Nrs: Chapter 271 - Local Improvements

Link to law: https://www.leg.state.nv.us/NRS/NRS-271.html
Published: 2015

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[Rev. 11/21/2013 10:29:54

AM--2013]



TITLE 22 - COOPERATIVE AGREEMENTS BY PUBLIC AGENCIES;

REGIONAL TRANSPORTATION COMMISSIONS; PLANNING AND ZONING; DEVELOPMENT AND REDEVELOPMENT

CHAPTER 271 - LOCAL IMPROVEMENTS

GENERAL PROVISIONS

NRS 271.010           Short

title.

NRS 271.015           Applicability

of chapter.

NRS 271.017           Issuance

of interim warrants and bonds by municipality.

NRS 271.020           Legislative

declaration.

NRS 271.025           Decision

of governing body prima facie evidence of correctness.

NRS 271.030           Definitions.

NRS 271.035           “Acquisition”

and “acquire” defined.

NRS 271.037           “Art

project” defined.

NRS 271.040           “Assessable

property” defined.

NRS 271.045           “Assessment”

and “assess” defined.

NRS 271.050           “Assessment

lien” defined.

NRS 271.055           “Assessment

unit” defined.

NRS 271.057           “Association”

defined.

NRS 271.060           “Clerk”

defined.

NRS 271.063           “Commercial

area vitalization project” defined.

NRS 271.065           “Condemnation”

and “condemn” defined.

NRS 271.070           “Cost”

and “cost of project” defined.

NRS 271.075           “County”

defined.

NRS 271.080           “County

assessor” defined.

NRS 271.085           “County

treasurer” defined.

NRS 271.090           “Curb

and gutter project” defined.

NRS 271.095           “Drainage

project” defined.

NRS 271.097           “Electrical

project” defined.

NRS 271.098           “Energy

efficiency improvement” defined.

NRS 271.099           “Energy

efficiency improvement project” defined.

NRS 271.100           “Engineer”

defined.

NRS 271.105           “Equipment”

and “equip” defined.

NRS 271.110           “Federal

Government” defined.

NRS 271.115           “Governing

body” defined.

NRS 271.120           “Hereby,”

“herein,” “hereinabove,” “hereinafter,” “hereinbefore,” “hereof,” “hereto” and

“hereunder” defined.

NRS 271.125           “Improvement”

and “improve” defined.

NRS 271.130           “Improvement

district” defined.

NRS 271.135           “Mailed

notice” and “notice by mail” defined.

NRS 271.140           “Member”

defined.

NRS 271.145           “Municipality”

defined.

NRS 271.150           “Off-street

parking project” defined.

NRS 271.152           “Overhead

service facilities” defined.

NRS 271.155           “Overpass

project” defined.

NRS 271.160           “Park

project” defined.

NRS 271.170           “Posting”

defined.

NRS 271.175           “Project”

defined.

NRS 271.178           “Promotional

activity” defined.

NRS 271.180           “Property”

defined.

NRS 271.185           “Public

body” defined.

NRS 271.190           “Publication”

and “publish” defined.

NRS 271.195           “Real

property” defined.

NRS 271.197           “Renewable

energy” defined.

NRS 271.199           “Renewable

energy project” defined.

NRS 271.200           “Sanitary

sewer project” defined.

NRS 271.203           “Security

wall” defined.

NRS 271.204           “Service

facilities” defined.

NRS 271.2045         “Service

provider” defined.

NRS 271.205           “Sidewalk

project” defined.

NRS 271.208           “Special

benefit” defined.

NRS 271.210           “State”

defined.

NRS 271.215           “Storm

sewer project” defined.

NRS 271.220           “Street”

defined.

NRS 271.223           “Street

beautification project” defined.

NRS 271.225           “Street

project” defined.

NRS 271.230           “Taxes”

defined.

NRS 271.232           “Telephone

project” defined.

NRS 271.234           “Tourism

and entertainment project” defined.

NRS 271.235           “Tract”

defined.

NRS 271.237           “Transportation

project” defined.

NRS 271.240           “Treasurer”

defined.

NRS 271.242           “Underground

conversion project” defined.

NRS 271.245           “Underpass

project” defined.

NRS 271.250           “Water

project” defined.

NRS 271.255           Computation

of time.

GENERAL PROCEDURE FOR LOCAL IMPROVEMENTS

NRS 271.265           General

powers of counties, cities and towns.

NRS 271.270           Collateral

powers.

NRS 271.275           Procedure

for initiating acquisition or improvement of project.

NRS 271.280           Procedure

for provisional order.

NRS 271.285           Procedure

for petition.

NRS 271.290           Subsequent

procedure after filing of petition.

NRS 271.295           Combination

of projects.

NRS 271.296           Commercial

area vitalization projects: Dissolution of improvement district.

NRS 271.297           Commercial

area vitalization projects: Modification of plan or plat.

NRS 271.300           Effect

of estimates.

NRS 271.305           Provisional

order: Provision and contents of notice of hearing; restrictions on changes

after provision of notice.

NRS 271.306           Apportionment

of assessments for irregularly shaped tracts; objections to acquisition or

improvement of project.

NRS 271.307           Preparation

of document by engineer without prior direction of governing body.

NRS 271.308           Emergency

ordinance.

NRS 271.310           Provisional

order: Hearing; determination of governing body.

NRS 271.315           Appeal

from adverse order: Pleading with particularity required; judicial review

limited.

NRS 271.320           Procedure

after hearing; modification; division into construction units.

NRS 271.325           Resolution

of governing body; adoption and amendment of ordinance creating district;

recording list of tracts and estimated assessments; overlapping boundaries of

commercial area vitalization projects prohibited.

NRS 271.330           Methods

of acquisition or improvement.

NRS 271.332           Commercial

area vitalization projects: Governing body authorized to contract for provision

of improvements with nonprofit association; requirements for association;

extension of terms of contract; contract to ensure type and level of services

continue.

NRS 271.333           Commercial

area vitalization projects: Contract with nonprofit association to provide for

internal controls and audits; authority of governing body to take control of

certain assets of association.

NRS 271.335           Construction

contracts.

NRS 271.337           Addition

of certain improvements to existing contracts for construction work; waiver of

certain requirements by owner.

NRS 271.340           Construction

by municipality: Supplies and materials.

NRS 271.345           Cooperative

construction.

NRS 271.350           Use

of existing improvements.

NRS 271.355           Interim

warrants.

NRS 271.357           Establishment

of procedure for obtaining hardship determination.

NRS 271.360           Order

for proposed assessment roll; form of roll; postponement of assessments on

property for which hardship determination has been approved; effect of improper

designation.

NRS 271.365           Method

of computing and limitations upon assessments.

NRS 271.366           Property

of school district exempt from assessments unless consented to by board of

trustees.

NRS 271.3665         Limitation

on assessments against municipal land.

NRS 271.367           Apportionment

of assessments for security wall.

NRS 271.369           Transportation

project: Estimate of expenditures to maintain, operate, improve and repair

project; assessment; use of proceeds.

NRS 271.3695         Special

assessment for extraordinary maintenance, repair and improvement of project

located in redevelopment area in certain counties.

NRS 271.370           Determination

of assessable tracts.

NRS 271.375           Preparation

of proposed assessment roll; report to governing body.

NRS 271.377           Estimate

of expenditures and proposed assessment roll for commercial area vitalization

projects; public hearing required; levy of assessments; limit on distribution

from local government tax distribution account.

NRS 271.378           Estimate

of expenditures and proposed assessment roll for street beautification

projects; public hearing required; confirmation of assessments; installment

payments authorized.

NRS 271.380           Notice

of hearing for assessment.

NRS 271.385           Hearing

for assessment; objections waived unless properly filed in writing.

NRS 271.390           Levy

of assessments; notice; final determination conclusive; roll prima facie

evidence of regularity and validity.

NRS 271.392           Protest

by owner or resident of property to be included within assessment plat for

commercial area vitalization project; modification of assessment plat by

governing body.

NRS 271.395           Appeal

from adverse determination; scope of judicial review.

NRS 271.400           Assessment

for street and alley intersections.

NRS 271.405           Thirty-day

period for payment; deferred payments; notice of levy of assessment and

required payment.

