[Rev. 11/21/2013 10:49:17 AM--2013]

CHAPTER 309 - LOCAL IMPROVEMENT DISTRICTS

GENERAL PROVISIONS

NRS 309.010           Short title.

NRS 309.020           “Publication” defined.

ORGANIZATION OF DISTRICTS

NRS 309.025           Districts not to be organized after May 1, 1967.

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

NRS 309.040           Petition for organization of district: Contents; bond; notice.

NRS 309.050           Hearing on petition; contiguous lands may be included; order denying or granting petition; submission of question to qualified electors.

NRS 309.060           County commissioners to canvass votes; order declaring organization of district and election of directors.

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

BOARDS OF DIRECTORS AND OFFICERS

NRS 309.070           Regular elections: Office of director; notice.

NRS 309.080           Election unnecessary when no nominations made.

NRS 309.090           Voters’ affidavit.

NRS 309.100           Oaths and bonds of elected directors.

NRS 309.110           Persons entitled to vote at elections.

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

NRS 309.130           General powers of board of directors.

NRS 309.135           Determination by board that emergency exists to hold special election; action to challenge determination.

NRS 309.140           Compensation and expenses of directors and officers.

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

FINANCES AND BONDS

NRS 309.160           Power to incur debts and liabilities: Limitations and exceptions.

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

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

NRS 309.190           Apportionment of costs and assessments according to benefits.

NRS 309.200           Meeting to review apportionment of benefits: Notice and hearing; proceedings after objection to apportionment.

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

NRS 309.220           Examination of proceedings by district court; allowance and apportionment of costs; motions for new trial; appeal. [Effective through December 31, 2014, and after that date unless the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 309.220           Examination of proceedings by district court; allowance and apportionment of costs; motions for new trial; appeal. [Effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

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

NRS 309.240           Payment of bonds and interest.

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

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

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

ASSESSMENTS

NRS 309.280           Secretary to be district assessor; duties.

NRS 309.290           Board meeting to correct assessments; notice.

NRS 309.300           Annual levy; tax for replacement of deficits; county commissioners to act when board fails to levy assessment; duties of certain officers.

NRS 309.310           When assessments become liens; preferred liens.

NRS 309.320           Assessment books; entry of assessments on tax rolls; collection of assessments; duties of county officers.

NRS 309.330           Election to authorize special assessment: Notice; duties of board if assessment authorized; proposition for yearly tax levy.

FINANCING

NRS 309.331           District’s power to borrow money as general or special obligation of district.

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

NRS 309.333           Submission of proposition of issuing general obligation bonds to electors; contents of resolution.

NRS 309.334           Notice of election: Form; publication.

NRS 309.335           Canvass of election returns; declaration of results.

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

NRS 309.337           Applicability of Local Government Securities Law.

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

NRS 309.339           Contracts with United States and all private and public entities.

NRS 309.3395         Alternative authority for issuing general obligation bonds or securities payable from general ad valorem taxes.

CONSTRUCTION OF IMPROVEMENTS

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

NRS 309.350           When work may be performed without bid.

NRS 309.360           Payment of costs of acquisition from construction fund or proceeds of general obligation bonds; rates, tolls and charges for operation and maintenance; levy and collection of ad valorem taxes.

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

NRS 309.380           Right-of-way granted over state lands.

NRS 309.383           Powers of district concerning location and construction of improvements subordinate to powers of Nevada Tahoe Regional Planning Agency. [Effective: (1) upon the proclamation by the Governor of this State of the withdrawal by the State of California from the Tahoe Regional Planning Compact or of a finding by the Governor of this State that the Tahoe Regional Planning Agency has become unable to perform its duties or exercise its powers; or (2) October 1, 2015, unless: (a) on or before January 1, 2014, the Governor of this State issues a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; or (b) before October 1, 2015, the amendments to the Compact proposed by this State in 2011 are approved pursuant to Public Law 96-551, the State of California enacts amendments that are substantially identical to those amendments and the governing board of the Tahoe Regional Planning Agency adopts an update to the 1987 Regional Plan; or (3) October 1, 2017, if: (a) on or before January 1, 2014, the Governor of this State does not issue a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; and (b) the amendments to the Compact proposed by this State in 2011 are not approved pursuant to Public Law 96-551, the State of California has not enacted amendments that are substantially identical to those amendments and the governing board of the Tahoe Regional Planning Agency has not adopted an update to the 1987 Regional Plan by July 1, 2015, and the Governor of this State issues a proclamation before October 1, 2015, that those events are likely to take place in the reasonably foreseeable future but those events do not take place by September 30, 2017.]

NRS 309.385           Powers of district concerning location and construction of improvements subordinate to powers of regional planning agency. [Effective through September 30, 2015, and after that date if: (1) on or before January 1, 2014, the Governor of this State issues a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; or (2) by September 30, 2015, the amendments to the Tahoe Regional Planning Compact proposed by this State in 2011 are approved pursuant to Public Law 96-551, the State of California enacts amendments that are substantially identical to those amendments, and the governing board of the Tahoe Regional Planning Agency adopts an update to the 1987 Regional Plan; or effective through September 30, 2017, if: (1) on or before January 1, 2014, the Governor of this State does not issue a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; or (2) the amendments to the Tahoe Regional Planning Compact proposed by this State in 2011 are not approved pursuant to Public Law 96-551, the State of California has not enacted amendments that are substantially identical to those amendments, and the governing board of the Tahoe Regional Planning Agency has not adopted an update to the 1987 Regional Plan by July 1, 2015, and the Governor of this State issues a proclamation before October 1, 2015, that those events are likely to take place in the reasonably foreseeable future but those events do not take place by September 30, 2017.]

NRS 309.390           Board may sell or lease improvements; ratification by electors.

NRS 309.400           Eminent domain powers of districts; power to purchase; payment of judgment awards within 6 months.

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

REGULATION OF WATER AND SEWER SERVICES

NRS 309.415           Exercise of powers primarily relating to fulfillment of water purposes or sewer purposes not subject to regulation or supervision of Public Utilities Commission of Nevada.

ANNEXATION OF TERRITORY

NRS 309.425           Territory which may be annexed to district.

NRS 309.435           Procedure.

NRS 309.445           Petition for annexation: Contents; signatures.

NRS 309.455           Publication of 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           County ordinance; notice.

NRS 309.510           Protests; adoption of final ordinance.

NRS 309.520           Hearing.

NRS 309.530           Filing of copies of ordinance.

NRS 309.540           Surrender and transfer of property and money; collection and disposition of taxes and special assessments.

_________

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GENERAL PROVISIONS

      NRS 309.010  Short title.  This chapter may be referred to in any action, proceeding or legislative enactment as the Nevada Improvement District Act.

      [41:24:1928; NCL § 3495]

      NRS 309.020  “Publication” defined.  Whenever in this chapter any notice is required to be given by publication, such provision shall be satisfied by publishing the same in a weekly newspaper the same number of times consecutively as the number of weeks mentioned in the requirement.

      [40:24:1928; NCL § 3494]

ORGANIZATION OF DISTRICTS

      NRS 309.025  Districts not to be organized after May 1, 1967.  No district may be organized under the provisions of this chapter after May 1, 1967.

