds; completion of plan when money from bondsinsufficient; prior liens.

NRS 309.190 Apportionmentof costs and assessments according to benefits.

NRS 309.200 Meetingto review apportionment of benefits: Notice and hearing; proceedings afterobjection to apportionment.

NRS 309.210 Confirmationof proceedings by district court: Petition; publication of notice; pleadings.

NRS 309.220 Examinationof proceedings by district court; allowance and apportionment of costs; motionsfor new trial; appeal.

NRS 309.230 Saleof bonds: Notice and sale; bonds may be used in payment of construction costs;assessments in lieu of bonds.

NRS 309.240 Paymentof bonds and interest.

NRS 309.250 Creationof funds; transfers; duties of district treasurer.

NRS 309.260 Paymentof interest from debt service fund; redemption of bonds not due from debtservice fund.

NRS 309.270 Countycommissioners to have access to books, records and vouchers of district.

ASSESSMENTS

NRS 309.280 Secretaryto be district assessor; duties.

NRS 309.290 Boardmeeting to correct assessments; notice.

NRS 309.300 Annuallevy; tax for replacement of deficits; county commissioners to act when boardfails to levy assessment; duties of certain officers.

NRS 309.310 Whenassessments become liens; preferred liens.

NRS 309.320 Assessmentbooks; entry of assessments on tax rolls; collection of assessments; duties ofcounty officers.

NRS 309.330 Electionto authorize special assessment: Notice; duties of board if assessmentauthorized; proposition for yearly tax levy.

GENERAL OBLIGATION FINANCING

NRS 309.331 Districtspower to borrow money as general or special obligation of district.

NRS 309.332 Typesof securities authorized: Form and terms of general obligation bonds;limitation on redemption premium.

NRS 309.333 Submissionof proposition of issuing general obligation bonds to electors; contents ofresolution.

NRS 309.334 Noticeof election: Form; publication.

NRS 309.335 Canvassof election returns; declaration of results.

NRS 309.336 Authorizationfor issuance and sale of general obligation bonds after election.

NRS 309.337 Applicabilityof Local Government Securities Law.

NRS 309.338 Generalobligation bonds payable from ad valorem taxes; additional security.

NRS 309.339 Contractswith United States and all private and public entities.

CONSTRUCTION OF IMPROVEMENTS

NRS 309.340 Bids:Publication of notice; acceptance; exceptions in emergencies; performance andpayment bonds of successful bidder.

NRS 309.350 Whenwork may be performed without bid.

NRS 309.360 Paymentof costs of acquisition from construction fund or proceeds of generalobligation bonds; rates, tolls and charges for operation and maintenance; levyand collection of ad valorem taxes.

NRS 309.370 Powerof board to construct works across watercourses, railways and highways.

NRS 309.380 Right-of-waygranted over state lands.

NRS 309.383 Powersof district concerning location and construction of improvements subordinate topowers of Nevada Tahoe Regional Planning Agency. [Effective upon proclamationby Governor of withdrawal of California from Tahoe Regional Planning Compact orof his finding that the Tahoe Regional Planning Agency has become unable toperform its duties or exercise its powers.]

NRS 309.385 Powersof district concerning location and construction of improvements subordinate topowers of regional planning agency.

NRS 309.390 Boardmay sell or lease improvements; ratification by electors.

NRS 309.400 Eminentdomain powers of districts; power to purchase; payment of judgment awardswithin 6 months.

NRS 309.410 Vestedinterests used in connection with mining and power development not affected.

REGULATION OF WATER AND SEWER SERVICES

NRS 309.415 Exerciseof powers primarily relating to fulfillment of water purposes or sewer purposesnot subject to regulation or supervision of Public Utilities Commission ofNevada.

ANNEXATION OF TERRITORY

NRS 309.425 Territorywhich may be annexed to district.

NRS 309.435 Procedure.

NRS 309.445 Petitionfor annexation: Contents; signatures.

NRS 309.455 Publicationof petition for annexation and notice of hearing.

NRS 309.465 Hearing;modification of boundaries.

NRS 309.475 Resolution:Adoption; copies to be filed with county clerk and county recorder.

PROCEEDINGS UNDER CONSOLIDATED LOCAL IMPROVEMENTS LAW

NRS 309.490 Authority.

MERGER, CONSOLIDATION AND DISSOLUTION OF DISTRICTS

NRS 309.500 Countyordinance; notice.

NRS 309.510 Protests;adoption of final ordinance.

NRS 309.520 Hearing.

NRS 309.530 Filingof copies of ordinance.

NRS 309.540 Surrenderand transfer of property and money; collection and disposition of taxes andspecial assessments.

_________

GENERAL PROVISIONS

NRS 309.010 Shorttitle. This chapter may be referred to in anyaction, proceeding or legislative enactment as the Nevada Improvement DistrictAct.

[41:24:1928; NCL 3495]

NRS 309.020 Publicationdefined. Whenever in this chapter any noticeis required to be given by publication, such provision shall be satisfied bypublishing the same in a weekly newspaper the same number of timesconsecutively as the number of weeks mentioned in the requirement.

[40:24:1928; NCL 3494]

ORGANIZATION OF DISTRICTS

NRS 309.025 Districtsnot to be organized after May 1, 1967. Nodistrict may be organized under the provisions of this chapter after May 1,1967.

(Added to NRS by 1967, 1717)

NRS 309.030 Requirementsfor proposal to organize district; number of divisions and directors.

1. A majority in number of the holders of title, orevidence of title, to lands which will be benefited by the construction ofpower plants and the distribution of electrical energy therefrom or theconstruction of a sewer system or the construction or acquisition of a watersystem, may propose the organization of a local improvement district under theterms of this chapter; provided:

(a) The holders of title or evidence of title holdtitle or evidence of title to at least one-half of the total area of the landin the proposed local improvement district, and in computing the total area inthat proposed local improvement district, the public domain of the UnitedStates of America must be excluded. The holder or holders of a bona fidecontract to purchase any land within the proposed district and who have been inactual possession thereof at least 1 year under the terms of that contract andwhose names appear upon the next preceding equalized county assessment roll forthe payment of taxes on the land shall be deemed the holder or holders of titlethereto for all of the purposes of this chapter.

(b) Any lands situate within the boundaries of anyincorporated city or irrigation district are not subject to the provisions ofthis chapter.

2. The equalized county assessment roll next precedingthe presentation of a petition for the organization of a local improvementdistrict is sufficient evidence of title for the purpose of this chapter, butother evidence may be received. The petitioners may determine in the petitionwhether the proposed district will be divided into three, five or sevendivisions, and whether it will have three, five or seven directors, but if nonumber is named in the petition the board of county commissioners may determinewhether the number will be three, five or seven.

[1:24:1928; NCL 3455](NRS A 1964, 11; 1987, 1719)

NRS 309.040 Petitionfor organization of district: Contents; bond; notice.

1. Whenever it is proposed to organize a localimprovement district, a petition shall first be presented to the board ofcounty commissioners of the county in which the lands or the greater portionthereof are situated, signed by the required number possessing thequalifications provided for in NRS 309.030,which petition shall set forth and particularly describe the proposedboundaries of such district and shall designate the name of the proposeddistrict which may be in substance as follows: ................ CountyElectrical Improvement District No. ....., and shall pray that the same may beorganized under the provisions of this chapter.

2. The petitioners must accompany the petition with agood and sufficient bond, to be approved by the board of county commissioners,in double the amount of the probable cost of organizing such district,conditioned that the bondsmen will pay all costs in case organization shall notbe effected.

3. Such petition shall be filed in the office of thecounty clerk and a notice thereof shall be published by such county clerk, forat least 2 weeks before the time at which the same is to be presented to theboard of county commissioners, in some newspaper printed and published in thecounty where the petition is presented, which newspaper shall be designated bythe board of county commissioners as the paper most likely to impart notice ofthe hearing of the petition; the notice to set forth that the petition has beenfiled, the time of the meeting of the board of county commissioners to considerthe petition, and a description of the territory to be embraced in suchproposed district.

[2:24:1928; NCL 3456]

NRS 309.050 Hearingon petition; contiguous lands may be included; order denying or grantingpetition; submission of question to qualified electors.

1. When such a petition is presented, and it appearsthat the notice of the presentation of the petition has been given and that thepetition has been signed by the requisite number of petitioners as required bythis chapter, the board of county commissioners shall hold a hearing on thepetition and may adjourn the hearing from time to time not exceeding 3 weeks inall.

2. Contiguous or neighboring lands that may bebenefited by the proposed improvement, not included in the district asdescribed in the petition, may at the hearing, upon application of the holderor holders of title or evidence of title thereto as prescribed in NRS 309.030, be included in the district,and lands described in the petition and lands in the district which may not bebenefited by the proposed improvement may, upon similar application, beexcluded therefrom, except that the board of county commissioners shall notmodify the boundaries described in the petition so as to change the object ofthe petition or so as to exempt from the operation of this chapter any landwhich is benefited by the proposed improvement.

3. In the hearing of any such petition the board ofcounty commissioners shall disregard any informalities contained in thepetition and if the board denies or dismisses the petition because theprovisions of this chapter have not been complied with, which are the onlyreasons upon which it may refuse or dismiss the petition, it shall state itsreasons in writing therefor in detail, which must be entered upon its records.If the reasons are not well founded, the district court of the county shall issuea writ of mandamus, upon proper application therefor, compelling the board ofcounty commissioners to act in compliance with this chapter. The writ must beheard within 20 days after the date of issuance and that time must be excludedfrom the time given the board of county commissioners to act upon the petition.