NRS 271.407           Assessments

against State and political subdivisions: Ninety-day period of payment;

deferred payments.

NRS 271.409           Date

when payment by mail without postmark or with illegible postmark is deemed

received.

NRS 271.410           Acceleration

upon delinquency.

NRS 271.415           Limitations

upon deferred payments; rates of interest; notice of required installment;

application of credit against payment.

NRS 271.420           Liens;

recording final assessment roll and statement of information.

NRS 271.425           Division

or combination of tracts: Apportionment or combination of assessments

authorized; consent of owners; recording of report and statement of

information; delegation of duties.

NRS 271.428           Surplus

and deficiency fund: Source; uses.

NRS 271.429           Refund

of surplus; notice of availability of surplus; claim for refund.

NRS 271.430           Payment

of deficiency in assessment.

NRS 271.431           Pledge

of revenues.

NRS 271.4315         Application

of revenues and credits to payment of assessments.

NRS 271.432           Covenants

for securing payment of assessments.

NRS 271.4325         Lien

of pledge of revenues.

NRS 271.433           Rights

and remedies of owners of property assessed.

NRS 271.4335         Rights

and remedies cumulative.

NRS 271.434           Inaction

of owner does not relieve municipal officers and agents of liability for

nonperformance.

NRS 271.435           Reassessments.

NRS 271.440           Reassessment:

Credit for payment of prior assessment.

NRS 271.445           Collection

of assessments; assessment roll and ordinance levying assessment prima facie

evidence of right to recover; ordinance levying assessment required to

authorize reduction or waiver of certain penalties for good cause.

NRS 271.450           Procedure

to place previously omitted property upon assessment roll.

NRS 271.455           Validity

of assessment for local improvement.

NRS 271.460           Payment

of assessments by joint owner: Recovery from co-owners; lien.

NRS 271.465           Assessment

paid in error: Recovery.

NRS 271.470           Error

in assessment: Judgment for expenses of municipality properly chargeable

against owner or tract.

NRS 271.472           Financial

report required of association providing improvements for commercial area

vitalization projects.

NRS 271.475           Bonds:

Power to issue; adoption and effective date of ordinance.

NRS 271.477           Issuance

of bonds payable solely from proceeds of assessments.

NRS 271.480           Recital

of compliance in bonds or deed conclusive evidence of facts recited.

NRS 271.485           Bonds:

Sale; rate of interest; proceeds; validity; contract to sell special assessment

bonds.

NRS 271.487           Determination

by designated agent of rates of interest on bonds and unpaid installments of

assessments.

NRS 271.488           Issuance

of bonds to refund all or portion of outstanding bonds; bonds to be secured by

certain assessments; power of governing body to amend assessment ordinance;

duties.

NRS 271.489           Agreements

for assurance of payments on bonds.

NRS 271.490           Fund

for payment of bonds; fund or account for penalties, collection costs and

interest; payment of administrative costs incurred in connection with district.

NRS 271.495           Deficiency

in bond fund or surplus and deficiency fund: Payment from general fund; levy of

tax.

NRS 271.500           Municipality’s

liability on bonds.

NRS 271.502           Assessments

and other revenues pledged for payment of securities: Lien of pledge; priority;

validity against third persons.

NRS 271.505           Incontestable

recital in bonds.

NRS 271.515           Bonds:

Form; terms; execution; facsimile signature.

NRS 271.520           Bonds:

Exemption from taxation; exceptions.

NRS 271.525           Early

hearings.

NRS 271.530           Effect

of faulty notice of hearing; proper notice; continuance.

NRS 271.535           Legal

investments in bonds.

NRS 271.536           Advances

of money for certain improvements in lieu of issuance of bonds or interim

securities.

NRS 271.537           Limitation

on number of annual installments to repay advancement.

NRS 271.538           Medium-term

obligations.

NRS 271.540           Procedure

for collection and enforcement of assessments by municipal treasurer.

NRS 271.545           Delinquent

assessment or installment marked delinquent on assessment roll; contents of

notice of sale of property; ordinance to establish procedures for conducting

sale of property.

NRS 271.550           Notice

of sale by publication and mail.

NRS 271.555           Public

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

NRS 271.560           Sale

to person offering to pay amount due; when stricken off to municipality; resale

of property.

NRS 271.565           Report

of sale by municipal treasurer.

NRS 271.570           Certificate

of sale: Contents; signature; delivery.

NRS 271.575           Municipal

clerk custodian of certificates for property sold to municipality; sale or

transfer of certificate.

NRS 271.580           Entry

of payments and redemptions by treasurer on assessment roll.

NRS 271.585           Property

bid in by or stricken off to municipality held in trust by municipality for

special assessment district; when municipality may take and hold property

discharged of trust.

NRS 271.590           Sale

of property by municipality after expiration of period of redemption; notice;

public auction; disposition of proceeds.

NRS 271.595           Redemption

of property; certificate of redemption; notice to owner of demand of purchaser;

execution and delivery of deed to purchaser if redemption not made; date when

redemption payment is deemed to have been made.

NRS 271.600           Recitals,

contents and execution of deed; deed as conclusive evidence.

NRS 271.605           Fees

for issuance of certificate of sale and deed.

NRS 271.610           Acquisition

of lien by purchaser of certificate of sale; interest.

NRS 271.615           Notice

to municipal treasurer of proceeding to foreclose lien for general taxes.

NRS 271.620           Sale

of unsold property after maturity of last unpaid installment of bond issue.

NRS 271.625           Action

by municipality for collection and enforcement of delinquent assessment or

installment.

NRS 271.630           Foreclosure

actions and proceedings against municipality by holders of bonds.

MODIFICATION OF LOCAL IMPROVEMENTS

NRS 271.640           Applicability.

NRS 271.6405         Authorized

modifications.

NRS 271.641           Engineer’s

report: Preparation and filing; contents.

NRS 271.6415         Modification

if protest hearing not required: Conditions; adoption of ordinance.

NRS 271.642           Modification

if protest hearing required: Provisional order; contents and provision of

notice of hearing.

NRS 271.6425         Modification

if protest hearing required: Prohibited if certain owners of tracts in district

object within time specified in notice.

NRS 271.643           Modification

if protest hearing required: Conduct of hearing; consideration and waiver of

complaints, protests and objections concerning modification; procedure for

termination of proceedings.

NRS 271.6435         Modification

if protest hearing required: Appeal from adverse determination; scope of

judicial review.

NRS 271.644           Modification

if protest hearing required: Final determination of modification and

assessments.

NRS 271.6445         Modification

if protest hearing required: Adoption of ordinance modifying project and

assessments.

NRS 271.645           Recording

of list of tracts, assessments and special benefits.

NRS 271.6455         Establishment

of procedure for providing payment or credit for reduced assessments resulting

from modification.

NRS 271.646           Authority

of governing body to require requester of modification to pay expenses incurred

in relevant proceedings.

PLEDGE OF MONEY FOR CERTAIN PROJECTS IN CERTAIN COUNTIES IN

SUPPORT OF ECONOMIC DEVELOPMENT AND TOURISM

NRS 271.650           Pledge

of sales or use tax proceeds in assessment ordinance for project in certain

counties: Amount; required determinations; interlocal agreements;

conclusiveness of determinations.

NRS 271.660           Agreement

with Department of Taxation regarding distribution of pledged amounts.

NRS 271.670           Agreement

with owner of property interest in district to defray cost of local

governmental services during term of pledge: Contents; determination by

governing body of municipality; notice to and hearing by board of trustees of

school district; conclusiveness of governing body’s determination.

NRS 271.680           Limitations

on issuance of bonds.

ALTERNATIVE PROCEDURE FOR LOCAL

IMPROVEMENTS

NRS 271.700           Applicability

of NRS 271.700 to 271.730,

inclusive.

NRS 271.710           Exemption

from compliance with certain provisions; agreement with owners of all

assessable property in district; powers of governing body.

NRS 271.720           Requirements,

conditions and effect of agreement with owners of all assessable property in

district.

NRS 271.730           Fixing

of rates of interest regarding property sold after date of agreement with

owners of all property in district.