      (Added to NRS by 1967, 1717)

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

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

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

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

      2.  The equalized county assessment roll next preceding the presentation of a petition for the organization of a local improvement district is sufficient evidence of title for the purpose of this chapter, but other evidence may be received. The petitioners may determine in the petition whether the proposed district will be divided into three, five or seven divisions, and whether it will have three, five or seven directors, but if no number is named in the petition the board of county commissioners may determine whether the number will be three, five or seven.

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

      NRS 309.040  Petition for organization of district: Contents; bond; notice.

      1.  Whenever it is proposed to organize a local improvement district, a petition shall first be presented to the board of county commissioners of the county in which the lands or the greater portion thereof are situated, signed by the required number possessing the qualifications provided for in NRS 309.030, which petition shall set forth and particularly describe the proposed boundaries of such district and shall designate the name of the proposed district which may be in substance as follows: “................ County Electrical Improvement District No. .....,” and shall pray that the same may be organized under the provisions of this chapter.

      2.  The petitioners must accompany the petition with a good 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 not be effected.

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

      [2:24:1928; NCL § 3456]

      NRS 309.050  Hearing on petition; contiguous lands may be included; order denying or granting petition; submission of question to qualified electors.

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

      2.  Contiguous or neighboring lands that may be benefited by the proposed improvement, not included in the district as described in the petition, may at the hearing, upon application of the holder or 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 be benefited by the proposed improvement may, upon similar application, be excluded therefrom, except that the board of county commissioners shall not modify the boundaries described in the petition so as to change the object of the petition or so as to exempt from the operation of this chapter any land which is benefited by the proposed improvement.

      3.  In the hearing of any such petition the board of county commissioners shall disregard any informalities contained in the petition and if the board denies or dismisses the petition because the provisions of this chapter have not been complied with, which are the only reasons upon which it may refuse or dismiss the petition, it shall state its reasons 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 issue a writ of mandamus, upon proper application therefor, compelling the board of county commissioners to act in compliance with this chapter. The writ must be heard within 20 days after the date of issuance and that time must be excluded from the time given the board of county commissioners to act upon the petition.

      4.  Upon the completion of the hearing, the board of county commissioners shall forthwith make an order denying or granting the prayer of the petition. If the petition is granted, the board of county commissioners shall, in the order, define and establish the boundaries and designate 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 size and number of owners as may be practicable. Thereupon, the board of county commissioners shall, by further order entered upon its record, submit to the qualified electors of the proposed district at the next primary or general election the question of whether the district shall be organized pursuant to the provisions of this chapter, and by that order shall submit the names of one or more persons from each of the divisions of the district to be voted for as directors of the district. One director must be elected from each division by the qualified electors of the district and must be a qualified elector of the district and holder of title or evidence of title, as prescribed in NRS 309.030, to land within the division from which the director is elected. Each division constitutes an election precinct for the purposes of this chapter, except that after the organization of the district the directors may divide a division into two or more precincts and fix the polling places therein.

      5.  The board of county commissioners shall give notice of the election and publish the notice for 2 weeks before the election in a newspaper within the county where the petition is filed. The notice must contain the words “Local Improvement District—Yes,” or “Local Improvement District—No,” or words equivalent thereto, and the names of persons to be voted for as directors.

      6.  The number of directors and the number of divisions of any district organized pursuant to the laws of this state must not be altered or changed except by a petition of a majority of the qualified electors of the district and a majority of the directors. The record of the board of county commissioners of the proceedings had and taken by it pursuant to the provisions of this chapter is, in the absence of fraud, conclusive evidence of the matters and things therein recited.

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

      NRS 309.060  County commissioners to canvass votes; order declaring organization of district and election of directors.  The board of county commissioners shall meet on or before the sixth working day succeeding the election provided for in NRS 309.050 and proceed to canvass the votes and, if upon the canvass it appears that a majority of votes cast were for “Local Improvement District—Yes,” the board, by an order entered upon its minutes, shall declare the territory organized as an improvement district under the name and style theretofore designated, and declare the persons receiving respectively the highest number of votes for directors to be elected, and cause a copy of the order and a plat of the district, each certified by the clerk of the board of county commissioners, to be recorded immediately in the office of the county recorder of each county in which any portion of the district is situated, and certified copies thereof must also be recorded with the county clerks of those counties. Thereafter the organization of the district is complete.

      [4:24:1928; NCL § 3458]—(NRS A 1993, 1054; 2001, 1761; 2007, 623)

      NRS 309.065  Extension of additional purposes to districts created pursuant to prior law; procedure; change of name of district.  Any district organized or purportedly organized pursuant to chapter 24, Statutes of Nevada 1928, as amended, now cited as chapter 309 of NRS, has all of the powers granted by chapter 309 of NRS, notwithstanding that the district was purportedly organized for less than all of the purposes specified in that act, as so amended; but before a district originally organized for less than all of the purposes specified in NRS 309.030 may be deemed a district organized for any additional purpose or purposes thereunder, there must be filed with the secretary of the board of directors of the district a petition signed by all of the fee owners of property in the district specifically requesting the extension, whereupon a resolution must be adopted by the board of directors accepting the petition, declaring the extension of purposes and at the board’s discretion changing the name of the district.

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

BOARDS OF DIRECTORS AND OFFICERS

      NRS 309.070  Regular elections: Office of director; notice.

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

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

      3.  The directors elected at the organization election must be selected by lot so that one, two or three directors, according to whether there are in all three, five or seven on the board, hold office until their 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 successors are elected at the second regular election after organization and qualify, and at the regular election biennially thereafter directors shall be elected, to replace the directors whose terms expire, for terms of 4 years, or until their successors are elected and qualify. Directors so elected must have the qualifications prescribed in this chapter for directors elected at the time of organization.

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

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

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

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

      NRS 309.090  Voters’ affidavit.  The board of directors may direct that no person shall be entitled to vote at a district election unless such person executes an affidavit affirming that he or she has the necessary qualifications to vote at such election.

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

      NRS 309.100  Oaths and bonds of elected directors.  Within 10 days after receiving the certificate of his or her election, each director shall take and subscribe to an official oath and file the same with the secretary of the board of directors. Each member of the board of directors shall execute an official bond in the sum of $2,000, which shall be approved by the judge of the district court in and for the county where such organization is effected. Such bonds shall be recorded in the office of the county recorder and filed with the secretary of the board.

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

      NRS 309.110  Persons entitled to vote at elections.

      1.  Any person who is qualified to vote at general elections in this state and who is a resident of the district or who is a bona fide holder of title or evidence of title, as defined in NRS 309.030, to land situated in the district shall be entitled to one vote at any election held under the provisions of this chapter, and shall be held to be referred to whenever the words “elector” or “electors” are used herein.

      2.  Any elector residing outside of the district holding land in the district and qualified to vote at district elections shall be considered as a resident of that division and precinct of the district in which the major portion of the elector’s lands are located, for the purpose of determining his or her place of voting and qualifications for holding office.

      3.  Any elector residing within the district boundaries shall be deemed a resident of the division in which the elector actually resides for the purpose of determining his or her qualifications for voting and holding office.