4. Upon the completion of the hearing, the board ofcounty commissioners shall forthwith make an order denying or granting theprayer of the petition. If the petition is granted, the board of countycommissioners shall, in the order, define and establish the boundaries anddesignate the name of the proposed district and divide the district into three,five or seven divisions, as prescribed in the petition, as nearly equal in sizeand number of owners as may be practicable. Thereupon, the board of countycommissioners shall, by further order entered upon its record, submit to thequalified electors of the proposed district at the next primary or generalelection the question of whether the district shall be organized pursuant tothe provisions of this chapter, and by that order shall submit the names of oneor more persons from each of the divisions of the district to be voted for asdirectors of the district. One director must be elected from each division bythe qualified electors of the district and must be a qualified elector of thedistrict and holder of title or evidence of title, as prescribed in NRS 309.030, to land within the divisionfrom which he is elected. Each division constitutes an election precinct forthe purposes of this chapter, except that after the organization of thedistrict the directors may divide a division into two or more precincts and fixthe polling places therein.

5. The board of county commissioners shall give noticeof the election and publish the notice for 2 weeks before the election in anewspaper within the county where the petition is filed. The notice mustcontain the words Local Improvement DistrictYes, or Local ImprovementDistrictNo, or words equivalent thereto, and the names of persons to be votedfor as directors.

6. The number of directors and the number of divisionsof any district organized pursuant to the laws of this state must not bealtered or changed except by a petition of a majority of the qualified electorsof the district and a majority of the directors. The record of the board ofcounty commissioners of the proceedings had and taken by it pursuant to theprovisions of this chapter is, in the absence of fraud, conclusive evidence ofthe matters and things therein recited.

[3:24:1928; NCL 3457](NRS A 1993, 1053)

NRS 309.060 Countycommissioners to canvass votes; order declaring organization of district andelection of directors. The board of countycommissioners shall meet on the second Monday succeeding the election providedfor in NRS 309.050 and proceed tocanvass the votes and, if upon the canvass it appears that a majority of votescast were for Local Improvement DistrictYes, the board, by an order enteredupon its minutes, shall declare the territory organized as an improvementdistrict under the name and style theretofore designated, and declare thepersons receiving respectively the highest number of votes for directors to beelected, and cause a copy of the order and a plat of the district, eachcertified by the clerk of the board of county commissioners, to be recordedimmediately in the office of the county recorder of each county in which anyportion of the district is situated, and certified copies thereof must also berecorded with the county clerks of those counties. Thereafter the organizationof the district is complete.

[4:24:1928; NCL 3458](NRS A 1993, 1054; 2001, 1761)

NRS 309.065 Extensionof additional purposes to districts created pursuant to prior law; procedure;change of name of district. Any districtorganized or purportedly organized pursuant to chapter 24, Statutes of Nevada1928, as amended, now cited as chapter 309 ofNRS, has all of the powers granted by chapter 309of NRS, notwithstanding that the district was purportedly organized for less thanall of the purposes specified in that act, as so amended; but before a districtoriginally organized for less than all of the purposes specified in NRS 309.030 may be deemed a district organizedfor any additional purpose or purposes thereunder, there must be filed with thesecretary of the board of directors of the district a petition signed by all ofthe fee owners of property in the district specifically requesting theextension, whereupon a resolution must be adopted by the board of directorsaccepting the petition, declaring the extension of purposes and at the boardsdiscretion changing the name of the district.

(Added to NRS by 1964, 12; A 1985, 270)

BOARDS OF DIRECTORS AND OFFICERS

NRS 309.070 Regularelections: Office of director; notice.

1. The regular elections of local improvementdistricts must be held in conjunction with each general election, and are thebiennial election of the district. The first such election may not be heldsooner than the second calendar year after the completion of the organization.

2. The office of director is a nonpartisan office. Thegeneral election laws of this state govern the candidacy, nomination andelection of the directors of local improvement districts.

3. The directors elected at the organization electionmust be selected by lot so that one, two or three directors, according towhether there are in all three, five or seven on the board, hold office untiltheir successors are elected at the next regular election and qualify; and two,three or four directors, as the case may be, hold office until their successorsare elected at the second regular election after organization and qualify, andat the regular election biennially thereafter directors shall be elected, toreplace the directors whose terms expire, for terms of 4 years, or until theirsuccessors are elected and qualify. Directors so elected must have thequalifications prescribed in this chapter for directors elected at the time oforganization.

4. The secretary shall give notice of the election bypublication, and shall arrange such other details in connection therewith asthe board may direct.

[5:24:1928; NCL 3459](NRS A 1963, 510; 1981, 192)

NRS 309.080 Electionunnecessary when no nominations made. If nonominations for the offices of directors be made as required by NRS 309.070, no election need be held forthe election of directors for the next succeeding 2-year period, and in suchevent the then existing board of directors shall hold over for such succeeding2-year period.

[5 1/2:24:1928; added 1935, 177; 1931 NCL 3459.01]

NRS 309.090 Votersaffidavit. The board of directors may directthat no person shall be entitled to vote at a district election unless suchperson executes an affidavit affirming that he or she has the necessaryqualifications to vote at such election.

[6:24:1928; NCL 3460](NRS A 1963, 511; 1971, 426)

NRS 309.100 Oathsand bonds of elected directors. Within 10 daysafter receiving the certificate of his election, each director shall take andsubscribe to an official oath and file the same with the secretary of the boardof directors. Each member of the board of directors shall execute an officialbond in the sum of $2,000, which shall be approved by the judge of the districtcourt in and for the county where such organization is effected. Such bondsshall be recorded in the office of the county recorder and filed with thesecretary of the board.

[7:24:1928; NCL 3461](NRS A 1963, 512)

NRS 309.110 Personsentitled to vote at elections.

1. Any person who is qualified to vote at generalelections in this state and who is a resident of the district or who is a bonafide holder of title or evidence of title, as defined in NRS 309.030, to land situated in thedistrict shall be entitled to one vote at any election held under theprovisions of this chapter, and shall be held to be referred to whenever thewords elector or electors are used herein.

2. Any elector residing outside of the districtholding land in the district and qualified to vote at district elections shallbe considered as a resident of that division and precinct of the district inwhich the major portion of his lands are located, for the purpose ofdetermining his place of voting and qualifications for holding office.

3. Any elector residing within the district boundariesshall be deemed a resident of the division in which he actually resides for thepurpose of determining his qualifications for voting and holding office.

4. A guardian, executor or administrator shall beconsidered as the holder of title or evidence of title, as prescribed in NRS 309.030, to the land in the estate forwhich he is such guardian, executor or administrator, and shall have the rightto sign petitions, vote and do all things that any elector may or can do underthis chapter.

5. Corporations holding land in the district shall beconsidered as persons entitled to exercise all the rights of natural persons,and the president of the corporation, or other person duly authorized by thepresident or vice president, in writing, may sign any petition authorized bythis chapter and cast the vote of the corporation at any election.

[8:24:1928; NCL 3462](NRS A 1971, 426)

NRS 309.120 Officers;regular and special meetings; quorum; public records; organization of board;vacancies.

1. The officers of such district shall consist ofthree, five or seven directors as aforesaid, a president and a vice presidentelected from their number, a secretary and a treasurer. The board may alsoappoint an assistant secretary who shall exercise such powers and perform suchduties of the secretary as may be designated by the board of directors, exceptthat such assistant secretary shall not be invested with authority to sign onbehalf of the secretary any bonds of the district. The secretary and treasurershall be appointed by the board of directors and may or may not be members ofthe board. Such officers shall serve at the will of the board. One person maybe appointed to serve as secretary and treasurer.

2. The directors immediately upon their election andqualification shall meet and organize. The board of directors shall designatesome place within the county where the organization of the district waseffected as the office of the board, and the board shall hold a regular monthlymeeting in its office on such day of the month as that fixed upon by resolutionduly entered upon the minutes, and when the time for such a monthly meeting hasbeen fixed, it cannot again be changed for 12 months, and it can only bechanged by resolution passed at least 2 months prior to the time such changewill take effect and upon publication in a newspaper of general circulation inthe district for at least 2 weeks prior to such change. Should the regular meetingday fall upon a nonjudicial day, such meeting must be held on the firstjudicial day thereafter.

3. The board of directors shall hold such specialmeetings as shall be required for the purpose of transaction of business, butall special meetings must be called by the president or a majority of theboard. The order calling such special meeting must be entered on the record,and the secretary shall give each member not joining in the order 3 days noticeof such special meeting. The order must specify the business to be transactedat such special meeting, and none other than that specified shall betransacted.

4. Whenever all members of the board are present at ameeting, the same shall be deemed a legal meeting and any lawful business maybe transacted. All meetings of the board must be public and a majority of themembers constitutes a quorum for the transaction of business, but on allquestions requiring a vote there must be an affirmative vote of at least amajority of all the members of the board.

5. All records of the board must be open to theinspection of any elector during business hours.

6. At the regular monthly meeting in January nextfollowing their elections, the board of directors shall meet and organize andelect a president and vice president and appoint a secretary and treasurer. Theappointees aforesaid shall file bonds, which must be approved by the board, forthe faithful performance of their duties.