DISTRICT TO FINANCE UNDERGROUND CONVERSION PROJECT

NRS 271.800           Procedure

for establishing district; combination with another project; requirements for

construction of project; applicability of public bidding requirements limited;

prerequisites to commencement of construction.

NRS 271.850           Requirements

for placement of service facilities underground; calculation of costs for

conversion.

_________

_________

 

GENERAL PROVISIONS

      NRS 271.010  Short title.  This

chapter shall be known as the Consolidated Local Improvements Law.

      (Added to NRS by 1965, 1348)

      NRS 271.015  Applicability of chapter.  Except

as otherwise provided in NRS 271.700, this chapter

applies:

      1.  To any unincorporated town.

      2.  To any city, including Carson City,

whether incorporated or governed under a general act, special legislative act

or special charter, enacted, adopted or granted pursuant to Section 1 or 8 of Article 8 of the Constitution of the

State of Nevada, or otherwise.

      3.  To any county for any project outside

of any city.

      4.  To any county, city, or town for a

project not specified in this chapter but which that municipality is otherwise

authorized by law to acquire and defray its cost by special assessment, and to

any other political subdivision of this State otherwise authorized by law to

acquire a specified or described project and to defray its cost by special

assessment. In such a case, this chapter provides the method of doing so, to

the extent that a special procedure is not provided in the authorizing statute.

      5.  To a county for a project or benefited

property within the boundaries of a city, if the city within whose boundaries

the project or benefited property is located consents to the exercise of powers

under this chapter within its boundaries, in an interlocal agreement entered

into pursuant to NRS 277.045 to 277.180, inclusive.

      6.  To a city for a project or benefited

property outside the boundaries of the city, if the county or other city within

whose boundaries the project or benefited property is located consents to the

exercise of powers under this chapter within its boundaries, in an interlocal

agreement entered into pursuant to NRS

277.045 to 277.180, inclusive.

      (Added to NRS by 1965, 1348; A 1969, 953, 960; 1979,

490; 1981, 957; 1983, 126; 1987, 1716; 1989, 255; 1995, 1963)

      NRS 271.017  Issuance of interim warrants and bonds by municipality.  Any municipality creating an improvement

district in connection with any project and defraying the cost thereof wholly

or in part by the levy and collection of assessments against assessable

property in the district pursuant to any special charter, special act or other

law other than the Consolidated Local Improvements Law may issue interim

warrants and bonds and provide for their payment as herein provided.

      (Added to NRS by 1969, 1614)

      NRS 271.020  Legislative declaration.  It

is hereby declared as a matter of legislative determination:

      1.  That providing for municipalities to

which this chapter appertains the purposes, powers, duties, rights,

disabilities, privileges, liabilities and immunities herein provided will serve

a public use and will promote the health, safety, prosperity, security and

general welfare of the inhabitants thereof and of the State of Nevada.

      2.  That the acquisition, improvement,

equipment, maintenance and operation of any project herein authorized is in the

public interest, is conducive to the public welfare, and constitutes a part of

the established and permanent policy of the State of Nevada.

      3.  That the necessity for this chapter is

a result of the large population growth and intense residential, commercial and

industrial development in the incorporated and unincorporated areas of portions

of the State and of the ensuing need for extensive local improvements therein.

      4.  That the Legislature recognizes the

duty of municipalities as instruments of State Government to meet adequately

the needs for such facilities within their boundaries, in cooperation with the

State, counties and districts within the State.

      5.  That for the accomplishment of these

purposes, the provisions of this chapter shall be broadly construed, and the

rule that statutes in derogation of the common law are to be strictly construed

shall have no application to this chapter.

      6.  That the notices herein provided are

reasonably calculated to inform each interested person of his or her legally

protected rights.

      7.  That the rights and privileges herein

granted and the duties, disabilities and liabilities herein provided comply in

all respects with any requirement or limitation imposed by any constitutional

provision.

      (Added to NRS by 1965, 1349)

      NRS 271.025  Decision of governing body prima facie evidence of correctness.  Except for an action or decision made

conclusive by a provision of this chapter, the action and decision of a

municipality’s governing body as to all matters passed upon by it in relation

to any action, matter or thing provided in this chapter is, in the absence of

fraud, prima facie evidence of its correctness.

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

      NRS 271.030  Definitions.  As

used in this chapter, unless the context otherwise requires, the words and

terms defined in NRS 271.035 to 271.250, inclusive, have the meanings ascribed to them

in those sections.

      (Added to NRS by 1965, 1349; A 1983, 871; 1985, 267, 1484; 1989, 523; 1997, 2495; 1999, 853, 2864; 2003, 2935; 2009, 1403)

      NRS 271.035  “Acquisition” and “acquire” defined.  “Acquisition”

or “acquire” means the opening, laying out, establishment, purchase,

construction, securing, installation, reconstruction, lease, gift, grant from

the Federal Government, any public body or person, endowment, bequest, devise,

condemnation, transfer, assignment, option to purchase, other contract, or

other acquirement (or any combination thereof) of facilities, other property,

any project, or an interest therein, herein authorized.

      (Added to NRS by 1965, 1349)

      NRS 271.037  “Art project” defined.  “Art

project” means any works of art which are:

      1.  Selected through a public process; and

      2.  Displayed within the boundaries of an

improvement district at a location which is:

      (a) Accessible to the public; and

      (b) On property:

             (1) Owned by a governmental entity; or

             (2) Over which a governmental entity has a

permanent easement for public access.

      (Added to NRS by 2003, 2932)

      NRS 271.040  “Assessable property” defined.  “Assessable

property” means the tracts of land specially benefited by any project the cost

of which is wholly or partly defrayed by the municipality by the levy of

assessments, except:

      1.  Any tract owned by the Federal

Government, in the absence of its consent to the assessment.

      2.  Any tract owned by the municipality,

unless the governing body of the municipality adopts a resolution finding that

the tract is specially benefited by the project.

      3.  Any street or other public

right-of-way.

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

      NRS 271.045  “Assessment” and “assess” defined.  “Assessment”

or “assess” means a special assessment, or the levy thereof, against any tract

specially benefited by any project, to defray wholly or in part the cost of the

project, which assessment shall be made on a front foot, zone, area or other

equitable basis, as may be determined by the governing body, but in no event

shall any assessment exceed the estimated maximum special benefits to the tract

assessed or its reasonable market value, as determined by the governing body,

as provided in NRS 271.365.

      (Added to NRS by 1965, 1350)

      NRS 271.050  “Assessment lien” defined.  “Assessment

lien” means a lien on a tract created by ordinance of the municipality to

secure the payment of an assessment levied against that tract, as provided in NRS 271.420.

      (Added to NRS by 1965, 1350)

      NRS 271.055  “Assessment unit” defined.  “Assessment

unit” means a unit or quasi-improvement district designated by the governing

body for the purpose of petition, remonstrance and assessment, in the case of a

combination of projects pursuant to NRS 271.295.

      (Added to NRS by 1965, 1350)

      NRS 271.057  “Association” defined.  “Association”

means an association described in NRS 271.332.

      (Added to NRS by 1999, 2861)

      NRS 271.060  “Clerk” defined.  “Clerk”

means the city clerk, county clerk, secretary or other officer of the

municipality upon whom is delegated by law general responsibility for the

maintenance of the records of the municipality.

      (Added to NRS by 1965, 1350)

      NRS 271.063  “Commercial area vitalization project” defined.  “Commercial area vitalization project”

includes:

      1.  The beautification and improvement of

the public portions of any area zoned primarily for business or commercial

purposes, including, without limitation:

      (a) Public restrooms;

      (b) Facilities for outdoor lighting and heating;

      (c) Decorations;

      (d) Fountains;

      (e) Landscaping;

      (f) Facilities or equipment, or both, to enhance

protection of persons and property within the improvement district;

      (g) Ramps, sidewalks and plazas; and

      (h) Rehabilitation or removal of existing

structures; and

      2.  The improvement of an area zoned

primarily for business or commercial purposes by providing promotional

activities.