      4.  A guardian, executor or administrator shall be considered as the holder of title or evidence of title, as prescribed in NRS 309.030, to the land in the estate for which he or she is such guardian, executor or administrator, and shall have the right to sign petitions, vote and do all things that any elector may or can do under this chapter.

      5.  Corporations holding land in the district shall be considered as persons entitled to exercise all the rights of natural persons, and the president of the corporation, or other person duly authorized by the president or vice president, in writing, may sign any petition authorized by this 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 of three, five or seven directors as aforesaid, a president and a vice president elected from their number, a secretary and a treasurer. The board may also appoint an assistant secretary who shall exercise such powers and perform such duties of the secretary as may be designated by the board of directors, except that such assistant secretary shall not be invested with authority to sign on behalf of the secretary any bonds of the district. The secretary and treasurer shall be appointed by the board of directors and may or may not be members of the board. Such officers shall serve at the will of the board. One person may be appointed to serve as secretary and treasurer.

      2.  The directors immediately upon their election and qualification shall meet and organize. The board of directors shall designate some place within the county where the organization of the district was effected as the office of the board, and the board shall hold a regular monthly meeting in its office on such day of the month as that fixed upon by resolution duly entered upon the minutes, and when the time for such a monthly meeting has been fixed, it cannot again be changed for 12 months, and it can only be changed by resolution passed at least 2 months prior to the time such change will take effect and upon publication in a newspaper of general circulation in the district for at least 2 weeks prior to such change. Should the regular meeting day fall upon a nonjudicial day, such meeting must be held on the first judicial day thereafter.

      3.  The board of directors shall hold such special meetings as shall be required for the purpose of transaction of business, but all special meetings must be called by the president or a majority of the board. 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’ notice of such special meeting. The order must specify the business to be transacted at such special meeting, and none other than that specified shall be transacted.

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

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

      6.  At the regular monthly meeting in January next following their elections, the board of directors shall meet and organize and elect a president and vice president and appoint a secretary and treasurer. The appointees aforesaid shall file bonds, which must be approved by the board, for the faithful performance of their duties.

      7.  Any vacancies in the offices of directors must be filled from the division in which the vacancy occurs by the remaining members of the board. If the board fails, neglects or refuses to fill any vacancy within 30 days after the vacancy occurs, the board of county commissioners shall fill that vacancy. A director appointed to fill a vacancy, as above provided, shall hold office until the next biennial election and until his or her successor is elected and qualified.

      [9:24:1928; NCL § 3463]—(NRS A 1971, 427; 2001, 1127; 2013, 470)

      NRS 309.130  General powers of board of directors.

      1.  The board of directors may:

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

      (b) Make and execute all necessary contracts.

      (c) Employ and appoint such agents, officers and employees, delegates to conventions, or other representatives in the interest of the district as may be required and prescribe their duties and remunerations.

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

      2.  The board and its agents and employees may enter upon any land to make surveys and may locate the necessary works on any lands which 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 and supply, operation, maintenance, repair and improvement of the works of the district, including canals and works constructed and being constructed by private owners, lands for reservoirs for the storage of water, and all other works and appurtenances, within or without the State of Nevada. In case of purchase of property the bonds of the district hereinafter provided for may be used in payment of not less than 90 percent of their par value and accrued interest.

      (b) Acquire or contract for the delivery of electric power and electric power or transmission lines, except that the board shall not acquire or contract for the construction or acquisition of electric power or transmission lines at a cost exceeding the sum of $15,000 without first receiving the approval of the voters at a special election, district election or primary state election as provided in this chapter.

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

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

      6.  The board of directors may change the boundaries of one or more divisions of the district to equalize more nearly the number of electors in the respective divisions, whenever in the opinion of the board, it is advisable to so do, except that no new lands may be included within the district boundaries, and lands within the district boundaries and lands within the district must not be excluded by such a change of boundaries, except as otherwise provided in this chapter. The change of division boundaries is effective when a certified copy of a resolution making that change, attached to a copy of a map or plat of the district delineating the new division boundary lines, both being certified as correct by the secretary of the district, is filed in the office of the county recorder of the county in which the division whose boundaries have been so changed is situate.

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

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

      NRS 309.135  Determination by board that emergency exists to hold special election; action to challenge determination.

      1.  For the purposes of NRS 309.130, 309.170, 309.180, 309.230, 309.330, 309.333 and 309.390, a special election may be held 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 conclusive unless it is shown that the board acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the board must be commenced within 15 days after the board’s determination is final.

      3.  As used in this section, “emergency” means any unexpected occurrence or combination of occurrences which requires immediate action by the board to prevent or mitigate a substantial financial loss to the district or to enable the board to provide an essential service to the residents of the district.

      (Added to NRS by 1993, 1052)

      NRS 309.140  Compensation and expenses of directors and officers.

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

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

      [12:24:1928; NCL § 3466]

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

      1.  All directors and other officers named in this chapter are prohibited from being directly or indirectly interested in any contract awarded by the board or in the profits to be derived from the contract.

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

      (Added to NRS by 1977, 1111)

FINANCES AND BONDS

      NRS 309.160  Power to 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 incur an indebtedness not exceeding in the aggregate the sum of $5,000, nor in any event to exceed $1 per acre, and may cause warrants of the district to issue therefor, bearing interest at a rate or rates which do not exceed by more than 3 percent the Index of Twenty Bonds which was most recently published before the bids are received or a negotiated offer is accepted, and the board may levy an assessment of not more than $1 per acre on all lands in the district for the payment of such expenses. Thereafter, the board may levy an assessment, annually, in the absence of assessments therefor under any of the other provisions of this chapter, of not more than 20 cents per acre on all lands in the district for the payment of the ordinary and current expenses of the district, including the salaries of officers and other incidental expenses. Such assessments must be collected as provided in this chapter for the collection 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  Formulation of general plan of operations; election to authorize expense.

      1.  As soon as practicable after the organization of a district, the board of directors shall, by a resolution entered on its records, formulate a general plan of its proposed operations in which it shall state what constructed works or other property it proposes to purchase and the cost of purchasing the property and what construction work it proposes to do, and how it proposes to raise the money for carrying out the general plan. The board shall cause such surveys and examinations to be made as will furnish a proper basis for an estimate of the cost of carrying out the construction work. All such surveys, examinations, maps, plans and estimates must be made under the direction of, and certified by, a competent engineer. Upon receiving the report of the engineer, the board shall proceed to determine the amount of money necessary to be raised for the purchase of property and the construction of works. The board shall, at a special election or the next district election or primary state election, submit to the electors of the district possessing the qualifications prescribed by this chapter the question of whether the expense shall be authorized and whether by bond issue or otherwise.

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

      3.  The election must be held and the result thereof determined and declared in all respects as nearly as practicable in conformity with the provisions of this chapter governing the election of officers, and no informalities in conducting the election will invalidate the election if it was otherwise fairly conducted.

      4.  At the election the ballot must contain the words “................ (Question) Yes,” or “................ (Question) No,” or words 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 is authorized, shall cause bonds in the amount authorized to be issued. If more than one-third of the votes cast at any bond election are “No,” the result of the election must be so declared and entered of record. Thereafter, whenever the board in its judgment deems it in the best interest of the district that the 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, and may thereupon submit that question to the electors in the same manner and with like effect as the previous election, but no question may be resubmitted to the electors 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 bonds insufficient; prior liens.