7. Any vacancies in the offices of directors must befilled from the division in which the vacancy occurs by the remaining membersof the board. A director appointed to fill a vacancy, as above provided, shallhold his office until the next biennial election and until his successor iselected and qualified.

[9:24:1928; NCL 3463](NRS A 1971, 427; 2001, 1127)

NRS 309.130 Generalpowers of board of directors.

1. The board of directors may:

(a) Manage and conduct the business and affairs of thedistrict.

(b) Make and execute all necessary contracts.

(c) Employ and appoint such agents, officers andemployees, delegates to conventions, or other representatives in the interestof the district as may be required and prescribe their duties andremunerations.

(d) Establish bylaws, rules and regulations for thedistrict. The bylaws, rules and regulations must be printed in convenient formfor distribution throughout the district.

2. The board and its agents and employees may enterupon any land to make surveys and may locate the necessary works on any landswhich may be deemed best for such a location.

3. The board may:

(a) Acquire by purchase, condemnation or other legal means,all lands, rights and other property necessary for the construction, use andsupply, operation, maintenance, repair and improvement of the works of thedistrict, including canals and works constructed and being constructed byprivate owners, lands for reservoirs for the storage of water, and all otherworks and appurtenances, within or without the State of Nevada. In case ofpurchase of property the bonds of the district hereinafter provided for may beused in payment of not less than 90 percent of their par value and accruedinterest.

(b) Acquire or contract for the delivery of electricpower and electric power or transmission lines, except that the board shall notacquire or contract for the construction or acquisition of electric power ortransmission lines at a cost exceeding the sum of $15,000 without firstreceiving the approval of the voters at a special election, district electionor primary state election as provided in this chapter.

4. The board may do any lawful act necessary to bedone to accomplish the things and purposes described in this section.

5. The collection, storage, conveyance, distributionand use of water by or through the works of improvement districts hereafterorganized, together with the rights-of-way for sewers, sites for reservoirs,electric power and transmission lines, and all other works and propertyrequired to carry out fully the provisions of this chapter, are hereby declaredto be a public use.

6. The board of directors may change the boundaries ofone or more divisions of the district to equalize more nearly the number ofelectors in the respective divisions, whenever in the opinion of the board, itis advisable to so do, except that no new lands may be included within thedistrict boundaries, and lands within the district boundaries and lands withinthe district must not be excluded by such a change of boundaries, except asotherwise provided in this chapter. The change of division boundaries iseffective when a certified copy of a resolution making that change, attached toa copy of a map or plat of the district delineating the new division boundarylines, both being certified as correct by the secretary of the district, isfiled in the office of the county recorder of the county in which the divisionwhose boundaries have been so changed is situate.

7. The board may institute, maintain and defend, inthe name of the district, all actions and proceedings, suits at law and inequity.

[10:24:1928; NCL 3464] + [11:24:1928; NCL 3465](NRS A 1993, 1055)

NRS 309.135 Determinationby board that emergency exists to hold special election; action to challengedetermination.

1. For the purposes of NRS 309.130, 309.170, 309.180,309.230, 309.330, 309.333and 309.390, a special election may beheld only if the board of directors of a local improvement district determines,by a unanimous vote, that an emergency exists.

2. The determination made by the board is conclusiveunless it is shown that the board acted with fraud or a gross abuse ofdiscretion. An action to challenge the determination made by the board must becommenced within 15 days after the boards determination is final.

3. As used in this section, emergency means anyunexpected occurrence or combination of occurrences which requires immediateaction by the board to prevent or mitigate a substantial financial loss to thedistrict or to enable the board to provide an essential service to theresidents of the district.

(Added to NRS by 1993, 1052)

NRS 309.140 Compensationand expenses of directors and officers.

1. The members of the board of directors shall eachreceive $5 per day and actual traveling expenses for each day spent attendingmeetings of the board or while engaged in official business under the order ofthe board.

2. The board shall fix the compensation to be paid tothe other officers named in this chapter; but the board shall, upon thepetition of a majority of the electors within such district, submit to theelectors at any general election of the district a schedule of salaries andfees to be paid the directors and officers thereof. Such petitions shall bepresented to the board 20 days prior to such general election, and a scheduleof salaries and fees submitted upon a two-thirds vote therefor shall be putinto effect upon the first of the month next ensuing.

[12:24:1928; NCL 3466]

NRS 309.145 Directorsand other officers not to be interested in contracts or profits; penalties.

1. All directors and other officers named in thischapter are prohibited from being directly or indirectly interested in anycontract awarded by the board or in the profits to be derived from thecontract.

2. For any violation of this section the director orofficer is guilty of a gross misdemeanor, and shall forfeit his office.

(Added to NRS by 1977, 1111)

FINANCES AND BONDS

NRS 309.160 Powerto incur debts and liabilities: Limitations and exceptions. For the purpose of organization, the board of directors(in this chapter sometimes merely designated the board) may at any time incuran indebtedness not exceeding in the aggregate the sum of $5,000, nor in anyevent to exceed $1 per acre, and may cause warrants of the district to issuetherefor, bearing interest at a rate or rates which do not exceed by more than3 percent the Index of Twenty Bonds which was most recently published beforethe bids are received or a negotiated offer is accepted, and the board may levyan assessment of not more than $1 per acre on all lands in the district for thepayment of such expenses. Thereafter, the board may levy an assessment,annually, in the absence of assessments therefor under any of the otherprovisions of this chapter, of not more than 20 cents per acre on all lands inthe district for the payment of the ordinary and current expenses of thedistrict, including the salaries of officers and other incidental expenses.Such assessments must be collected as provided in this chapter for thecollection of other assessments.

[14:24:1928; NCL 3468](NRS A 1959, 98; 1964, 12;1971, 2106; 1975, 852; 1981, 492, 1413; 1983, 582)

NRS 309.170 Formulationof general plan of operations; election to authorize expense.

1. As soon as practicable after the organization of adistrict, the board of directors shall, by a resolution entered on its records,formulate a general plan of its proposed operations in which it shall statewhat constructed works or other property it proposes to purchase and the costof purchasing the property and what construction work it proposes to do, andhow it proposes to raise the money for carrying out the general plan. The boardshall cause such surveys and examinations to be made as will furnish a properbasis for an estimate of the cost of carrying out the construction work. Allsuch surveys, examinations, maps, plans and estimates must be made under thedirection of a competent engineer and certified by him. Upon receiving hisreport the board shall proceed to determine the amount of money necessary to beraised for the purchase of property and the construction of works. The boardshall, at a special election or the next district election or primary stateelection, submit to the electors of the district possessing the qualificationsprescribed by this chapter the question of whether the expense shall beauthorized and whether by bond issue or otherwise.

2. Notice of the election must specify the time ofholding the election, the amount of bonds proposed to be issued and a statementthat such plans and estimates as have been made are on file for inspection bythe electors of the district at the office of the board.

3. The election must be held and the result thereofdetermined and declared in all respects as nearly as practicable in conformitywith the provisions of this chapter governing the election of officers, and noinformalities in conducting the election will invalidate the election if it wasotherwise fairly conducted.

4. At the election the ballot must contain the words................ (Question) Yes, or ................ (Question) No, orwords equivalent thereto. If two-thirds or more of the votes cast are Yes,the board of directors may incur the expense, and, if a bond issue isauthorized, shall cause bonds in the amount authorized to be issued. If morethan one-third of the votes cast at any bond election are No, the result ofthe election must be so declared and entered of record. Thereafter, wheneverthe board in its judgment deems it in the best interest of the district thatthe question of the issuance of bonds in such amount, or in any other amount,be submitted to the electors it shall so declare of record in its minutes, andmay thereupon submit that question to the electors in the same manner and withlike effect as the previous election, but no question may be resubmitted to theelectors within 1 year after the question has been voted upon and rejected.

[15:24:1928; NCL 3469](NRS A 1993, 1056)

NRS 309.180 Form,style and contents of bonds; completion of plan when money from bondsinsufficient; prior liens.

1. The bonds authorized by vote must be designated asa series, and the series must be numbered consecutively as authorized. Theportion of the bonds of the series authorized to be sold at any time must bedesignated as an issue and each issue must be numbered in its order. The bondsof that issue must be numbered consecutively commencing with those earliestfalling due. They must be negotiable in form and payable in money of the UnitedStates and in such amounts and maturing at such time or times, not exceeding 20years, as the board of directors may prescribe. Interest coupons must beattached thereto, and all bonds and coupons must be dated on January 1 or July1 next following the date of their authorization. The bonds must bear interestat a rate which does not exceed by more than 3 percent the Index of TwentyBonds which was most recently published before the bids are received or anegotiated offer is accepted, payable semiannually on January 1 and July 1 ofeach year. The principal and interest must be payable at the place designatedtherein. Each bond must be of a denomination of not less than $100 nor morethan $1,000, and must be signed by the president and secretary, and the seal ofthe district affixed thereto. Coupons attached to each bond must be signed bythe secretary. The bonds must express on their face that they were issued bythe authority of this chapter, naming it, and must also state the number of theissue of which the bonds are a part. The secretary and the treasurer shall eachkeep a record of the bonds sold, their number, the date of sale, the pricereceived and the name of the purchaser.

2. In case the money raised by the sale of all thebonds is insufficient for the completion of the plans and works adopted, andadditional bonds are not voted, the board of directors shall provide for thecompletion of the plan by levy or assessment, except that when the moneyobtained by any previous issue of bonds has become exhausted by expendituresauthorized by this chapter, and it becomes necessary to raise additional moneyto carry out the adopted plan, additional bonds may be issued if authorized by theelectors of the district at a special election for that purpose or a districtelection or primary state election. The election must be conducted in accordancewith the provisions of this chapter with respect to an original issue of bonds.