      (Added to NRS by 1999, 2861)

      NRS 271.065  “Condemnation” and “condemn” defined.  “Condemnation”

or “condemn” means the acquisition by the exercise of the power of eminent

domain of property for any facilities, other property, project, or an interest

therein, herein authorized. A municipality may exercise in the State the power

of eminent domain, either within or without the municipality, and, in the

manner provided by law for the condemnation of private property for public use,

may take any property necessary to carry out any of the objects or purposes

hereof, whether such property be already devoted to the same use by any

corporate district or other public body, or otherwise, and may condemn any

existing works or facilities in the municipality now or hereafter used. The

power of eminent domain vested in the governing body shall include the power to

condemn, in the name of the municipality, either the fee simple or any lesser

estate or interest in any real property which the governing body by resolution

shall determine is necessary for carrying out the purposes hereof. Such

resolution shall be prima facie evidence that the taking of the fee simple or

easement, as the case may be, is necessary.

      (Added to NRS by 1965, 1350)

      NRS 271.070  “Cost” and “cost of project” defined.  “Cost,”

or “cost of the project,” or words of similar import, means all or any part

designated by the governing body of the cost of any facilities, project, or interest

therein, being acquired, which cost, at the option of the governing body may

include all or any part of the incidental costs pertaining to the project,

including without limiting the generality of the foregoing, preliminary

expenses advanced by the municipality from funds available for use therefor in

the making of surveys, preliminary plans, estimates of cost, assessment plats,

other preliminaries, the costs of appraising, printing, employing engineers,

architects, fiscal agents, attorneys at law, clerical help, other agents or

employees, costs of making, publishing, posting, mailing and otherwise giving

any notice in connection with the project, the taking of options, the levy of

assessments, the issuance of securities, the filing or recordation of

instruments, the discounting of bonds, interest on interim warrants, the levy

and collection of assessments and installments thereof, and all other expenses

necessary or desirable and appertaining to any project, as estimated or

otherwise ascertained by the governing body.

      (Added to NRS by 1965, 1350)

      NRS 271.075  “County” defined.  “County”

means any county in the State; and where the context so indicates, “county”

means the geographical area comprising the county.

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

      NRS 271.080  “County assessor” defined.  “County

assessor” means the county assessor of the county in which the municipality

proceeding hereunder is located; and if any such municipality is located in

more than one county, “county assessor” means each county assessor of each

county in which such municipality is located.

      (Added to NRS by 1965, 1351)

      NRS 271.085  “County treasurer” defined.  “County

treasurer” means the county treasurer of each such county.

      (Added to NRS by 1965, 1351)

      NRS 271.090  “Curb and gutter project” defined.  “Curb

and gutter project” means any curbs and gutters acquired or improved and

appertaining to sidewalks or streets, or both, and all appurtenances and

incidentals, including real and other property therefor.

      (Added to NRS by 1965, 1351)

      NRS 271.095  “Drainage project” defined.  “Drainage

project” means any natural and artificial watercourses, wells, ditches, lakes,

reservoirs, revetments, canals, levees, dikes, walls, embankments, bridges,

sewers, culverts, syphons, sluices, flumes, ponds, dams, retarding basins, and

other water diversion and storage facilities, pumping stations, stream gauges,

rain gauges, flood warning service and appurtenant telephone, telegraph, radio

and television service, and all appurtenances and incidentals necessary, useful

or desirable for any such facilities (or any combination thereof), including

real and other property therefor.

      (Added to NRS by 1965, 1351)

      NRS 271.097  “Electrical project” defined.  “Electrical

project” means any facilities for the transmission and distribution of

electrical power, either above or beneath the surface of the ground, including

lines, poles, conduits, house connections, transformers and related appliances,

and all appurtenances and incidentals necessary, useful or desirable for any

such facilities (or any combination thereof), including real and other property

therefor.

      (Added to NRS by 1971, 177)

      NRS 271.098  “Energy efficiency improvement” defined.  “Energy efficiency improvement” means a

modification of real property that is designed to reduce the energy consumption

of the real property.

      (Added to NRS by 2009, 1402)

      NRS 271.099  “Energy efficiency improvement project” defined.  “Energy efficiency improvement project” means

the modification of real property or the facilities or equipment on the real

property that is designed to reduce the energy consumption of the real

property.

      (Added to NRS by 2009, 1402)

      NRS 271.100  “Engineer” defined.  “Engineer”

means the municipal engineer or any competent engineer or firm of engineers

employed by the municipality in connection with any facility, property, project

or power herein authorized.

      (Added to NRS by 1965, 1351)

      NRS 271.105  “Equipment” and “equip” defined.  “Equipment”

or “equip” means the furnishing of all necessary or desirable, related or

appurtenant facilities, or any combination thereof, appertaining to any

facilities, property, project, or interest therein, herein authorized.

      (Added to NRS by 1965, 1351)

      NRS 271.110  “Federal Government” defined.  “Federal

Government” means the United States of America, or any agency, instrumentality

or corporation thereof.

      (Added to NRS by 1965, 1351)

      NRS 271.115  “Governing body” defined.

      1.  “Governing body” means the city

council, city commission, board of county commissioners, board of trustees,

board of directors, board of supervisors or other legislative body of the

public body proceeding hereunder in which body the legislative powers of the

public body are vested.

      2.  In the case of an unincorporated town,

“governing body” means the board of county commissioners or, if appropriate,

the town board.

      (Added to NRS by 1965, 1351; A 1967, 1737; 1969, 325;

1981, 957; 1983, 126)

      NRS 271.120  “Hereby,” “herein,” “hereinabove,” “hereinafter,”

“hereinbefore,” “hereof,” “hereto” and “hereunder” defined.  “Hereby,” “herein,” “hereinabove,”

“hereinafter,” “hereinbefore,” “hereof,” “hereto” and “hereunder” refer to this

Consolidated Local Improvements Law and not solely to the particular portion

thereof in which such word is used.

      (Added to NRS by 1965, 1351)

      NRS 271.125  “Improvement” and “improve” defined.  “Improvement”

or “improve” means the extension, widening, lengthening, betterment,

alteration, reconstruction, repair or other improvement (or any combination

thereof) of facilities, other property, any project, or an interest therein,

herein authorized, including, without limitation, conducting promotional

activities within an improvement district created for a commercial area

vitalization project.

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

      NRS 271.130  “Improvement district” defined.  “Improvement

district” means the geographical area within the municipality designated and

delineated by the governing body, in which is located each tract to be assessed

for a project. An improvement district may consist of noncontiguous areas.

Improvement districts shall be designated by consecutive numbers or in some

other manner to identify separately each such district in the municipality.

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

      NRS 271.135  “Mailed notice” and “notice by mail” defined.  “Mailed notice” or “notice by mail” means the

giving by the engineer, clerk, or any deputy thereof, as determined by the

governing body, of any designated written or printed notice addressed to the last

known owner or owners of each tract being assessed or other designated person

at the last known address of each by deposit, at least 20 days prior to the

designated hearing or other time or event, in the United States mails, postage

prepaid as first-class mail. The names and addresses of such property owners

shall be obtained from the records of the county assessor or from such other

source or sources as the clerk or the engineer deems reliable. Any list of such

names and addresses appertaining to any improvement district may be revised

from time to time, but such a list need not be revised more frequently than at

12-month intervals. Any mailing of any notice herein required shall be verified

by the affidavit or certificate of the engineer, clerk, the deputy, or other

person mailing the notice, which verification shall be retained in the records

of the municipality at least until all assessments and bonds appertaining

thereto have been paid in full, or any claim is barred by a statute of

limitations. Such affidavit of mailing shall be prima facie evidence of the

mailing of such notice in accordance with the requirements of this section.

      (Added to NRS by 1965, 1352)

      NRS 271.140  “Member” defined.  “Member”

means a council member, commissioner, trustee, director or other member of a

governing body.

      (Added to NRS by 1965, 1352)

      NRS 271.145  “Municipality” defined.

      1.  “Municipality” means any county,

unincorporated town or city in the State, including Carson City, whether

incorporated or governed under a general act, special legislative act or

special charter of any type or other political subdivision to which this

chapter applies. “Municipal” pertains thereto. Where the context so indicates,

“municipality” means the geographical area comprising the municipality.