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

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

      3.  The lien for taxes for the payment of interest and principal of any bond series is a prior lien to that of any subsequent bond series. The time for the issuance and maturity of the bonds and the manner of their payment may be otherwise determined and directed if submitted to a vote by 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  Apportionment of costs and assessments according to benefits.

      1.  Whenever the electors shall have authorized an issue of bonds, as hereinbefore provided, the board of directors shall examine the land in the district, and shall determine the benefits which will accrue to each tract or subdivision from the construction or purchase of the works proposed for the district; and the cost of such works shall be apportioned or distributed over such tracts or subdivisions of land in proportion to such benefits.

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

      3.  Whenever thereafter an assessment is made, either in lieu of bonds, or an annual assessment for raising the interest on bonds, or any portion of the principal, or the expenses of maintaining the property of the district, or any special assessment voted by the electors, it shall be spread 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 of bonds or other obligations authorized at the election last above mentioned.

      [17:24:1928; NCL § 3471]

      NRS 309.200  Meeting to review apportionment of benefits: Notice and hearing; proceedings after objection to apportionment.

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

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

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

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

      [18:24:1928; NCL § 3472]

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

      1.  The board of directors of the district shall file with the clerk of the district court in and for the county in which its office is situated, a petition praying in effect that the proceedings aforesaid be examined, approved and confirmed by the court. The petition shall state generally that the improvement district was duly organized and the first board of directors elected, that due and legal proceedings were taken to issue bonds, stating the amount thereof, and that an apportionment of benefits was made by the board and a list thereof duly filed according to law. A list of the apportionment shall 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 filed after the organization of the district is complete, or after the authorization of any issue of bonds, or after any other undertaking of the district.

      2.  The court or judge shall fix the time and place for the hearing of any such petition, and the clerk shall publish a notice thereof for 2 consecutive weeks in a newspaper published in the county. Any person interested 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 the petition not controverted by answer shall be taken as true. A failure to answer the petition shall be deemed to be an admission of the material allegations thereof.

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

      [19:24:1928; NCL § 3473]

      NRS 309.220  Examination of proceedings by district court; allowance and apportionment of costs; motions for new trial; appeal. [Effective through December 31, 2014, and after that date unless the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

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

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

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

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

      5.  Any person aggrieved at any decree of confirmation entered by the district court may move for a new trial as provided by the Nevada Rules of Civil Procedure and may, within 30 days after the entry of the decree of confirmation, appeal to the Supreme Court, and all proceedings in the nature 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 309.220  Examination of proceedings by district court; allowance and apportionment of costs; motions for new trial; appeal. [Effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

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

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

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

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

      5.  Any person aggrieved at any decree of confirmation entered by the district court may move for a new trial as provided by the Nevada Rules of Civil Procedure and may, within 30 days after the entry of the decree of confirmation, appeal to the appellate court of competent jurisdiction pursuant to the rules fixed by the Supreme Court pursuant to Section 4 of Article 6 of the Nevada Constitution, and all proceedings in the nature 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; 2013, 1779, effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 309.230  Sale of 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 such quantities as may be necessary and most advantageous to raise money for the construction of works and the acquisition of property and rights and to carry out the objects and purposes of this chapter.

      2.  Before making any sale the board shall by resolution 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 disposed of without advertising. If the bonds cannot be sold at par with accrued interest, notice must be published for 3 weeks in a newspaper in the county in which the office of the district is situated, and in such other newspaper in or outside of the State as the board may deem expedient, that sealed proposals will be received at its office on or before a day and hour set in the notice for the purchase of the bonds.

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

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

      5.  If for any reason the bonds of a district cannot be sold, or, if at any time it shall be deemed in the best interests of the district 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 the amount of the bonds cancelled. The revenue derived from the assessments must be employed 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 contemplated by bonds which have been authorized, until bonds to the amount of the assessments have been cancelled. Assessments made in lieu of bonds cancelled must be collected in the same manner and have the same effect as other assessments levied pursuant to the provisions of this chapter, except that such an assessment must not during any 1 year exceed 10 percent of the total bond issue authorized by the district, unless a greater assessment is authorized by a majority vote of the qualified electors of the district voting at a special election called for that purpose or district election or primary state election.

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

      NRS 309.240  Payment of bonds and interest.  Bonds and the interest thereon shall be paid by revenue derived from the annual assessment upon the lands in the district; and all the land in the district shall be and remain liable to be assessed for such payment in accord with the apportionment of benefits as provided in this chapter.

      [22:24:1928; NCL § 3476]

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

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

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

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

      (c) General fund. The general fund may be divided into general and operation and maintenance, as the board may direct. All other money, including that realized from assessments, or, as the case may be, from tolls and charges levied or imposed for defraying the organization and current expense of the district, and expenses and cost of the care, operation, maintenance, management, repair and necessary current improvement or replacement of existing works and property, including salaries and wages of officers and employees and other proper incidental expenditures, must be deposited and kept in the general fund or operation and maintenance fund as the board of directors may designate.

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

      3.  The treasurer of the district shall receive and receipt for and collect the money accruing to the several funds named in this section and place the money to the credit of the district in the appropriate fund. The treasurer is responsible upon the treasurer’s official bond for the safekeeping and disbursement of the money in the funds. Interest coupons must be paid by the treasurer as provided in this chapter. The board may establish rules and regulations and prescribe the conditions under which the treasurer may make disbursements from the general fund, but no other payments from any of the funds named in this section may be made by the treasurer except upon vouchers signed by the president and secretary, authorized by order of the board. The county treasurer or treasurers who are required by this chapter to collect assessments levied by the district may turn over to the treasurer of the district all money so collected and take his or her receipt therefor. The district treasurer shall report to the board in writing on the first Monday in each month the amount of money in the several funds and the amounts received and paid out in the preceding month, and the treasurer shall make such other report and accounting as the board may require. Such reports must be verified and filed with the secretary of the board.

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

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

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

      2.  Whenever, after 10 years from the issuance of bonds, the fund shall amount to the sum of $10,000, the board of directors may direct the treasurer to buy such an amount of the bonds not due as the money in the 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 published in the county in which the office of the district is located, and in such other newspapers as the board may deem advisable, for sealed proposals for the redemption of such bonds. Such proposals shall be opened by the board in open meeting at a time to be named in the notice, and the lowest bid or bids shall be redeemed at a rate above par. In case two or more bids are equal, the lowest numbered bond shall have the preference, and if any of the bonds are not so redeemed, that amount of the redemption money shall be invested by the treasurer under the direction of the board in bills, notes, certificates of indebtedness, bonds or other similar securities which are the direct obligations of the United States or which are unconditionally guaranteed as to payment, both of principal and of interest, by the United States, or in the bonds or warrants of the State or in municipal or school bonds, and such securities and the proceeds therefrom shall belong to the debt service fund.