3. The lien for taxes for the payment of interest andprincipal of any bond series is a prior lien to that of any subsequent bondseries. The time for the issuance and maturity of the bonds and the manner oftheir payment may be otherwise determined and directed if submitted to a voteby the electors of the district at the election authorizing the bonds.

[16:24:1928; NCL 3470](NRS A 1959, 99; 1971, 2107;1975, 852; 1981, 492, 1413; 1983, 582; 1993, 1057)

NRS 309.190 Apportionmentof costs and assessments according to benefits.

1. Whenever the electors shall have authorized anissue of bonds, as hereinbefore provided, the board of directors shall examinethe land in the district, and shall determine the benefits which will accrue toeach tract or subdivision from the construction or purchase of the worksproposed for the district; and the cost of such works shall be apportioned ordistributed over such tracts or subdivisions of land in proportion to suchbenefits.

2. The board shall make or cause to be made a list ofsuch apportionment or distribution, which list shall contain a completedescription of each subdivision or tract of land of such district with theamount and rate per acre of such apportionment or distribution, and the name ofthe owner thereof, or it may prepare a map on a convenient scale showing eachof the subdivisions or tracts with the rate per acre of such apportionmententered thereon; but where all or any portion of the lands are apportioned abenefit by the board at the same rate, a general statement to that effect shallbe sufficient.

3. Whenever thereafter an assessment is made, eitherin lieu of bonds, or an annual assessment for raising the interest on bonds, orany portion of the principal, or the expenses of maintaining the property ofthe district, or any special assessment voted by the electors, it shall bespread upon the lands in the same proportion as the assessments of benefits,and the whole amount of the assessments of benefits shall equal the amount ofbonds or other obligations authorized at the election last above mentioned.

[17:24:1928; NCL 3471]

NRS 309.200 Meetingto review apportionment of benefits: Notice and hearing; proceedings afterobjection to apportionment.

1. Before final action upon the apportionment ofbenefits provided for in NRS 309.190,the board shall publish notice for 2 weeks in a newspaper published in thecounty in which the organization was effected that it will meet at its officeon the day stated in the notice for the purpose of reviewing such apportionmentof benefits.

2. At such meeting the board shall proceed to hear allparties interested who may appear, and it shall continue in session from day today until the apportionment is completed. It shall hear and receive allevidence offered, including any maps or surveys which any owners of lands mayproduce, and may classify the lands in such a way that the assessment whencompleted shall be just and equitable.

3. Any person interested who shall fail to appearbefore the board shall not be permitted thereafter to contest theapportionment, or any assessment thereunder, except upon a special applicationto the court in the proceeding for confirmation of the apportionment, showingreasonable excuse for failing to appear before the board.

4. In case any elector makes objection to theapportionment before the board and the objection is overruled and such electordoes not consent to the apportionment as finally determined, such objectionshall, without further proceedings, be heard at the confirmation proceedingsherein provided for.

[18:24:1928; NCL 3472]

NRS 309.210 Confirmationof proceedings by district court: Petition; publication of notice; pleadings.

1. The board of directors of the district shall filewith the clerk of the district court in and for the county in which its officeis situated, a petition praying in effect that the proceedings aforesaid beexamined, approved and confirmed by the court. The petition shall stategenerally that the improvement district was duly organized and the first boardof directors elected, that due and legal proceedings were taken to issue bonds,stating the amount thereof, and that an apportionment of benefits was made bythe board and a list thereof duly filed according to law. A list of the apportionmentshall be attached to the petition, but the petition need not state other facts.Such petition for confirmation of the proceedings thus far had may be filedafter the organization of the district is complete, or after the authorizationof any issue of bonds, or after any other undertaking of the district.

2. The court or judge shall fix the time and place forthe hearing of any such petition, and the clerk shall publish a notice thereoffor 2 consecutive weeks in a newspaper published in the county. Any personinterested may on or before the day fixed for the hearing answer the petition.None of the pleadings need be sworn to, and every material statement of thepetition not controverted by answer shall be taken as true. A failure to answerthe petition shall be deemed to be an admission of the material allegations thereof.

3. The rules of pleading and practice provided by theNevada Rules of Civil Procedure and NRS shall be followed so far as applicable.

[19:24:1928; NCL 3473]

NRS 309.220 Examinationof proceedings by district court; allowance and apportionment of costs; motionsfor new trial; appeal.

1. Upon the hearing of such petition, the court shallexamine all the proceedings sought to be confirmed and may ratify, approve andconfirm the petition or any part thereof, and when an apportionment of benefitsis examined, all objections thereto, including those made at the hearing beforethe board, must be set up in the answer and heard by the court.

2. The court shall disregard every error, irregularityor omission which does not affect substantial rights of any party, and if thecourt finds that the apportionment is, as to any substantial matter, erroneousor unjust, the apportionment must not be returned to the board, but the courtshall proceed to correct the apportionment so as to conform to this chapter andthe rights of all parties in the premises, and the final judgment may approveand confirm the proceedings in whole or in part.

3. A certified copy of the final judgment must befiled in the Office of the State Engineer and recorded in the office of therecorder of the county or counties in which any of the lands within thedistrict are situated. In case of the approval of the organization of thedistrict and the disapproval of the proceedings for issuing bonds, the districtmay again undertake proceedings for the issuance of bonds and have the bondsconfirmed as provided in this section.

4. The cost of the proceedings in court may be allowedand apportioned among the parties thereto in the discretion of the court.

5. Any person aggrieved at any decree of confirmationentered by the district court may move for a new trial as provided by theNevada Rules of Civil Procedure and may, within 30 days after the entry of thedecree of confirmation, appeal to the Supreme Court, and all proceedings in thenature of appeals or rehearings may be had as in any ordinary civil action,except as otherwise provided in this section.

[20:24:1928; NCL 3474](NRS A 2001, 1761)

NRS 309.230 Saleof bonds: Notice and sale; bonds may be used in payment of construction costs;assessments in lieu of bonds.

1. The board may sell bonds from time to time in suchquantities as may be necessary and most advantageous to raise money for the constructionof works and the acquisition of property and rights and to carry out theobjects and purposes of this chapter.

2. Before making any sale the board shall byresolution declare its intention to sell a specific number and amount of bonds,and if the bonds can be sold at par with accrued interest, they may be disposedof without advertising. If the bonds cannot be sold at par with accruedinterest, notice must be published for 3 weeks in a newspaper in the county inwhich the office of the district is situated, and in such other newspaper in oroutside of the State as the board may deem expedient, that sealed proposalswill be received at its office on or before a day and hour set in the noticefor the purchase of the bonds.

3. At the time appointed, the board shall publiclyopen the proposals and sell the bonds to the highest responsible bidder or itmay reject all bids. If no bids are received or no award is made, the boardthereafter may readvertise the bonds or any part thereof for sale or sell thebonds or any part thereof at private sale, upon any terms not inconsistent withthe other provisions of this chapter. In no event may the board sell any of thebonds for less than 90 percent of the par value thereof and accrued interest.

4. The board may use any bonds of the district whichhave been offered for sale at public sale and remain unsold in payment for theconstruction of canals, storage reservoirs, or other works of the district,without the necessity of calling for bids for the construction, and may enterinto contracts providing for the payment of the construction in bonds, whichcontracts may provide for the payment of a fixed contract price, or the cost ofthe construction plus a fixed percentage thereof, or the cost of the constructionplus a fixed sum, in the discretion of the board, but 90 percent of their parvalue and interest accrued thereon is the minimum price at which the bonds maybe used in payment for the construction.

5. If for any reason the bonds of a district cannot besold, or, if at any time it shall be deemed in the best interests of thedistrict to withdraw from sale all or any portion of an authorized bond issue,the board of directors may cancel the bonds and levy an assessment in theamount of the bonds cancelled. The revenue derived from the assessments must beemployed for the same purpose as was contemplated by the bond authorization,but no levy may be made to pay for work or material, payment for which was contemplatedby bonds which have been authorized, until bonds to the amount of theassessments have been cancelled. Assessments made in lieu of bonds cancelledmust be collected in the same manner and have the same effect as otherassessments levied pursuant to the provisions of this chapter, except that suchan assessment must not during any 1 year exceed 10 percent of the total bondissue authorized by the district, unless a greater assessment is authorized bya majority vote of the qualified electors of the district voting at a specialelection called for that purpose or district election or primary stateelection.

[21:24:1928; NCL 3475](NRS A 1959, 100; 1981, 493,959; 1993, 1057)

NRS 309.240 Paymentof bonds and interest. Bonds and the interestthereon shall be paid by revenue derived from the annual assessment upon thelands in the district; and all the land in the district shall be and remainliable to be assessed for such payment in accord with the apportionment ofbenefits as provided in this chapter.

[22:24:1928; NCL 3476]

NRS 309.250 Creationof funds; transfers; duties of district treasurer.

1. The following funds, to which the money properlybelonging must be apportioned, are hereby created and established.

(a) Construction fund. Money accruing from the sale ofbonds and from any assessments levied for the direct payment of cost ofconstruction, purchase of property, or other undertakings for which bonds maybe issued, must be deposited and kept in the construction fund. Whenever allconstruction work is completed, any money remaining in the construction fundmay be transferred to the general fund.