      2.  “Municipality” does not include an

irrigation district or other special district governed by title 48 of NRS.

      (Added to NRS by 1965, 1352; A 1969, 325; 1971, 2100;

1979, 490; 1981, 958; 1983, 126; 1987, 1717)

      NRS 271.150  “Off-street parking project” defined.  “Off-street

parking project” means parking facilities for the parking of motor vehicles off

the public streets, including graded, regraded, graveled, oiled, surfaced,

macadamized, paved, curbed, guttered, drained and sidewalked sites therefor,

driveways, ramps, structures, buildings, elevators, traffic control equipment,

and all appurtenances and incidentals necessary, useful or desirable for

off-street parking facilities (or any combination thereof), including real and

other property therefor.

      (Added to NRS by 1965, 1352)

      NRS 271.152  “Overhead service facilities” defined.  “Overhead

service facilities” means service facilities located above the surface of the

ground, except that the term does not include:

      1.  Facilities including transformers, pull

boxes, service terminals, pedestal terminals, splice closures, apparatus

cabinets and other similar facilities that normally are above the surface in

areas where service lines are underground in accordance with standard

underground practices.

      2.  On-the-ground facilities that are attached

to overhead service facilities and used to connect an underground system to the

overhead service facilities.

      (Added to NRS by 1997, 2493)

      NRS 271.155  “Overpass project” defined.  “Overpass

project” means any bridge, viaduct, or other structure or facilities for the

transportation of pedestrians, motor and other vehicles and utility lines, over

any street, stream, railroad tracks, and any other way or place, approaches,

ramps, structures, crosswalks, sidewalks, driveways, culverts, drains, sewers,

manholes, inlets, outlets, retaining walls, artificial lights, pumping

equipment, ventilating equipment, and all appurtenances and incidentals necessary,

useful or desirable for any such overpass (or any combination thereof),

including real and other property therefor.

      (Added to NRS by 1965, 1352)

      NRS 271.160  “Park project” defined.  “Park

project” means real property, facilities and equipment for parks, including

without limitation graded, regraded, graveled, surfaced, drained, cultivated

and otherwise improved sites therefor, and other recreational facilities, and

all appurtenances and incidentals necessary, useful or desirable for any such

park property, facilities and equipment.

      (Added to NRS by 1965, 1353)

      NRS 271.170  “Posting” defined.  “Posting”

means posting, at least 20 days prior to the designated hearing or other time

or event:

      1.  On the website of the municipality, if

any; or

      2.  In three public places located on

public property at or near the site of the project.

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

      NRS 271.175  “Project” defined.  “Project”

means any structure, facility, undertaking or system which a municipality is

herein authorized to acquire, improve, equip, maintain or operate. A project

may consist of all kinds of personal and real property.

      (Added to NRS by 1965, 1353)

      NRS 271.178  “Promotional activity” defined.  “Promotional

activity” includes:

      1.  Promotion of public events that benefit

business or real property in the improvement district.

      2.  Providing music in any public place

within the improvement district.

      3.  Promotion of tourism within the

improvement district.

      4.  Marketing and economic development,

including the recruitment and retention of retail business.

      5.  Providing services related to security,

sanitation, the removal of graffiti, the cleaning of streets and sidewalks and

providing other municipal services that are supplemental to those typically

provided by the municipality.

      6.  Any other activity that benefits

businesses and real property located in the improvement district.

      (Added to NRS by 1999, 2861)

      NRS 271.180  “Property” defined.  “Property”

means real property and personal property.

      (Added to NRS by 1965, 1353)

      NRS 271.185  “Public body” defined.  “Public

body” means the State of Nevada, or any agency, instrumentality, or corporation

thereof, or any municipality, school district, other type district, or any

other subdivision of the State, excluding the Federal Government.

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

      NRS 271.190  “Publication” and “publish” defined.  “Publication”

or “publish” means publication in at least one newspaper of general circulation

in the municipality and published at least once a week. Except as herein

otherwise expressly provided or necessarily implied, “publication” or “publish”

also means publication for at least once a week for 3 consecutive weeks by 3

weekly insertions, the first publication being at least 15 days prior to the

designated time or event. Unless otherwise so stated, it shall not be necessary

that publication be made on the same day of the week in each of the 3 calendar

weeks, but not less than 14 days shall intervene between the first publication

and the last publication. Any publication herein required shall be verified by

the affidavit of the publisher and filed with the clerk.

      (Added to NRS by 1965, 1353)

      NRS 271.195  “Real property” defined.  “Real

property” means:

      1.  Land, including land under water.

      2.  Buildings, structures, fixtures and

improvements on land.

      3.  Any property appurtenant to or used in

connection with land.

      4.  Every estate, interest, privilege,

easement, franchise and right in land, legal or equitable, including, without

limiting the generality of the foregoing, rights-of-way, terms for years, and

liens, charges or encumbrances by way of judgment, mortgage or otherwise, and

the indebtedness secured by such liens.

      (Added to NRS by 1965, 1353)

      NRS 271.197  “Renewable energy” defined.  “Renewable

energy” has the meaning ascribed to it in NRS

704.7811.

      (Added to NRS by 2009, 1403)

      NRS 271.199  “Renewable energy project” defined.  “Renewable

energy project” means real property, facilities and equipment used to generate

electricity from renewable energy to offset customer load in whole or in part

on the premises, and all appurtenances and incidentals necessary, useful or

desirable for any such real property, facilities and equipment.

      (Added to NRS by 2009, 1403)

      NRS 271.200  “Sanitary sewer project” defined.  “Sanitary

sewer project” means facilities appertaining to a municipal sanitary sewerage

system for the collection, interception, transportation, treatment,

purification and disposal of sewage, liquid wastes, solid wastes, night soil,

and industrial wastes, including without limitation a sewerage treatment plant,

sewerage purification and treatment works and disposal facilities, drying beds,

pumping plant and station, connections, laterals, other collection lines,

outfalls, outfall sewers, trunk sewers, intercepting sewers, force mains, water

lines, sewer lines, conduits, ditches, pipes, and transmission lines, engines,

valves, pumps, meters, apparatus, fixtures, structures, buildings, and all

appurtenances and incidentals necessary, useful or desirable for the

collection, interception, transportation, treatment, purification and disposal

of sewage, liquid wastes, solid wastes, night soil and industrial wastes (or

any combination thereof), including real and other property therefor.

      (Added to NRS by 1965, 1353)

      NRS 271.203  “Security wall” defined.  “Security

wall” means any wall composed of stone, brick, concrete, concrete blocks,

masonry or similar building material, together with footings, pilasters,

outriggers, grillwork, gates and other appurtenances, constructed around the

perimeter of a residential subdivision with respect to which a final map has

been recorded pursuant to NRS 278.360

to 278.460, inclusive, to protect the

several tracts in the subdivision and their occupants from vandalism.

      (Added to NRS by 1983, 870)

      NRS 271.204  “Service facilities” defined.  “Service

facilities” means any works or improvements used or useful in providing:

      1.  Electric or communication service; or

      2.  Service from a video service network,

as that term is defined in NRS 711.145,

Ê including,

but not limited to, poles, supports, tunnels, manholes, vaults, conduits,

pipes, wires, conductors, guys, stubs, platforms, crossarms, braces,

transformers, insulators, cutouts, switches, capacitors, meters, communication

circuits, appliances, attachments and appurtenances.

      (Added to NRS by 1997, 2493; A 2007, 1378)

      NRS 271.2045  “Service provider” defined.  “Service

provider” means:

      1.  A person or corporation subject to the

jurisdiction of the Public Utilities Commission of Nevada that provides

electric or communication service to the public; and

      2.  A video service provider, as that term

is defined in NRS 711.151, that

provides service from a video service network,

Ê by means of

service facilities.

      (Added to NRS by 1997, 2493; A 2007, 1379)

      NRS 271.205  “Sidewalk project” defined.  “Sidewalk

project” means any sidewalk, including without limitation graded, regraded,

graveled, surfaced, macadamized and paved pedestrian rights-of-way, artificial

lights and lighting equipment, and all appurtenances and incidentals (or any

combination thereof), including real and other property therefor.