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

      NRS 309.270  County commissioners to have access to books, records and vouchers of district.  The board of directors of each improvement district or the secretary thereof shall at any time allow any member of the board of county commissioners, when acting under the order of such board, to have access to all books, records and vouchers of the district which are in the possession or control of the board of directors or the secretary.

      [39:24:1928; NCL § 3493]

ASSESSMENTS

      NRS 309.280  Secretary to be district assessor; duties.  The secretary of the board of directors shall be the assessor of the district, and on or before January 1 of each year shall prepare an assessment book containing a full and accurate list and description of all the land of the district, and a list of the persons who own, claim or have possession or control thereof during the year, giving the number of acres listed to each person. If the name of the person owning, claiming, possessing or controlling any tract of land is not known, it shall be listed to “unknown owner.”

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

      NRS 309.290  Board meeting to correct assessments; notice.  The board shall meet at its regular monthly meeting in February of each year to correct assessments and may at such meeting correct assessments so as to conform with the benefits apportioned as herein provided for to pay obligations incurred or make up deficiencies arising from any source, and also to apportion and distribute benefits and assessments by reason of additional land in the district becoming subject thereto, and the secretary shall publish notice of such meeting for 2 weeks in a newspaper published in the county in which the district was organized. In the meantime the assessment book or books shall remain in the office of the secretary for the inspection of all parties interested. The board of directors, which is hereby constituted a board of correction for the purpose, shall meet and continue from day to day as long as may be necessary, not to exceed 5 days, exclusive of holidays, and may make such changes in the assessment book or books as may be necessary to have it conform to the facts. Within 10 days after the close of the season the secretary of the board shall have the corrected assessment book or books completed.

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

      NRS 309.300  Annual levy; tax for replacement of deficits; county commissioners to act when board fails to levy assessment; duties of certain officers.

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

      2.  In case of failure or refusal of the board of directors to levy an assessment as in this section provided, then, in the event such assessment has not otherwise been levied, the board of county commissioners of the county in which the office of the district is located shall levy such an assessment at its next regular meeting, or at a special meeting called for that purpose. The district attorney of the county in which the office of any improvement district is located, at the time an assessment should be made, shall ascertain the fact in respect to the assessment, and, if the assessment has not been made by the board of directors as required, shall immediately notify the board of county commissioners and the Attorney General in respect to such failure. The district attorney and the Attorney General shall aid in obtaining the earliest possible assessment following such failure or refusal of the district board to act. Where the last preceding assessment made will raise a sufficient revenue for the purposes of this section, in the event no other assessment is made, that assessment shall be deemed to have been levied for succeeding years, so long as it will produce the revenue required, and the taxes must be collected in the same manner, and all officers shall perform the same duties in respect thereto, as though that assessment had been made for the particular year by the board of directors of the district. Where the assessment which should have been levied can be determined by a mere mathematical computation based on the relation between the amount to be raised for interest or interest and the redemption of bonds for any particular year and the apportionment of benefits in the district, the assessment shall be deemed to have been made, and the taxes based thereon must be collected the same as though the assessment had been regularly levied by the board of directors of the district.

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

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

      [28:24:1928; NCL § 3482]

      NRS 309.320  Assessment books; entry of assessments on tax rolls; collection of assessments; duties of county officers.

      1.  An assessment book shall be made up for the lands in each county in which the district is situated and the secretary of the board of directors shall forthwith certify the same not later than April 15 of each year to the county auditor, or county auditors, as the case may be, who shall enter such assessments in the tax rolls of such county or counties. The assessments when levied and enrolled shall become due and delinquent at the same time and be subject to the same penalties and shall be collected by the same officers and in the same manner as state and county taxes. The county auditor, district attorney, clerk and treasurer shall do and perform all acts necessary to accomplish the collection of the same with penalties and the sale for delinquency and redemption of the lands involved. The secretary of the board of directors, at the time of delivering the assessment roll of the district to each county auditor, shall attach thereto in some suitable form a recapitulation list showing the name or names of each person, corporation or association listed in the assessment roll and the amount of money assessed and to be collected by the county treasurer or tax collector, which recapitulation list shall be delivered by the county auditor to the county treasurer, together with the assessment roll. The county treasurer shall insert after each name, in a proper column provided for that purpose, the amount paid by each person, corporation or association appearing on the assessment roll, or by stamping the word “Paid” after each sum if the assessment is paid in full. The recapitulation list shall be redelivered by the county treasurer to the district treasurer, together with the full amount of moneys collected, not later than 30 days after the delinquent due date to the county recorder of such moneys. The county treasurer shall also include in a report to the district treasurer the amount of any delinquent taxes collected, including the names of the persons paying the same and the years for which paid.

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

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

      NRS 309.330  Election to authorize special assessment: Notice; duties of board if assessment authorized; proposition for yearly tax levy.

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

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

      3.  At the election the ballots must contain the words “Assessment—Yes,” or “Assessment—No.” If two-thirds or more of the votes cast are “Assessment—Yes,” the board shall immediately proceed to apportion the benefits, if that apportionment is to be made, and to levy an assessment sufficient to raise the amount voted. The assessment so levied must be entered in the assessment book or books by the secretary of the board and collected in the same manner as other assessments provided for in this chapter and when received by the treasurer of the district must be deposited and kept in the construction fund.

      4.  At the election there may be submitted the proposition of authorizing the board of directors to levy each year for a stated number of years assessments not exceeding a stated amount per acre to provide a fund from which repairs may be made and replacement and extensions of existing works may be constructed and paid for as the necessity for repairs and construction arise. In such case if a general description of the proposed undertaking is provided, no plans and specifications are required to be provided in advance. If the proposition is approved by two-thirds of the electors, the board may levy that assessment and it must be collected as are other assessments under this chapter. Money realized from those assessments must be deposited and kept in the general fund and disbursed by the treasurer in accordance with the direction of the board or rules and regulations established by it.

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

FINANCING

      NRS 309.331  District’s power to borrow money as general or special obligation of district.

      1.  Any district heretofore or hereafter organized pursuant to the provisions of this chapter has the power to borrow money either as a general obligation of the district or as a special obligation of the district, to evidence the same and to apply the proceeds thereof as hereinafter provided in NRS 309.332 to 309.339, inclusive. NRS 309.332 to 309.339, inclusive, without reference to other parts of this chapter, except as otherwise expressly provided in NRS 309.332 to 309.339, inclusive, constitute full authority for the exercise of the powers therein granted and shall be deemed to constitute a mode of financing and making improvements additional to and separate from all other methods and procedures. Without limiting the generality of the foregoing, such financing must take place without adherence to the following provisions: NRS 309.050 to 309.110, inclusive, subsection 3 of NRS 309.130 and NRS 309.170 to 309.330, inclusive.

      2.  The provisions of this section do not prohibit the board of a district organized pursuant to the provisions of this chapter from exercising the option to issue general obligation bonds or other general obligation securities in accordance with NRS 350.020 to 350.070, inclusive, as described in NRS 309.3395.

      (Added to NRS by 1964, 13; A 1971, 430; 2007, 2884)

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

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

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

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

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

      (d) Revenue bonds and other securities constituting special obligations and payable from net revenues, but excluding the proceeds of any general (ad valorem) property taxes or other special assessments, which payment 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 facsimile signature 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 by the board. If the board so determines, the bonds may be redeemable before maturity upon payment of a premium not exceeding 9 percent of the principal thereof.