(b) Debt service fund. Money accruing from assessmentslevied for the payment of interest and principal on bonds must be deposited andkept in the debt service fund. Surplus money in the debt service fund may beplaced at interest or invested in bills, notes, certificates of indebtedness,bonds or other similar securities which are direct obligations of the UnitedStates or which are unconditionally guaranteed as to payment, both of principaland of interest, by the United States, or in approved interest-bearingsecurities of other issuers.

(c) General fund. The general fund may be divided intogeneral and operation and maintenance, as the board may direct. All othermoney, including that realized from assessments, or, as the case may be, fromtolls and charges levied or imposed for defraying the organization and currentexpense of the district, and expenses and cost of the care, operation,maintenance, management, repair and necessary current improvement orreplacement of existing works and property, including salaries and wages ofofficers and employees and other proper incidental expenditures, must bedeposited and kept in the general fund or operation and maintenance fund as theboard of directors may designate.

2. The board of directors may make temporary transfersfrom the general fund to the construction fund and from the construction fundto the general fund, but no such transfer may be made from the debt servicefund.

3. The treasurer of the district shall receive andreceipt for and collect the money accruing to the several funds named in thissection and place the money to the credit of the district in the appropriatefund. The treasurer is responsible upon his official bond for the safekeepingand disbursement of the money in the funds. Interest coupons must be paid byhim as provided in this chapter. The board may establish rules and regulationsand prescribe the conditions under which the treasurer may make disbursementsfrom the general fund, but no other payments from any of the funds named inthis section may be made by the treasurer except upon vouchers signed by thepresident and secretary, authorized by order of the board. The county treasureror treasurers who are required by this chapter to collect assessments levied bythe district may turn over to the treasurer of the district all money socollected and take his receipt therefor. The district treasurer shall report tothe board in writing on the first Monday in each month the amount of money in theseveral funds and the amounts received and paid out in the preceding month, andthe treasurer shall make such other report and accounting as the board mayrequire. Such reports must be verified and filed with the secretary of theboard.

[23:24:1928; NCL 3477](NRS A 1959, 101; 1965, 740;1981, 494)

NRS 309.260 Paymentof interest from debt service fund; redemption of bonds not due from debtservice fund.

1. The treasurer, upon the presentation of interestcoupons when due, shall pay the same from the debt service fund.

2. Whenever, after 10 years from the issuance ofbonds, the fund shall amount to the sum of $10,000, the board of directors maydirect the treasurer to buy such an amount of the bonds not due as the money inthe fund will redeem at the lowest value at which they may be offered for liquidation,after advertising once a week for at least 3 weeks in some newspaper publishedin the county in which the office of the district is located, and in such othernewspapers as the board may deem advisable, for sealed proposals for theredemption of such bonds. Such proposals shall be opened by the board in openmeeting at a time to be named in the notice, and the lowest bid or bids shallbe redeemed at a rate above par. In case two or more bids are equal, the lowestnumbered bond shall have the preference, and if any of the bonds are not soredeemed, that amount of the redemption money shall be invested by thetreasurer under the direction of the board in bills, notes, certificates ofindebtedness, bonds or other similar securities which are the directobligations of the United States or which are unconditionally guaranteed as topayment, both of principal and of interest, by the United States, or in thebonds or warrants of the State or in municipal or school bonds, and suchsecurities and the proceeds therefrom shall belong to the debt service fund.

[24:24:1928; NCL 3478](NRS A 1965, 741)

NRS 309.270 Countycommissioners to have access to books, records and vouchers of district. The board of directors of each improvement district or thesecretary thereof shall at any time allow any member of the board of countycommissioners, when acting under the order of such board, to have access to allbooks, records and vouchers of the district which are in the possession orcontrol of the board of directors or the secretary.

[39:24:1928; NCL 3493]

ASSESSMENTS

NRS 309.280 Secretaryto be district assessor; duties. The secretaryof the board of directors shall be the assessor of the district, and on orbefore January 1 of each year shall prepare an assessment book containing afull and accurate list and description of all the land of the district, and alist of the persons who own, claim or have possession or control thereof duringthe year, giving the number of acres listed to each person. If the name of theperson owning, claiming, possessing or controlling any tract of land is notknown, it shall be listed to unknown owner.

[25:24:1928; NCL 3479](NRS A 1971, 428)

NRS 309.290 Boardmeeting to correct assessments; notice. Theboard shall meet at its regular monthly meeting in February of each year tocorrect assessments and may at such meeting correct assessments so as toconform with the benefits apportioned as herein provided for to pay obligationsincurred or make up deficiencies arising from any source, and also to apportionand distribute benefits and assessments by reason of additional land in thedistrict becoming subject thereto, and the secretary shall publish notice ofsuch meeting for 2 weeks in a newspaper published in the county in which thedistrict was organized. In the meantime the assessment book or books shallremain in the office of the secretary for the inspection of all partiesinterested. The board of directors, which is hereby constituted a board ofcorrection for the purpose, shall meet and continue from day to day as long asmay be necessary, not to exceed 5 days, exclusive of holidays, and may makesuch changes in the assessment book or books as may be necessary to have itconform to the facts. Within 10 days after the close of the season thesecretary of the board shall have the corrected assessment book or bookscompleted.

[26:24:1928; NCL 3480](NRS A 1971, 428)

NRS 309.300 Annuallevy; tax for replacement of deficits; county commissioners to act when boardfails to levy assessment; duties of certain officers.

1. At its regular meeting in January the board ofdirectors shall fix the rate and levy an assessment upon the lands in thedistrict, in accordance with the provisions of this chapter, which levy andassessment must be sufficient to raise the annual interest on the outstandingbonds or any contractual obligation. The board must increase the assessment insuch amount as may be necessary from year to year to raise a sum sufficient topay the principal of any outstanding contractual obligation, as the principalmay be required to be paid under the terms of the contract. The board may levya tax upon the lands in the district either upon the same pro rata basis asbenefits may have been apportioned, or otherwise, as the case may be, in orderto secure such funds as may be deemed necessary to replace any deficit that mayoccur in a fund created for the repayment of a district obligation by reason oftax delinquencies. The secretary of the board shall compute and enter in aseparate column of the assessment book or books the respective sums to be paidas an assessment on the property therein enumerated. Except as otherwiseprovided in this section, assessments made for any of the other purposes ofthis chapter must be made and levied as above provided and entered inappropriate columns of the assessment book or books.

2. In case of failure or refusal of the board of directorsto levy an assessment as in this section provided, then, in the event suchassessment has not otherwise been levied, the board of county commissioners ofthe county in which the office of the district is located shall levy such anassessment at its next regular meeting, or at a special meeting called for thatpurpose. The district attorney of the county in which the office of anyimprovement district is located, at the time an assessment should be made,shall ascertain the fact in respect to the assessment, and, if the assessmenthas not been made by the board of directors as required, shall immediatelynotify the board of county commissioners and the Attorney General in respect tosuch failure. The district attorney and the Attorney General shall aid inobtaining the earliest possible assessment following such failure or refusal ofthe district board to act. Where the last preceding assessment made will raisea sufficient revenue for the purposes of this section, in the event no otherassessment is made, that assessment shall be deemed to have been levied forsucceeding years, so long as it will produce the revenue required, and thetaxes must be collected in the same manner, and all officers shall perform thesame duties in respect thereto, as though that assessment had been made for theparticular year by the board of directors of the district. Where the assessmentwhich should have been levied can be determined by a mere mathematicalcomputation based on the relation between the amount to be raised for interestor interest and the redemption of bonds for any particular year and theapportionment of benefits in the district, the assessment shall be deemed tohave been made, and the taxes based thereon must be collected the same asthough the assessment had been regularly levied by the board of directors ofthe district.

[27:24:1928; NCL 3481](NRS A 1959, 102; 1971, 428;1981, 495)

NRS 309.310 Whenassessments become liens; preferred liens. Anassessment is a lien against the property assessed from and after the time suchassessment is made. The lien of the bonds of any series shall be a preferredlien to that of any subsequent series, and such lien is not removed until theassessments are paid or the property sold for the payment thereof.

[28:24:1928; NCL 3482]

NRS 309.320 Assessmentbooks; entry of assessments on tax rolls; collection of assessments; duties ofcounty officers.

1. An assessment book shall be made up for the landsin each county in which the district is situated and the secretary of the boardof directors shall forthwith certify the same not later than April 15 of eachyear to the county auditor, or county auditors, as the case may be, who shallenter such assessments in the tax rolls of such county or counties. Theassessments when levied and enrolled shall become due and delinquent at thesame time and be subject to the same penalties and shall be collected by thesame officers and in the same manner as state and county taxes. The countyauditor, district attorney, clerk and treasurer shall do and perform all actsnecessary to accomplish the collection of the same with penalties and the salefor delinquency and redemption of the lands involved. The secretary of theboard of directors, at the time of delivering the assessment roll of thedistrict to each county auditor, shall attach thereto in some suitable form arecapitulation list showing the name or names of each person, corporation orassociation listed in the assessment roll and the amount of money assessed andto be collected by the county treasurer or tax collector, which recapitulationlist shall be delivered by the county auditor to the county treasurer, togetherwith the assessment roll. The county treasurer shall insert after each name, ina proper column provided for that purpose, the amount paid by each person,corporation or association appearing on the assessment roll, or by stamping theword Paid after each sum if the assessment is paid in full. The recapitulationlist shall be redelivered by the county treasurer to the district treasurer,together with the full amount of moneys collected, not later than 30 days afterthe delinquent due date to the county recorder of such moneys. The countytreasurer shall also include in a report to the district treasurer the amountof any delinquent taxes collected, including the names of the persons payingthe same and the years for which paid.