      (Added to NRS by 1965, 1354)

      NRS 271.208  “Special benefit” defined.  “Special

benefit” means the increase in the market value of a tract that is directly

attributable to a project for which an assessment is made as determined by the

local government that made the assessment. The term may include incidental

costs of the project as determined by the local government.

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

      NRS 271.210  “State” defined.  “State”

means the State of Nevada, or any agency, instrumentality or corporation

thereof; and where the context so indicates, “State” means the geographical

area comprising the State of Nevada.

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

      NRS 271.215  “Storm sewer project” defined.  “Storm

sewer project” means facilities appertaining to a municipal storm sewer system

for the collection, interception, transportation and disposal of rainfall and

other storm waters, including without limitation inlets, connections, laterals,

other collection lines, outfalls, outfall sewers, trunk sewers, intercepting

sewers, force mains, water lines, sewer lines, canals, pipes, transmission

lines, natural and artificial watercourses, wells, ditches, reservoirs,

revetments, engines, valves, pumps, meters, apparatus, fixtures, structures,

buildings, and all appurtenances and incidentals necessary, useful or desirable

for the collection, interception, transportation and disposal of rainfall and

other storm waters (or any combination thereof), including real and other

property therefor.

      (Added to NRS by 1965, 1354)

      NRS 271.220  “Street” defined.  “Street”

means any street, avenue, boulevard, alley, highway or other public

right-of-way used for any vehicular traffic, but excluding a sidewalk designed

primarily for use by pedestrians.

      (Added to NRS by 1965, 1354)

      NRS 271.223  “Street beautification project” defined.  “Street beautification project” means the

beautification of any street, including, without limitation, median strips,

pedestrian malls, covered walkways or areas, water distribution and irrigation

systems, retaining walls, landscaping, tree planting, shrubbery, foliage,

fountains, waterfalls, decorative structures, benches, information booths,

restrooms, signs and other structures, and the reconstruction and relocation of

existing municipally owned works, improvements or facilities on such streets,

whether or not performed in conjunction with a street project or off-street

parking project, or both.

      (Added to NRS by 1999, 853)

      NRS 271.225  “Street project” defined.  “Street

project” means any street, including without limitation grades, regrades,

gravel, oiling, surfacing, macadamizing, paving, crosswalks, sidewalks,

driveway approaches, curb cuts, curbs, gutters, culverts, drains, sewers,

manholes, inlets, outlets, retaining walls, bridges, overpasses, tunnels,

underpasses, approaches, artificial lights and lighting equipment, parkways,

grade separators, traffic separators and traffic control equipment, and all

appurtenances and incidentals (or any combination thereof), including real and

other property therefor.

      (Added to NRS by 1965, 1354)

      NRS 271.230  “Taxes” defined.  “Taxes”

means general (ad valorem) taxes pertaining to any project herein authorized.

      (Added to NRS by 1965, 1354)

      NRS 271.232  “Telephone project” defined.  “Telephone

project” means facilities pertaining to the distribution of telephone cables

and lines, including without limitation subsurface conduits, and all

appurtenances and incidentals related thereto (or any combination thereof).

      (Added to NRS by 1971, 177)

      NRS 271.234  “Tourism and entertainment project” defined.  “Tourism and entertainment project” means any

publicly owned building or complex of buildings to accommodate or house public

and private activities as a part of a multi-faceted center for tourism,

including, without limitation, library facilities, museum facilities, theater

facilities, aquarium facilities, art galleries, picture galleries, auditorium

facilities, exposition facilities, athletic facilities, racing facilities and

any other structures, fixtures, appurtenances and property and other

incidentals which are necessary, useful or desirable for such a project, or any

combination thereof.

      (Added to NRS by 2003, 2932)

      NRS 271.235  “Tract” defined.  “Tract”

means any tract, lot or other parcel of land for assessment purposes, whether

platted or unplatted, regardless of lot or land lines. Lots, plots, blocks and

other subdivisions may be designated in accordance with any recorded plat

thereof; and all lands, platted and unplatted, shall be designated by a

definite description. For all purposes of the Consolidated Local Improvements

Law and any law amendatory thereof or supplemental thereto, any tract which is

assessable property in an improvement district may be legally described

pursuant to NRS 361.189.

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

      NRS 271.237  “Transportation project” defined.  “Transportation

project” means a project to provide local transportation for public use, and

includes works, systems and facilities for transporting persons, rolling stock,

equipment, terminals, stations, platforms and other facilities necessary,

useful or desirable for such a project, and all property, easements,

rights-of-way and other rights or interest incidental to the project.

      (Added to NRS by 1985, 1484)

      NRS 271.240  “Treasurer” defined.  “Treasurer”

means the city treasurer, county treasurer, or other officer of the

municipality upon whom is delegated by law general responsibility for the

maintenance of the moneys and other funds of the municipality.

      (Added to NRS by 1965, 1355)

      NRS 271.242  “Underground conversion project” defined.  “Underground conversion project” means the

removal of existing overhead service facilities owned by one or more service

providers and the replacement thereof with underground service facilities

constructed at the same location or at different locations.

      (Added to NRS by 1997, 2493)

      NRS 271.245  “Underpass project” defined.  “Underpass

project” means any tunnel, tube or other structure or facilities for the

transportation of pedestrians, motor and other vehicles, and utility lines,

under any street, stream, railroad tracks, and any other way or place,

approaches, ramps, structures, crosswalks, sidewalks, driveways, culverts,

drains, sewers, manholes, inlets, outlets, retaining walls, artificial lights,

pumping equipment, ventilating equipment, and all appurtenances and incidentals

necessary, useful or desirable for any such underpass (or any combination

thereof), including real and other property therefor.

      (Added to NRS by 1965, 1355)

      NRS 271.250  “Water project” defined.  “Water

project” means facilities appertaining to a municipal water system for the

collection, transportation, treatment, purification and distribution of water,

including without limitation springs, wells, other raw water sources, basin

cribs, dams, reservoirs, towers, other storage facilities, pumping plants and

stations, filter plant, purification system, water treatment facilities, power

plant, waterworks plant, valves, standpipes, connections, hydrants, conduits,

flumes, sluices, canals, ditches, water transmission and distribution mains,

pipes, lines, laterals, and service pipes, engines, boilers, pumps, meters,

apparatus, tools, equipment, fixtures, structures, buildings, and all

appurtenances and incidentals necessary, useful or desirable for the

acquisition, transportation, treatment, purification and distribution of

potable water or untreated water for domestic, commercial and industrial use

and irrigation (or any combination thereof), including real and other property

therefor.

      (Added to NRS by 1965, 1355)

      NRS 271.255  Computation of time.  For

the purpose of computing any period of time prescribed herein, including but

not limited to publications, the day of the first publication, other act or

designated time shall be excluded, and the day of the last publication, other

act or designated time shall be included.

      (Added to NRS by 1965, 1355)

GENERAL PROCEDURE FOR LOCAL IMPROVEMENTS

      NRS 271.265  General powers of counties, cities and towns.

      1.  The governing body of a county, city or

town, upon behalf of the municipality and in its name, without any election,

may from time to time acquire, improve, equip, operate and maintain, within or

without the municipality, or both within and without the municipality:

      (a) A commercial area vitalization project;

      (b) A curb and gutter project;

      (c) A drainage project;

      (d) An energy efficiency improvement project;

      (e) An off-street parking project;

      (f) An overpass project;

      (g) A park project;

      (h) A public safety project;

      (i) A renewable energy project;

      (j) A sanitary sewer project;

      (k) A security wall;

      (l) A sidewalk project;

      (m) A storm sewer project;

      (n) A street project;

      (o) A street beautification project;

      (p) A transportation project;

      (q) An underpass project;

      (r) A water project; and

      (s) Any combination of such projects.

      2.  In addition to the power specified in

subsection 1, the governing body of a city having a commission form of

government as defined in NRS 267.010,

upon behalf of the municipality and in its name, without any election, may from

time to time acquire, improve, equip, operate and maintain, within or without

the municipality, or both within and without the municipality:

      (a) An electrical project;

      (b) A telephone project;

      (c) A combination of an electrical project and a

telephone project;

      (d) A combination of an electrical project or a

telephone project with any of the projects, or any combination thereof,

specified in subsection 1; and

      (e) A combination of an electrical project and a

telephone project with any of the projects, or any combination thereof,

specified in subsection 1.