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

      NRS 309.333  Submission of proposition of issuing general obligation bonds to electors; contents of resolution.  Except as otherwise provided in NRS 309.3395:

      1.  Whenever any board determines, by resolution, that the interest of the district and the public interest or necessity demand the acquisition, construction, installation or completion of any works or other improvements 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 to the electors of the district at an election held for that purpose or at the next district election or primary state election.

      2.  As used in this section, “elector” means any person entitled to vote as described in NRS 309.110 and includes a person who is obligated to pay general taxes under a contract to purchase real property within the district. Registration pursuant to the general election statutes or any other statutes is not required. Residence in the county is not required. The election officials may in their discretion require the execution of voter affidavits in determining qualifications to vote at such bond elections.

      3.  Any such election may be held separately, or may be consolidated or held concurrently with any other election authorized by this chapter.

      4.  There must be no absentee voting at any such election.

      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 indebtedness is proposed to be incurred;

      (c) The estimated cost of the works or improvements, including interest on the general obligation bonds for a period not exceeding 12 months after their date and including the total of all estimated expenses incidental to their issuance;

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

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

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

      (Added to NRS by 1964, 13; A 1971, 431; 1993, 1059; 2007, 2884)

      NRS 309.334  Notice of election: Form; publication.  Except as otherwise provided in NRS 309.3395, the board shall prescribe the form of the notice of election, and direct the publication of the same for 3 weeks, the first of the three publications of which must be not less than 20 days before the election.

      (Added to NRS by 1964, 14; A 2007, 2885)

      NRS 309.335  Canvass of election returns; declaration of results.  Except as otherwise provided in NRS 309.3395, at any regular or special meeting of the board held within 6 working days following the date of such election, the returns thereof must be canvassed and the results thereof declared.

      (Added to NRS by 1964, 14; A 2007, 623, 2885)

      NRS 309.336  Authorization for issuance and sale of general obligation bonds after election.  Except as otherwise provided in NRS 309.3395:

      1.  If it appears from the returns that a majority of the electors of the district who have voted on any proposition submitted pursuant to the provisions of NRS 309.332 to 309.339, inclusive, at the election voted in favor of the proposition, the district may issue and sell general obligation bonds of the district for the purpose or purposes and object or objects provided for in the proposition submitted and in the resolution therefor, and in the amount so provided and at a rate of interest not exceeding the rate of interest recited in the resolution.

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

      (Added to NRS by 1964, 14; A 1971, 432; 1993, 1060; 2007, 2885)

      NRS 309.337  Applicability of Local Government Securities Law.  The provisions of the Local Government Securities Law apply to any securities authorized to be issued under NRS 309.332 to 309.339, inclusive, and in the event of conflict, the provisions of the Local Government Securities Law control.

      (Added to NRS by 1964, 15; A 1969, 1633; 1971, 432; 1979, 1237; 1985, 271; 2007, 2885)

      NRS 309.338  General obligation bonds payable from ad valorem taxes; additional security.  The general obligation bonds authorized to be issued pursuant to the provisions of this chapter shall be payable from general, ad valorem taxes levied upon all taxable real and personal property in the district, without limitation as to rate or amount, subject to constitutional limitations, and such bonds may in the board’s discretion be additionally secured by a pledge of all or a part of the revenues derived from the operation of facilities of the district, including without limiting the generality of the foregoing, connection fees, use charges and annexation charges.

      (Added to NRS by 1964, 15)

      NRS 309.339  Contracts with United States and all private and public entities.  The board shall have the power in its discretion to enter into contracts and agreements affecting the affairs of the district, with all persons, corporations and private and public entities within and without the State of Nevada, including but not limited to contracts with the United States of America and any of its agencies or instrumentalities and contracts with any municipality or district within and without the State, including but not limited to contracts or agreements for the operation of a common, separately or jointly owned project.

      (Added to NRS by 1964, 15)

      NRS 309.3395  Alternative authority for issuing general obligation bonds or securities payable from general ad valorem taxes.

      1.  If the board of a district organized pursuant to the provisions of this chapter proposes to issue general obligation bonds or other general obligation securities that are payable from general ad valorem taxes, the board may do so, at its option, pursuant to:

      (a) NRS 309.332 to 309.339, inclusive; or

      (b) NRS 350.020 to 350.070, inclusive.

      2.  If the board of a district organized pursuant to the provisions of this chapter elects to exercise the option described in paragraph (b) of subsection 1:

      (a) The general obligation bonds or other general obligation securities must be secured additionally by a pledge of and lien on net revenues;

      (b) The general obligation bonds or other general obligation securities must be issued in compliance with NRS 350.020 to 350.070, inclusive; and

      (c) The provisions of NRS 309.333 to 309.336, inclusive, do not apply to the issuance or authorization of those general obligation bonds or other general obligation securities.

      (Added to NRS by 2007, 2884)

CONSTRUCTION OF IMPROVEMENTS

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

      1.  After adopting a plan for such works as are proposed, or in conjunction with the issuance of general obligation bonds (but either before or after such issuance), the board of directors shall cause notice to be given by the secretary by publication thereof for not less than 2 weeks in a newspaper published in the county in which the district was organized, and in such other publications or newspapers as it may deem advisable, calling for bids for the construction of such works or any portion thereof. If less than the whole work is advertised, then the portions so advertised must be particularly described in such notice. The notice must set forth 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 the proposed works, and that a contract therefor will be let to the lowest responsible bidder, subject to the right of the board to reject any and all bids, stating the time and place for opening the bids.

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

      3.  In case of necessity, the board of directors, by unanimous vote of those present at any regular or special meeting, may contract for the construction or repair of any part of the system of works, and may in the ordinary course of business purchase any necessary machinery or materials in such amount in one transaction as will not exceed an amount equal to 5 cents for 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 work exceeding $35,000, any person to whom such a contract may be awarded shall furnish to the district a performance bond and a payment bond as provided in NRS 339.025. The work must be done under the direction and to the satisfaction of the engineer employed by the district and approved by the board.

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

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

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

      NRS 309.360  Payment of costs of acquisition from construction fund or proceeds of general obligation bonds; rates, tolls and charges for operation and maintenance; levy and collection of ad valorem taxes.

      1.  The cost and expense of purchasing and acquiring property, and of constructing works to carry out the formulated plan or plans, or for the improvement or supplementing of existing works, except as otherwise provided herein, shall be paid out of the construction fund or general obligation bond proceeds.

      2.  For the purpose of defraying the organization and current expense of the district and of the care, operation, maintenance, management, repair, and necessary current improvement or replacement of existing works and property, including salaries and wages of officers and employees and other proper incidental expenditures, the board may fix rates, tolls and charges, including without limiting the foregoing, connection fees, use charges and annexation charges, and provide for the collection thereof by the district treasurer as operation and maintenance, or some like designation, or may levy assessments 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 providing revenue for such districts, the board shall have power and authority to levy and collect general (ad valorem) taxes on and against all taxable real and personal property within the district, such levy and collection to be made by the board in conjunction with the county and its officers as set forth in this chapter.