2. Moneys collected by the county treasurer on behalfof the district shall be paid over to the district in the same manner as aregeneral (ad valorem) taxes collected by the county on behalf of the district ora like public entity.

[29:24:1928; NCL 3483](NRS A 1971, 429)

NRS 309.330 Electionto authorize special assessment: Notice; duties of board if assessmentauthorized; proposition for yearly tax levy.

1. The board of directors of a district may at anytime when deemed advisable submit to the qualified electors of the district ata special election, district election or primary state election the questionwhether a special assessment shall be levied to raise money to be applied toany of the purposes provided in this chapter.

2. The election must be held and the result thereofdetermined and declared in all respects in conformity with the provisions ofthis chapter in respect to bond elections. The notice must specify the amountof money proposed to be raised and the purpose for which it is intended to beused, and whether an equal rate of assessment or a special apportionment ofbenefits is to be made in that relation if either is proposed.

3. At the election the ballots must contain the wordsAssessmentYes, or AssessmentNo. If two-thirds or more of the votes castare AssessmentYes, the board shall immediately proceed to apportion thebenefits, if that apportionment is to be made, and to levy an assessmentsufficient to raise the amount voted. The assessment so levied must be enteredin the assessment book or books by the secretary of the board and collected inthe same manner as other assessments provided for in this chapter and when receivedby the treasurer of the district must be deposited and kept in the constructionfund.

4. At the election there may be submitted theproposition of authorizing the board of directors to levy each year for astated number of years assessments not exceeding a stated amount per acre toprovide a fund from which repairs may be made and replacement and extensions ofexisting works may be constructed and paid for as the necessity for repairs andconstruction arise. In such case if a general description of the proposedundertaking is provided, no plans and specifications are required to beprovided in advance. If the proposition is approved by two-thirds of theelectors, the board may levy that assessment and it must be collected as areother assessments under this chapter. Money realized from those assessmentsmust be deposited and kept in the general fund and disbursed by the treasurerin accordance with the direction of the board or rules and regulationsestablished by it.

[38:24:1928; NCL 3492](NRS A 1993, 1058)

GENERAL OBLIGATION FINANCING

NRS 309.331 Districtspower to borrow money as general or special obligation of district. Any district heretofore or hereafter organized pursuant tothe provisions of this chapter shall have the power to borrow money either as ageneral obligation of the district or as a special obligation of the district,to evidence the same and to apply the proceeds thereof as hereinafter providedin NRS 309.332 to 309.339, inclusive. NRS 309.332 to 309.339, inclusive, without reference toother parts of this chapter (except as otherwise expressly provided in NRS 309.332 to 309.339, inclusive), shall constitute fullauthority for the exercise of the powers therein granted and shall be deemed toconstitute a mode of financing and making improvements additional to andseparate from all other methods and procedures. Without limiting the generalityof the foregoing, such financing shall take place without adherence to thefollowing provisions: NRS 309.050 to 309.110, inclusive; subsection 3 of NRS 309.130; and NRS 309.170 to 309.330, inclusive.

(Added to NRS by 1964, 13; A 1971, 430)

NRS 309.332 Typesof securities authorized: Form and terms of general obligation bonds;limitation on redemption premium.

1. To carry out the purposes of this chapter, theboard may issue the following types of securities:

(a) Short-term notes, warrants and interim debentures;

(b) General obligation bonds and other generalobligation securities payable from general (ad valorem) property taxes;

(c) General obligation bonds and other generalobligation securities payable from general (ad valorem) property taxes, thepayment of which securities is additionally secured by a pledge and lien on netrevenues;

(d) Revenue bonds and other securities constitutingspecial obligations and payable from net revenues, but excluding the proceedsof any general (ad valorem) property taxes or other special assessments, whichpayment is secured by a pledge of and lien on such net revenues; or

(e) Any combination of such securities.

2. Interest coupons thereon must bear the facsimilesignature of the president of the board.

3. The form and terms of the general obligation bonds,including provisions for their payment and redemption, must be determined bythe board. If the board so determines, the bonds may be redeemable beforematurity upon payment of a premium not exceeding 9 percent of the principalthereof.

(Added to NRS by 1964, 13; A 1971, 431, 2108; 1975,853; 1981, 1414)

NRS 309.333 Submissionof proposition of issuing general obligation bonds to electors; contents ofresolution.

1. Whenever any board determines, by resolution, thatthe interest of the district and the public interest or necessity demand theacquisition, construction, installation or completion of any works or otherimprovements or facilities, to carry out the objects or purposes hereof,requiring the creation of a general obligation indebtedness of $5,000 or more,the board shall submit the proposition of issuing general obligation bonds tothe electors of the district at an election held for that purpose or at thenext district election or primary state election.

2. As used in this section, elector means any personentitled to vote as described in NRS 309.110and includes a person who is obligated to pay general taxes under a contract topurchase real property within the district. Registration pursuant to thegeneral election (or any other) statutes is not required. Residence in thecounty is not required. The election officials may in their discretion requirethe execution of voter affidavits in determining qualifications to vote at suchbond elections.

3. Any such election may be held separately, or may beconsolidated or held concurrently with any other election authorized by thischapter.

4. There must be no absentee voting at any suchelection.

5. The resolution required by subsection 1 must include:

(a) A declaration of public interest or necessity;

(b) The objects and purposes for which the indebtednessis proposed to be incurred;

(c) The estimated cost of the works or improvements,including interest on the general obligation bonds for not exceeding 12 monthsafter their date and including the total of all estimated expenses incidentalto their issuance;

(d) The amount of principal of the indebtedness to beincurred therefor;

(e) The maximum rate of interest to be paid on theindebtedness; and

(f) The date of the special election or the nextdistrict election or primary state election at which the proposition of issuinggeneral obligation bonds will be submitted to the electors of the district.

(Added to NRS by 1964, 13; A 1971, 431; 1993, 1059)

NRS 309.334 Noticeof election: Form; publication. The boardshall prescribe the form of the notice of election, and direct the publicationof the same for 3 weeks, the first of the three publications of the notice tobe not less than 20 days prior to the election.

(Added to NRS by 1964, 14)

NRS 309.335 Canvassof election returns; declaration of results. Atany regular or special meeting of the board held within 5 days following thedate of such election, the returns thereof shall be canvassed and the resultsthereof declared.

(Added to NRS by 1964, 14)

NRS 309.336 Authorizationfor issuance and sale of general obligation bonds after election.

1. If it appears from the returns that a majority ofthe electors of the district who have voted on any proposition submittedpursuant to the provisions of NRS 309.332to 309.339, inclusive, at the electionvoted in favor of the proposition, the district may issue and sell generalobligation bonds of the district for the purpose or purposes and object orobjects provided for in the proposition submitted and in the resolutiontherefor, and in the amount so provided and at a rate of interest not exceedingthe rate of interest recited in the resolution.

2. Submission of the proposition of incurring thegeneral obligation indebtedness at a special election, district election orprimary state election does not prohibit the submission of the same propositionor other propositions at a subsequent special election, district election orprimary state election.

(Added to NRS by 1964, 14; A 1971, 432; 1993, 1060)

NRS 309.337 Applicabilityof Local Government Securities Law. The provisionsof the Local Government Securities Law apply to any securities authorized to beissued under NRS 309.332 to 309.339, inclusive, but in the event of conflictthe provisions of NRS 309.332 to 309.339, inclusive, control.

(Added to NRS by 1964, 15; A 1969, 1633; 1971, 432;1979, 1237; 1985, 271)

NRS 309.338 Generalobligation bonds payable from ad valorem taxes; additional security. The general obligation bonds authorized to be issuedpursuant to the provisions of this chapter shall be payable from general, advalorem taxes levied upon all taxable real and personal property in thedistrict, without limitation as to rate or amount, subject to constitutionallimitations, and such bonds may in the boards discretion be additionallysecured by a pledge of all or a part of the revenues derived from the operationof facilities of the district, including without limiting the generality of theforegoing, connection fees, use charges and annexation charges.

(Added to NRS by 1964, 15)

NRS 309.339 Contractswith United States and all private and public entities. The board shall have the power in its discretion to enterinto contracts and agreements affecting the affairs of the district, with allpersons, corporations and private and public entities within and without theState of Nevada, including but not limited to contracts with the United Statesof America and any of its agencies or instrumentalities and contracts with anymunicipality or district within and without the State, including but notlimited to contracts or agreements for the operation of a common, separately orjointly owned project.

(Added to NRS by 1964, 15)

CONSTRUCTION OF IMPROVEMENTS

NRS 309.340 Bids:Publication of notice; acceptance; exceptions in emergencies; performance andpayment bonds of successful bidder.

1. After adopting a plan for such works as areproposed, or in conjunction with the issuance of general obligation bonds (buteither before or after such issuance), the board of directors shall causenotice to be given by the secretary by publication thereof for not less than 2weeks in a newspaper published in the county in which the district wasorganized, and in such other publications or newspapers as it may deemadvisable, calling for bids for the construction of such works or any portionthereof. If less than the whole work is advertised, then the portions soadvertised must be particularly described in such notice. The notice must setforth that the plans and specifications can be seen at the office of the board,that the board will receive sealed proposals for the construction of theproposed works, and that a contract therefor will be let to the lowestresponsible bidder, subject to the right of the board to reject any and allbids, stating the time and place for opening the bids.