      3.  In addition to the power specified in

subsections 1 and 2, the governing body of a municipality, on behalf of the

municipality and in its name, without an election, may finance an underground

conversion project with the approval of each service provider that owns the

overhead service facilities to be converted.

      4.  In addition to the power specified in

subsections 1, 2 and 3, if the governing body of a municipality in a county

whose population is less than 700,000 complies with the provisions of NRS 271.650, the governing body of the municipality,

on behalf of the municipality and in its name, without any election, may from

time to time acquire, improve, equip, operate and maintain, within or without

the municipality, or both within and without the municipality:

      (a) An art project; and

      (b) A tourism and entertainment project.

      (Added to NRS by 1965, 1355; A 1971, 177; 1981, 958;

1983, 871; 1985,

1484; 1997,

2495; 1999,

854, 2865;

2001, 2080;

2003, 2935;

2009, 1403;

2011, 1168)

      NRS 271.270  Collateral powers.  The

governing body of any municipality, upon behalf of the municipality and in its

name, for the purpose of defraying all the cost of acquiring or improving, or

acquiring and improving, any project herein authorized, or any portion of the

cost thereof not to be defrayed with moneys available therefor from the general

fund, any special fund, or otherwise, shall have power hereunder:

      1.  To levy assessments against assessable

property within the municipality and to cause the assessments so levied to be

collected.

      2.  To levy from time to time and cause to

be collected taxes against all taxable property within the municipality,

without limitation as to rate or amount, except for the limitation in Section 2 of Article 10 of the

Constitution of the State of Nevada, to pay the principal of and interest on

bonds to the extent assessments are insufficient therefor.

      3.  To pledge the proceeds of any

assessments and taxes levied hereunder to the payment of special assessment

bonds and to create liens on such proceeds to secure such payments.

      4.  To issue special assessment bonds as

herein provided.

      5.  To make all contracts, execute all

instruments and do all things necessary or convenient in the exercise of the

powers granted herein, or in the performance of the municipality’s covenants or

duties or in order to secure the payment of its bonds, provided no encumbrance,

mortgage or other pledge of property (excluding any money) of the municipality

is created thereby, and provided no property (excluding money) of the

municipality is liable to be forfeited or taken in payment of such bonds.

      (Added to NRS by 1965, 1356)

      NRS 271.275  Procedure for initiating acquisition or improvement of project.  The procedure for acquiring or improving or

acquiring and improving any project can be initiated in one of the following

ways:

      1.  Provisional order method; or

      2.  Petition method.

      (Added to NRS by 1965, 1356)

      NRS 271.280  Procedure for provisional order.

      1.  Whenever the governing body of a

municipality determines to form an improvement district to conduct any project,

the engineer shall prepare and file with the clerk:

      (a) Preliminary plans showing:

             (1) A typical section of the contemplated

improvement.

             (2) The type or types of material,

approximate thickness and wideness.

             (3) A preliminary estimate of the cost of

the project, including incidental costs.

      (b) An assessment plat showing:

             (1) The area to be assessed.

             (2) Except as otherwise provided in NRS 271.378, the amount of maximum benefits estimated

to be assessed against each tract in the assessment area.

      (c) If a resolution of the governing body does

not otherwise provide, the information required pursuant to the provisions of

subsections 2 to 7, inclusive.

Ê The

governing body is not required to employ the services of an appraiser to

estimate or to assist the engineer in estimating the benefits to be derived

from the project.

      2.  The preliminary plans may provide for

one or more types of construction, and the engineer shall separately estimate

the cost of each type of construction. The estimate may be made in a lump sum

or by unit prices, as the engineer determines is most desirable for the

improvement complete in place.

      3.  A resolution or document prepared by

the engineer pursuant to subsection 1 must describe the project in general

terms.

      4.  The resolution or document must state:

      (a) What part or portion of the expense of the

project is of special benefit and therefore is to be paid by assessments.

      (b) What part, if any, has been or is proposed to

be defrayed with money derived from other than the levy of assessments.

      (c) The basis by which the cost will be

apportioned and assessments levied.

      5.  If the assessment is not to be made

according to front feet, the resolution or document must:

      (a) By apt description designate the improvement

district, including the tracts to be assessed.

      (b) Describe definitely the location of the

project.

      (c) State that the assessment is to be made upon

all the tracts benefited by the project proportionately to the benefits

received.

      6.  If the assessment is to be upon the

abutting property upon a frontage basis, it is sufficient for the resolution or

document so to state and to define the location of the project to be made.

      7.  It is not necessary in any case to

describe minutely in the resolution or document each particular tract to be

assessed, but simply to designate the property, improvement district or the

location, so that the various parts to be assessed can be ascertained and

determined to be within or without the proposed improvement district.

      8.  If the preliminary plans include a

commercial area vitalization project, then in addition to the other

requirements in this section, before the plans are ratified by the governing

body, the plans must include a plan for the management of the proposed improvement

district which must include, without limitation:

      (a) The improvements proposed for each year of

the first 5 fiscal years of the proposed improvement district;

      (b) An estimate of the total amount to be

expended on improvements in the first year of operation;

      (c) A list of any other special assessments that

are currently being levied within the proposed improvement district;

      (d) The name of any proposed association; and

      (e) Any other matter that the governing body

requires to be set forth in the plan.

      9.  Upon the filing of the plans, plat and,

if the engineer prepares a document pursuant to paragraph (c) of subsection 1,

the document prepared by the engineer pursuant to paragraph (c) of subsection

1, they must be examined by the governing body. If the plans, plat and

document, if any, are found to be satisfactory, the governing body shall make a

provisional order by resolution to the effect that the project will be acquired

or improved, or both acquired and improved.

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

      NRS 271.285  Procedure for petition.

      1.  Except as otherwise provided in

subsection 2, whenever the owner or owners of lands to be assessed for not less

than 90 percent of the entire cost of any project, including all incidental

expenses, constituting at least 66 2/3 percent in frontage, in area or other

property basis used for the computation of assessments as therein provided, as

the case may be, by written petition, initiates the acquisition of any project

which the governing body is authorized to initiate, subject to the following

limitations:

      (a) Except as otherwise provided in subsection 7

of NRS 271.325, the governing body may incorporate

such project in any improvement district or districts.

      (b) The governing body need not proceed with the

acquisition of any such project or any part thereof after holding a hearing

thereon, pursuant to NRS 271.310, and all

provisions thereof thereunto enabling, if the governing body shall determine

that it is not for the public interest that the proposed project, or a part

thereof, be then ordered to be made.

      (c) Any particular kind of project, or any

material therefor, or any part thereof, need not be acquired or located, as

provided in the petition, if the governing body shall determine that such is

not for the public interest.

      (d) The governing body need not take any

proceedings or action upon receiving any such petition, if the governing body

shall thereupon determine by resolution that the acquisition of the designated

project probably is not feasible for a reason or reasons stated in such

resolution, and if the resolution requires a cash deposit or a pledge of

property in at least an amount or value therein designated and found therein by

the governing body probably to be sufficient to defray the expenses and costs

incurred by the municipality taken preliminary to and in the attempted

acquisition of the project designated in the petition, and if such deposit or

pledge is not made with the treasurer within 20 days after one publication in a

newspaper of general circulation in the municipality of a notice of the

resolution’s adoption and of its content in summary form. An additional deposit

or pledge may from time to time be similarly so required as a condition

precedent to the continuation of action by the municipality. Whenever such

deposit or pledge is so made and thereafter the governing body shall determine

that such acquisition is not feasible within a reasonable period of time, the

governing body may require that all or any portion of the costs theretofore

incurred in connection therewith by the municipality after its receipt of the

petition shall be defrayed from such deposit or the proceeds of such pledged

property in the absence of such defrayment of costs by petitioners or other

interested persons within 20 days after the determination by resolution of the

amount so to be defrayed and after such published notice thereof.