      4.  To levy and collect general taxes, the board shall determine, in each year, the amount of money necessary to be raised by general taxation, taking into consideration other sources of revenue of the district, and shall fix a rate of levy which, when levied upon every dollar of assessed valuation of taxable property within the district, and together with other revenues, will raise the amount required by the district annually to supply funds for paying expenses of organization and the costs of acquiring, operating and maintaining the works and equipment of the district, and promptly to pay in full, when due, all interest on and principal of the general obligation bonds issued pursuant to NRS 309.332 to 309.339, inclusive, or NRS 309.3395. In the event of accruing defaults or deficiencies, an additional levy may be made as hereinafter 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 of incorporated cities, the rate so fixed with directions that at the time and in the manner required by law for levying general taxes for county purposes such board of county commissioners shall levy such general tax upon the assessed valuation of all taxable property within the district, in addition to such other general taxes as may be levied by such board of county commissioners at the rate so fixed and determined.

      6.  The board, in certifying annual levies, shall take into account such maturing general obligation bonds for the ensuing year and interest on such bonds, and deficiencies and defaults of prior years, and shall make 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 to pay the annual installments on such general obligation bonds, and interest thereon, and to pay defaults and deficiencies, the board shall make such additional levies of general taxes as may be necessary for such purposes, and, notwithstanding any limitations, such general taxes shall be made and continue to be levied until such general obligation bonds of the district shall be fully paid.

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

      9.  All officials charged with the duty of collecting general taxes shall collect such general taxes at the time and in the same form and manner, and with like interest and penalties, as other general taxes are collected and when collected shall pay the same to the district ordering its levy and collection. The payment of such collections shall be made monthly to the treasurer of the district and paid into the depository thereof to the credit 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 perpetual lien on and against the property taxed; and such lien shall be on a parity with the tax lien of other general taxes.

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

      12.  Whenever any general obligation indebtedness has been incurred by a district, it shall be lawful for the board to levy general taxes and collect revenue for the purpose of creating a reserve fund in such amount as the board may determine, which may be used to meet the general obligations of the district, for maintenance and operating charges and depreciation, and provide extension of and betterments to the improvements of the district.

      [32:24:1928; NCL § 3486]—(NRS A 1964, 16; 2009, 1895)

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

      [33:24:1928; NCL § 3487]

      NRS 309.380  Right-of-way granted over state lands.  The right-of-way is hereby given, dedicated and set apart, to locate, construct, operate and maintain the works of the district over and through any of the lands which are now or may be the property of the State.

      [34:24:1928; NCL § 3488]

      NRS 309.383  Powers of district concerning location and construction of improvements subordinate to powers of Nevada Tahoe Regional Planning Agency. [Effective: (1) upon the proclamation by the Governor of this State of the withdrawal by the State of California from the Tahoe Regional Planning Compact or of a finding by the Governor of this State that the Tahoe Regional Planning Agency has become unable to perform its duties or exercise its powers; or (2) October 1, 2015, unless: (a) on or before January 1, 2014, the Governor of this State issues a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; or (b) before October 1, 2015, the amendments to the Compact proposed by this State in 2011 are approved pursuant to Public Law 96-551, the State of California enacts amendments that are substantially identical to those amendments and the governing board of the Tahoe Regional Planning Agency adopts an update to the 1987 Regional Plan; or (3) October 1, 2017, if: (a) on or before January 1, 2014, the Governor of this State does not issue a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; and (b) the amendments to the Compact proposed by this State in 2011 are not approved pursuant to Public Law 96-551, the State of California has not enacted amendments that are substantially identical to those amendments and the governing board of the Tahoe Regional Planning Agency has not adopted an update to the 1987 Regional Plan by July 1, 2015, and the Governor of this State issues a proclamation before October 1, 2015, that those events are likely to take place in the reasonably foreseeable future but those events do not take place by September 30, 2017.]  In the region of this state for which there has been established by NRS 278.780 to 278.828, inclusive, a regional planning agency, the powers of any district organized or reorganized under this chapter with respect to the location and construction of all improvements are subordinate to the powers of such regional planning agency.

      (Added to NRS by 1969, 51; A 1979, 1133; 2011, 3739; 2013, 2367, effective: (1) upon the proclamation by the Governor of this State of the withdrawal by the State of California from the Tahoe Regional Planning Compact or of a finding by the Governor of this State that the Tahoe Regional Planning Agency has become unable to perform its duties or exercise its powers; or (2) October 1, 2015, unless: (a) on or before January 1, 2014, the Governor of this State issues a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; or (b) before October 1, 2015, the amendments to the Compact proposed by this State in 2011 are approved pursuant to Public Law 96-551, the State of California enacts amendments that are substantially identical to those amendments and the governing board of the Tahoe Regional Planning Agency adopts an update to the 1987 Regional Plan; or (3) October 1, 2017, if: (a) on or before January 1, 2014, the Governor of this State does not issue a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; and (b) by July 1, 2015, the amendments to the Compact proposed by this State in 2011 are not approved pursuant to Public Law 96-551, the State of California has not enacted amendments that are substantially identical to those amendments and the governing board of the Tahoe Regional Planning Agency has not adopted an update to the 1987 Regional Plan, and the Governor of this State issues a proclamation before October 1, 2015, that those events are likely to take place in the reasonably foreseeable future but those events do not take place by September 30, 2017)

      NRS 309.385  Powers of district concerning location and construction of improvements subordinate to powers of regional planning agency. [Effective through September 30, 2015, and after that date if: (1) on or before January 1, 2014, the Governor of this State issues a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; or (2) by September 30, 2015, the amendments to the Tahoe Regional Planning Compact proposed by this State in 2011 are approved pursuant to Public Law 96-551, the State of California enacts amendments that are substantially identical to those amendments, and the governing board of the Tahoe Regional Planning Agency adopts an update to the 1987 Regional Plan; or effective through September 30, 2017, if: (1) on or before January 1, 2014, the Governor of this State does not issue a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; or (2) the amendments to the Tahoe Regional Planning Compact proposed by this State in 2011 are not approved pursuant to Public Law 96-551, the State of California has not enacted amendments that are substantially identical to those amendments, and the governing board of the Tahoe Regional Planning Agency has not adopted an update to the 1987 Regional Plan by July 1, 2015, and the Governor of this State issues a proclamation before October 1, 2015, that those events are likely to take place in the reasonably foreseeable future but those events do not take place by September 30, 2017.]  In any region of this State for which there has been established by interstate compact a regional planning agency, the powers of any district organized or reorganized under this chapter with respect to the location and construction of all improvements are subordinate to the powers of such regional planning agency.