2. At the time and place appointed the bids must beopened in public and as soon as convenient thereafter the board shall accept abid or bids and contract for the construction of the works, either in portionsor as a whole, or it may reject any and all bids and readvertise for proposals.

3. In case of necessity, the board of directors, byunanimous vote of those present at any regular or special meeting, may contractfor the construction or repair of any part of the system of works, and may inthe ordinary course of business purchase any necessary machinery or materialsin such amount in one transaction as will not exceed an amount equal to 5 centsfor each acre of land in the district.

4. If a contract is not subject to the provisions of chapter 408 of NRS and provides for workexceeding $35,000, any person to whom such a contract may be awarded shallfurnish to the district a performance bond and a payment bond as provided in NRS 339.025. The work must be done underthe direction and to the satisfaction of the engineer employed by the districtand approved by the board.

[30:24:1928; NCL 3484](NRS A 1963, 166; 1964, 15;1981, 941; 1985, 358; 1997, 3165)

NRS 309.350 Whenwork may be performed without bid. On thepetition of a majority of the electors of the district, the board of directorsmay do any work mentioned in NRS 309.340on behalf of the district without calling for bids, and it may use theconstruction fund or general obligation bond proceeds therefor.

[31:24:1928; NCL 3485](NRS A 1964, 16)

NRS 309.360 Paymentof costs of acquisition from construction fund or proceeds of generalobligation bonds; rates, tolls and charges for operation and maintenance; levyand collection of ad valorem taxes.

1. The cost and expense of purchasing and acquiringproperty, and of constructing works to carry out the formulated plan or plans,or for the improvement or supplementing of existing works, except as otherwiseprovided herein, shall be paid out of the construction fund or generalobligation bond proceeds.

2. For the purpose of defraying the organization and currentexpense of the district and of the care, operation, maintenance, management,repair, and necessary current improvement or replacement of existing works andproperty, including salaries and wages of officers and employees and otherproper incidental expenditures, the board may fix rates, tolls and charges,including without limiting the foregoing, connection fees, use charges andannexation charges, and provide for the collection thereof by the districttreasurer as operation and maintenance, or some like designation, or may levyassessments or general ad valorem taxes therefor, or for a portion thereof,collecting the balance as tolls or charges as aforesaid.

3. In addition to the other means for providingrevenue for such districts, the board shall have power and authority to levyand collect general (ad valorem) taxes on and against all taxable real andpersonal property within the district, such levy and collection to be made bythe board in conjunction with the county and its officers as set forth in thischapter.

4. To levy and collect general taxes, the board shalldetermine, in each year, the amount of money necessary to be raised by generaltaxation, taking into consideration other sources of revenue of the district,and shall fix a rate of levy which, when levied upon every dollar of assessedvaluation of taxable property within the district, and together with otherrevenues, will raise the amount required by the district annually to supplyfunds for paying expenses of organization and the costs of acquiring, operatingand maintaining the works and equipment of the district, and promptly to pay infull, when due, all interest on and principal of the general obligation bondsissued pursuant to NRS 309.332 to 309.339, inclusive. In the event ofaccruing defaults or deficiencies, an additional levy may be made ashereinafter provided.

5. The board shall certify to the board of county commissioners,at the same time as fixed by law for certifying thereto general tax levies ofincorporated cities, the rate so fixed with directions that at the time and inthe manner required by law for levying general taxes for county purposes suchboard of county commissioners shall levy such general tax upon the assessedvaluation of all taxable property within the district, in addition to suchother general taxes as may be levied by such board of county commissioners atthe rate so fixed and determined.

6. The board, in certifying annual levies, shall takeinto account such maturing general obligation bonds for the ensuing year andinterest on such bonds, and deficiencies and defaults of prior years, and shallmake ample provision for the payment thereof.

7. In case the moneys produced from such levies,together with other revenues of the district, are not sufficient punctually topay the annual installments on such general obligation bonds, and interestthereon, and to pay defaults and deficiencies, the board shall make suchadditional levies of general taxes as may be necessary for such purposes, and,notwithstanding any limitations, such general taxes shall be made and continueto be levied until such general obligation bonds of the district shall be fullypaid.

8. The body having authority to levy general taxeswithin each county shall levy the general taxes provided in this chapter.

9. All officials charged with the duty of collectinggeneral taxes shall collect such general taxes at the time and in the same formand manner, and with like interest and penalties, as other general taxes arecollected and when collected shall pay the same to the district ordering itslevy and collection. The payment of such collections shall be made monthly tothe treasurer of the district and paid into the depository thereof to thecredit of the district.

10. All general taxes levied under this chapter,together with interest thereon and penalties for default in payment thereof,and all costs of collecting the same, shall constitute, until paid, a perpetuallien on and against the property taxed; and such lien shall be on a parity withthe tax lien of other general taxes.

11. If the general taxes levied are not paid asprovided in this chapter, the property subject to the tax lien shall be soldand the proceeds thereof shall be paid over to the district according to theprovisions of the laws applicable to general tax sales and redemptions.

12. Whenever any general obligation indebtedness hasbeen incurred by a district, it shall be lawful for the board to levy generaltaxes and collect revenue for the purpose of creating a reserve fund in suchamount as the board may determine, which may be used to meet the generalobligations of the district, for maintenance and operating charges anddepreciation, and provide extension of and betterments to the improvements ofthe district.

[32:24:1928; NCL 3486](NRS A 1964, 16)

NRS 309.370 Powerof board to construct works across watercourses, railways and highways. The board of directors shall have the power to constructthe works of the district across any stream of water, watercourse, street,avenue, highway, railway, canal, ditch or flume in such manner as to affordsecurity for life and property; but the board shall restore the same when socrossed or intersected to their former state as near as may be or in a mannernot unnecessarily impairing its usefulness. If a railroad company or those incontrol of the property, thing or franchise to be crossed cannot agree with theboard upon the amount to be paid, or upon the point or points or the manner ofcrossing or intersecting, the same shall be ascertained and determined as hereinprovided in respect to the taking of land.

[33:24:1928; NCL 3487]

NRS 309.380 Right-of-waygranted over state lands. The right-of-way ishereby given, dedicated and set apart, to locate, construct, operate andmaintain the works of the district over and through any of the lands which arenow or may be the property of the State.

[34:24:1928; NCL 3488]

NRS 309.383 Powersof district concerning location and construction of improvements subordinate topowers of Nevada Tahoe Regional Planning Agency. [Effective upon proclamationby Governor of withdrawal of California from Tahoe Regional Planning Compact orof his finding that the Tahoe Regional Planning Agency has become unable toperform its duties or exercise its powers.] Inthe region of this state for which there has been established by NRS 278.780 to 278.828, inclusive, a regional planningagency, the powers of any district organized or reorganized under this chapterwith respect to the location and construction of all improvements aresubordinate to the powers of such regional planning agency.

(Added to NRS by 1969, 51; A 1979, 1133, effectiveupon proclamation by governor of withdrawal of California from Tahoe RegionalPlanning Compact or of his finding that the Tahoe Regional Planning Agency hasbecome unable to perform its duties or exercise its powers)

NRS 309.385 Powersof district concerning location and construction of improvements subordinate topowers of regional planning agency. In any regionof this State for which there has been established by interstate compact a regionalplanning agency, the powers of any district organized or reorganized under thischapter with respect to the location and construction of all improvements aresubordinate to the powers of such regional planning agency.

(Added to NRS by 1968, 14)

NRS 309.390 Boardmay sell or lease improvements; ratification by electors.

1. Subject to the provisions of subsection 2, theboard of directors may sell, lease, contract to sell, or otherwise dispose ofthe improvements constructed pursuant to the provisions of this chapter.

2. Such a sale, lease or contract of sale, or othertransaction relating to the disposition or change of control of the property isnot effective until ratified and approved at a special election, districtelection or primary state election by two-thirds of the votes cast at theelection.

[35:24:1928; NCL 3489](NRS A 1993, 1061)

NRS 309.400 Eminentdomain powers of districts; power to purchase; payment of judgment awardswithin 6 months.

1. All improvement districts organized under the lawsof the State of Nevada shall have the right of eminent domain with the power byand through their boards of directors to cause to be condemned andappropriated, in the name of and for the use of the districts, all works, withtheir appurtenances, constructed for the improvement of any lands within thedistrict, and all lands required therefor, and all lands and rights-of-wayrequired for the works constructed, or to be constructed, or which may beacquired by the district, and all necessary appurtenances and other propertyand rights necessary for the construction, operation, maintenance, repair andimprovement of the works.

2. Such districts shall have the right by and throughtheir boards of directors to acquire by purchase or other legal means any orall of the property mentioned and referred to in this section.

3. In any action or proceedings for the condemnationof any such property wherein an improvement district is plaintiff, suchdistrict, within 6 months after final judgment, shall pay the amount awarded inthe judgment or the judgment will be annulled. Except as otherwise provided in thischapter, the provisions of NRS and the Nevada Rules of Civil Procedure andNevada Rules of Appellate Procedure relative to the right of eminent domain,civil actions, new trials, and appeals shall be applicable to and constitutethe rules of practice in condemnation proceedings by improvement districts.

[36:24:1928; NCL 3490]

NRS 309.410 Vestedinterests used in connection with mining and power development not affected. Vested interests in or to structures, works and propertyor water rights owned or used in connection with mining or power developmentshall never be affected by or taken under the provisions of this chapter,saving and excepting that rights-of-way may be acquired by the district over oracross such works or property.

[37:24:1928; NCL 3491]

REGULATION OF WATER AND SEWER SERVICES

NRS 309.415 Exerciseof powers primarily relating to fulfillment of water purposes or sewer purposesnot subject to regulation or supervision of Public Utilities Commission ofNevada.

1. In exercising powers primarily relating to thefulfillment of water purposes or sewer purposes, or both, districts heretoforeor hereafter organized under this chapter shall not be subject to regulation orsupervision in any way by the Public Utilities Commission of Nevada.

2. Nothing contained in subsection 1 shall be construedto limit:

(a) The power of the board of county commissioners or amember thereof granted by the provisions of NRS309.270; or

(b) The supremacy of the State Board of Health in healthmatters as declared in NRS 439.150.

(Added to NRS by 1964, 17; A 1997, 1987)

ANNEXATION OF TERRITORY

NRS 309.425 Territorywhich may be annexed to district. There may beannexed to a district any of the following territory which is in the samecounty as the district:

1. Any territory contiguous to the district.

2. Any territory any point of which touches any pointof the district.

3. Any territory separated from the district by aseparating barrier, which term includes a street, road, highway, railwayline, railway crossing, railway right-of-way, watercourse, lagoon or othernatural barrier.

4. Territory which is not contiguous to the district.

(Added to NRS by 1969, 793)

NRS 309.435 Procedure. Territory shall be annexed pursuant to NRS 309.445 to 309.475, inclusive.

(Added to NRS by 1969, 793)

NRS 309.445 Petitionfor annexation: Contents; signatures.

1. A petition signed by the owners of real property inthe territory proposed to be annexed, which real property represents at least75 percent of the total assessed valuation of the territory as shown by thelast equalized county assessment roll, shall be presented to the board.

2. The petition shall:

(a) Designate specifically the boundaries of theterritory and its assessed valuation as shown by the last equalized countyassessment roll;

(b) Show the amount of real property owned by each ofthe petitioners and its assessed valuation as shown by the last equalizedassessment roll;

(c) State that the territory is not in any other suchdistrict and ask that the territory be annexed to the district; and

(d) Be verified by the affidavit of one of thepetitioners.

(Added to NRS by 1969, 793)

NRS 309.455 Publicationof petition for annexation and notice of hearing.

1. The petition for annexation shall be published atleast 2 weeks preceding the hearing in a newspaper of general circulationpublished in the district, if there is one, and otherwise, in a newspaper ofgeneral circulation published in the county.

2. With the petition there shall be published a noticestating the time when the petition will be presented to the board and statingthat all interested persons may appear and be heard.

(Added to NRS by 1969, 793)

NRS 309.465 Hearing;modification of boundaries.

1. At the time designated in the notice, the boardshall conduct a hearing on the petition and any person interested shall havethe opportunity to be heard. The board may adjourn the hearing from time totime.

2. Upon the hearing of the petition the board shalldetermine whether or not it is for the best interests of the district and theterritory that the territory be annexed to the district, and the board maymodify the boundaries of the territory proposed to be annexed as set forth inthe petition. The board shall not, however, modify the boundaries of theterritory proposed to be annexed as set forth in the petition so as to excludeany land that would be benefited by annexation, nor include any land that wouldnot be benefited by annexation.

(Added to NRS by 1969, 794)

NRS 309.475 Resolution:Adoption; copies to be filed with county clerk and county recorder.

1. If the board upon final hearing determines that itis for the best interests of the district and of the territory proposed to beannexed that the territory be annexed, it shall adopt a resolution describingthe boundaries of the territory proposed to be annexed and altering theboundaries of the district by annexing to it the territory described in thepetition or as modified by the board.

2. Copies of the resolution, signed by the presidentand the secretary, shall be filed with the county clerk and the county recorderof the county within which the district is situated, and thereafter theterritory is a part of the district.

3. The entry of the resolution by the board ofdirectors is conclusive evidence of the fact and regularity of all priorproceedings of every kind required by law and of the fact stated in the entryrelating to the annexation.

(Added to NRS by 1969, 794)

PROCEEDINGS UNDER CONSOLIDATED LOCAL IMPROVEMENTS LAW

NRS 309.490 Authority. Any district organized pursuant to this chapter mayexercise the powers granted in the Consolidated Local Improvements Law.

(Added to NRS by 1971, 424; A 1985, 271)

MERGER, CONSOLIDATION AND DISSOLUTION OF DISTRICTS

NRS 309.500 Countyordinance; notice.

1. Whenever a majority of the members of the board ofcounty commissioners of any county deem it to be in the best interests of thecounty and of the district that any such district be merged, consolidated ordissolved, it shall so determine by ordinance, after there is first found,determined and recited in such ordinance that:

(a) All outstanding indebtedness and bonds of all kindsof the district have been paid or will be assumed by the resulting merged orconsolidated unit of government.

(b) The services of such district are no longer neededor can be more effectively performed by an existing unit of government.

2. The county clerk shall thereupon certify a copy ofthe ordinance to the board of directors of such district and shall give noticeby publication and mailing of:

(a) The adoption of such ordinance;

(b) The determination of the board of countycommissioners that the district should be dissolved, merged or consolidated;and

(c) The time and place for hearing on dissolution,merger or consolidation.

3. Notice by publication shall be given by publicationof such notice at least once a week for 3 consecutive weeks by three weeklyinsertions in at least one newspaper of general circulation in the district,the first publication to be at least 15 days prior to the date of the hearing.Notice by mail shall be given by a single mailing by first-class mail (or itsequivalent), postage prepaid, by deposit in the United States mails, at least15 days prior to the date of the hearing, such notice to be mailed to each lastknown owner of land within any district proposed to be dissolved or merged, andwithin each district proposed to be consolidated at the last known address ofsuch owner, such addresses and owners being those appearing on the realproperty assessment rolls for general (ad valorem) taxes of the county and fromsuch other sources as the secretary of the district deems reliable.

(Added to NRS by 1971, 424)

NRS 309.510 Protests;adoption of final ordinance.

1. Any taxpaying elector within the district may, onor before the date fixed, protest against the dissolution, merger orconsolidation of such district, in writing, which protest shall be filed withthe county clerk of such county.

2. If, at or before the time fixed by the ordinanceand notice, written protest is filed, signed by 51 percent or more of thetaxpaying electors within the district, the district shall not be dissolved,merged or consolidated. If any written protests are filed and the board of countycommissioners determines that the protests so filed represent less than 51percent of the taxpaying electors of the district, the board may, if it sodetermines, complete the dissolution, merger or consolidation by the adoptionof a final ordinance of dissolution, which ordinance shall contain a recital asto the percentage of protests. Such recital shall be binding and conclusive forall purposes. In the ordinance of dissolution the board of county commissionersshall fix the effective date of the dissolution, merger or consolidation, whichdate shall not be sooner than the effective date of such ordinance.

(Added to NRS by 1971, 425)

NRS 309.520 Hearing. At the place, date and hour specified for the hearing inthe notice or at any subsequent time to which the hearing may be adjourned, theboard of county commissioners shall:

1. Give full consideration to all protests which mayhave been filed;

2. Hear all persons desiring to be heard; and

3. Thereafter adopt either the final ordinance of dissolution,merger or consolidation or an ordinance determining that it shall not bedissolved, merged or consolidated.

(Added to NRS by 1971, 425)

NRS 309.530 Filingof copies of ordinance. Within 30 days afterthe effective date of any ordinance dissolving, merging or consolidating thedistrict, the county clerk shall file a copy of the ordinance in his office andshall cause to be filed an additional copy of the ordinance in the Office ofthe Secretary of State, which filings shall be without fee and be otherwise inthe same manner as articles of incorporation are required to be filed under chapter 78 of NRS.

(Added to NRS by 1971, 425)

NRS 309.540 Surrenderand transfer of property and money; collection and disposition of taxes andspecial assessments.

1. All property and all funds remaining in thetreasury of any district shall be:

(a) Surrendered and transferred to the county in whichthe district exists and shall become a part of the general fund of the county,if such district is dissolved;

(b) Transferred to the governmental unit which assumesits obligations and functions, if such district is merged; and from and afterthe effective date of the merger, all of the laws, rights, powers and dutiesapplicable to the lands and inhabitants of the governmental unit assuming suchobligations and functions shall apply with equal force and effect to the landsand inhabitants of the district so merged; or

(c) Transferred to the consolidated governmental unit,if such district is consolidated.

2. All outstanding and unpaid tax sales and levies andall special assessment liens of a dissolved district shall be valid and remaina lien against the property against which they are assessed or levied untilpaid, subject, however, to the limitations of liens provided by general law.Taxes and special assessments paid after dissolution shall be placed in the generalfund of the county in which the property was assessed.

3. The board of county commissioners shall have the samepower to enforce the collection of all outstanding tax sales of the district asthe district would have had if it had not been dissolved, merged orconsolidated and the same powers to enforce the collection of specialassessments.

4. If any area comprising the district or portionthereof is annexed to a city or town within 6 months from the effective date ofthe dissolution ordinance, a pro rata share of all such property and fundsshall be transferred to the municipality.

(Added to NRS by 1971, 425)

 

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