      (Added to NRS by 1968, 14; R 2011, 3740; 2013, 2366, 2367, effective October 1, 2015, unless: (1) on or before January 1, 2014, the Governor of this State issues a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; or (2) before October 1, 2015, the amendments to the Tahoe Regional Planning Compact proposed by this State in 2011 are approved pursuant to Public Law 96-551, the State of California enacts amendments that are substantially identical to those amendments, and the governing board of the Tahoe Regional Planning Agency adopts an update to the 1987 Regional Plan, or effective October 1, 2017, if (1) on or before January 1, 2014, the Governor of this State does not issue a proclamation that the State of California has enacted legislation which satisfies the requirements set forth in section 7 of chapter 424, Statutes of Nevada 2013, at page 2368; and (2) the amendments to the Tahoe Regional Planning Compact proposed by this State in 2011 are not approved pursuant to Public Law 96-551, the State of California has not enacted amendments that are substantially identical to those amendments, and the governing board of the Tahoe Regional Planning Agency has not adopted an update to the 1987 Regional Plan by July 1, 2015, and the Governor of this State issues a proclamation before October 1, 2015, that those events are likely to take place in the reasonably foreseeable future but those events do not take place by September 30, 2017; A 2013, 2366, 2367, 3838)

      NRS 309.390  Board may sell or lease improvements; ratification by electors.

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

      2.  Such a sale, lease or contract of sale, or other transaction relating to the disposition or change of control of the property is not effective until ratified and approved at a special election, district election or primary state election by two-thirds of the votes cast at the election.

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

      NRS 309.400  Eminent domain powers of districts; power to purchase; payment of judgment awards within 6 months.

      1.  All improvement districts organized under the laws of the State of Nevada shall have the right of eminent domain with the power by and through their boards of directors to cause to be condemned and appropriated, in the name of and for the use of the districts, all works, with their appurtenances, constructed for the improvement of any lands within the district, and all lands required therefor, and all lands and rights-of-way required for the works constructed, or to be constructed, or which may be acquired by the district, and all necessary appurtenances and other property and rights necessary for the construction, operation, maintenance, repair and improvement of the works.

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

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

      [36:24:1928; NCL § 3490]

      NRS 309.410  Vested interests used in connection with mining and power development not affected.  Vested interests in or to structures, works and property or water rights owned or used in connection with mining or power development shall 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 or across such works or property.

      [37:24:1928; NCL § 3491]

REGULATION OF WATER AND SEWER SERVICES

      NRS 309.415  Exercise of powers primarily relating to fulfillment of water purposes or sewer purposes not subject to regulation or supervision of Public Utilities Commission of Nevada.

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

      2.  Nothing contained in subsection 1 shall be construed to limit:

      (a) The power of the board of county commissioners or a member thereof granted by the provisions of NRS 309.270; or

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

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

ANNEXATION OF TERRITORY

      NRS 309.425  Territory which may be annexed to district.  There may be annexed to a district any of the following territory which is in the same county as the district:

      1.  Any territory contiguous to the district.

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

      3.  Any territory separated from the district by a “separating barrier,” which term includes a street, road, highway, railway line, railway crossing, railway right-of-way, watercourse, lagoon or other natural 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  Petition for annexation: Contents; signatures.

      1.  A petition signed by the owners of real property in the territory proposed to be annexed, which real property represents at least 75 percent of the total assessed valuation of the territory as shown by the last equalized county assessment roll, shall be presented to the board.

      2.  The petition shall:

      (a) Designate specifically the boundaries of the territory and its assessed valuation as shown by the last equalized county assessment roll;

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

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

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

      (Added to NRS by 1969, 793)

      NRS 309.455  Publication of petition for annexation and notice of hearing.

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

      2.  With the petition there shall be published a notice stating the time when the petition will be presented to the board and stating that 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 board shall conduct a hearing on the petition and any person interested shall have the opportunity to be heard. The board may adjourn the hearing from time to time.

      2.  Upon the hearing of the petition the board shall determine whether or not it is for the best interests of the district and the territory that the territory be annexed to the district, and the board may modify the boundaries of the territory proposed to be annexed as set forth in the petition. The board shall not, however, modify the boundaries of the territory proposed to be annexed as set forth in the petition so as to exclude any land that would be benefited by annexation, nor include any land that would not 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 it is for the best interests of the district and of the territory proposed to be annexed that the territory be annexed, it shall adopt a resolution describing the boundaries of the territory proposed to be annexed and altering the boundaries of the district by annexing to it the territory described in the petition or as modified by the board.

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

      3.  The entry of the resolution by the board of directors is conclusive evidence of the fact and regularity of all prior proceedings of every kind required by law and of the fact stated in the entry relating 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 may exercise 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  County ordinance; notice.

      1.  Whenever a majority of the members of the board of county commissioners of any county deem it to be in the best interests of the county and of the district that any such district be merged, consolidated or dissolved, 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 kinds of the district have been paid or will be assumed by the resulting merged or consolidated unit of government.

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

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

      (a) The adoption of such ordinance;

      (b) The determination of the board of county commissioners 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 publication of such notice at least once a week for 3 consecutive weeks by three weekly insertions 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 its equivalent), postage prepaid, by deposit in the United States mails, at least 15 days prior to the date of the hearing, such notice to be mailed to each last known owner of land within any district proposed to be dissolved or merged, and within each district proposed to be consolidated at the last known address of such owner, such addresses and owners being those appearing on the real property assessment rolls for general (ad valorem) taxes of the county and from such 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, on or before the date fixed, protest against the dissolution, merger or consolidation of such district, in writing, which protest shall be filed with the county clerk of such county.

      2.  If, at or before the time fixed by the ordinance and notice, written protest is filed, signed by 51 percent or more of the taxpaying electors within the district, the district shall not be dissolved, merged or consolidated. If any written protests are filed and the board of county commissioners determines that the protests so filed represent less than 51 percent of the taxpaying electors of the district, the board may, if it so determines, complete the dissolution, merger or consolidation by the adoption of a final ordinance of dissolution, which ordinance shall contain a recital as to the percentage of protests. Such recital shall be binding and conclusive for all purposes. In the ordinance of dissolution the board of county commissioners shall fix the effective date of the dissolution, merger or consolidation, which date 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 in the notice or at any subsequent time to which the hearing may be adjourned, the board of county commissioners shall:

      1.  Give full consideration to all protests which may have 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 be dissolved, merged or consolidated.

      (Added to NRS by 1971, 425)

      NRS 309.530  Filing of copies of ordinance.  Within 30 days after the effective date of any ordinance dissolving, merging or consolidating the district, the county clerk shall file a copy of the ordinance in the clerk’s office and shall cause to be filed an additional copy of the ordinance in the Office of the Secretary of State, which filings shall be without fee and be otherwise in the 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  Surrender and transfer of property and money; collection and disposition of taxes and special assessments.

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

      (a) Surrendered and transferred to the county in which the 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 assumes its obligations and functions, if such district is merged; and from and after the effective date of the merger, all of the laws, rights, powers and duties applicable to the lands and inhabitants of the governmental unit assuming such obligations and functions shall apply with equal force and effect to the lands and 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 and all special assessment liens of a dissolved district shall be valid and remain a lien against the property against which they are assessed or levied until paid, subject, however, to the limitations of liens provided by general law. Taxes and special assessments paid after dissolution shall be placed in the general fund of the county in which the property was assessed.

      3.  The board of county commissioners shall have the same power to enforce the collection of all outstanding tax sales of the district as the district would have had if it had not been dissolved, merged or consolidated and the same powers to enforce the collection of special assessments.

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

      (Added to NRS by 1971, 425)