      2.  A petition signed by owners of tracts

constituting at least one-half of the basis used for computation of assessments

is sufficient to initiate procedures for acquiring or improving a commercial

area vitalization project. A petition for acquiring or improving a commercial

area vitalization project must be accompanied by a plan describing proposed

improvements and a proposed assessment plat when submitted to the governing

body.

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

      NRS 271.290  Subsequent procedure after filing of petition.

      1.  Except as otherwise expressly provided

or necessarily implied in this section or in NRS

271.285, upon the filing of such a petition, the governing body shall

proceed in the same manner as is provided for hereby where proceedings are

initiated by the governing body.

      2.  Upon the filing of a petition for the

acquisition or improvement of a commercial area vitalization project, the governing

body shall hold a public hearing on the petition. At least 20 days before the

public hearing, the governing body shall:

      (a) Mail notice of the hearing to each owner of

real property within the proposed improvement district and to each tenant who resides

or owns a business located within the proposed improvement district; and

      (b) Publish notice of the hearing in a newspaper

of general circulation in the municipality,

Ê describing

the purpose and general location of the proposed improvement district, and the

date, time and place of the proposed public hearing.

      3.  At the public hearing, any owner of

real property or tenant who resides or owns a business located within the

proposed district for a commercial area vitalization project may present, orally

or in writing, the reasons why he or she believes that:

      (a) The petition does not contain a sufficient

number of qualified signatures; or

      (b) The finding required by subsection 4 cannot

reasonably be made with respect to any part of the proposed improvement

district.

      4.  After consideration of any objections

made at the hearing, and of any other information reasonably known to it, the

governing body must, as a condition precedent to the initiation of the

procedure for acquiring or improving a commercial area vitalization project,

find that the public interest will benefit by the provision of the proposed

improvements within that part of the municipality. In making this

determination, the governing body shall consider the differences it finds

between the municipality as a whole and the territory within and adjacent to

the proposed improvement district.

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

      NRS 271.295  Combination of projects.

      1.  More than one project may be combined

in one improvement district when the governing body determines such projects

may be combined together in an efficient and economical improvement district.

      2.  If in the combination of projects, they

shall be separate and distinct by reason of substantial difference in their

character or location, or otherwise, each such project shall be considered as a

unit or quasi-improvement district for the purpose of petition, remonstrance

and assessment.

      3.  In case of such combination, the

governing body shall designate the project and area constituting each such

unit, and in the absence of an arbitrary and unreasonable abuse of discretion,

its determination that there is or is not such a combination and its

determination of the project and area constituting each such unit shall be

final and conclusive.

      4.  The costs of acquiring or improving

each such project shall be segregated for the levy of assessments and an

equitable share of the incidental costs shall be allocated to each such unit.

      (Added to NRS by 1965, 1358)

      NRS 271.296  Commercial area vitalization projects: Dissolution of

improvement district.

      1.  The governing body may, by resolution,

dissolve an improvement district that is created for the purposes of a

commercial area vitalization project if property owners whose property is

assessed for a combined total of more than 50 percent of the total amount of

the assessments of all the property in the improvement district submit a

written petition to the governing body that requests the dissolution of the

district within the period prescribed in subsection 2.

      2.  The dissolution of an improvement

district pursuant to this section may be requested within 30 days after:

      (a) The first anniversary of the date the

improvement district was created; and

      (b) Each subsequent anniversary thereafter.

      3.  As soon as practicable after the

receipt of the written petition of the property owners submitted pursuant to

subsection 1, the governing body shall pass a resolution of intention to

dissolve the improvement district. The governing body shall give notice of a

hearing on the dissolution. The notice must be provided and the hearing must be

held pursuant to the requirements set forth in NRS

271.377. If the governing body determines that dissolution of the improvement

district is appropriate, it shall dissolve the improvement district by

resolution, effective not earlier than the 30th day after the hearing.

      4.  If there is indebtedness, outstanding

and unpaid, incurred to accomplish any of the purposes of the improvement

district, the portion of the assessment necessary to pay the indebtedness

remains effective and must be continued in the following years until the debt

is paid.

      (Added to NRS by 1999, 2864)

      NRS 271.297  Commercial area vitalization projects: Modification of plan or

plat.  An association with which a

governing body contracts pursuant to NRS 271.332

may, at any time, request that the governing body modify a plan or plat with

regard to the commercial area vitalization project. Upon the written request of

the association, the governing body may modify the plan or plat by ordinance

after holding a hearing on the proposed modification pursuant to NRS 271.377. If the proposed modification of a plat

expands the territory for assessment, a person who owns or resides within a

tract which is located within the territory proposed to be added to the

improvement district and which is used exclusively for residential purposes may

file a protest pursuant to NRS 271.392 at any time

before the governing body modifies the plat by ordinance. A petition is not

required for a modification made pursuant to this section.

      (Added to NRS by 1999, 2862)

      NRS 271.300  Effect of estimates.

      1.  Any estimate of cost required or

authorized herein shall not constitute a limitation upon such cost nor a

limitation upon the rights and powers of the governing body or of any officers,

agents or employees of the municipality, except as herein otherwise expressly

stated.

      2.  No assessment, however, shall exceed

the amount of the estimate of maximum special benefits to the tract assessed

from any project.

      (Added to NRS by 1965, 1358)

      NRS 271.305  Provisional order: Provision and contents of notice of hearing;

restrictions on changes after provision of notice.

      1.  In the provisional order the governing

body shall set a time, at least 20 days thereafter, and a place at which the

owners of the tracts to be assessed, or any other interested persons, may

appear before the governing body and be heard as to the propriety and

advisability of acquiring or improving, or acquiring and improving, the project

or projects provisionally ordered. If a mobile home park is located on one or

more of the tracts to be assessed, the notice must be given to the owner of the

tract and each tenant of that mobile home park.

      2.  Notice must be given:

      (a) By publication.

      (b) By mail.

      (c) By posting.

      3.  Proof of publication must be by

affidavit of the publisher.

      4.  Proof of mailing and proof of posting

must be by affidavit of the engineer, clerk, or any deputy mailing the notice

and posting the notice, respectively.

      5.  Proof of publication, proof of mailing

and proof of posting must be maintained in the records of the municipality

until all the assessments appertaining to the project have been paid in full,

including principal, interest, any penalties, and any collection costs.

      6.  The notice may be prepared by the

engineer and ratified by the governing body, and, except as otherwise provided

in subsection 7, must state:

      (a) The kind of project proposed.

      (b) The estimated cost of the project, and the

portion, if any, to be paid from sources other than assessments.

      (c) The basis for apportioning the assessments,

which assessments must be in proportion to the special benefits derived to each

of the several tracts comprising the assessable property and on a front foot,

area, zone or other equitable basis.

      (d) The number of installments and time in which

the assessments will be payable.

      (e) The maximum rate of interest on unpaid

installments of assessments.

      (f) The extent of the improvement district to be

assessed, by boundaries or other brief description.

      (g) The time and place of the hearing where the

governing body will consider all objections to the project.

      (h) That all written objections to the project

must be filed with the clerk of the municipality at least 3 days before the

time set for the hearing.

      (i) If the project is not a commercial area

vitalization project, that pursuant to NRS 271.306,

if a majority of the property owners to be assessed for a project proposed by a

governing body object in writing within the time stated in paragraph (h), the

project must not be acquired or improved unless:

             (1) The municipality pays one-half or more

of the total cost of the project, other than a park project, with money derived

from other than the levy or assessments; or

             (2) The project constitutes not more than

2,640 feet, including intersections, remaining unimproved in any street,

including an alley, between improvements already made to either side of the

same street or between improvements already made to intersecting streets.

      (j) That the description of the tracts to be

assessed, the maximum amount of benefits estimated to be conferred on each such

tract and all proceedings in the premises are on file and can be examined at

the office of the clerk.

      (k) Unless there will be no substantial change,

that a substantial change in certain existing street elevations or grades will

result from the project, without necessarily including any statement in detail

of the extent or location of any such change.

      (l) That a person should object to the formation

of the district using the procedure outlined in the notice if the person’s

support for the district is based upon a statement or representation concerning

the project that is not contained in the language of the notice.

      (m) That if a person objects to the amount of

maximum benefits estimated to be assessed or to the legality of the proposed

assessments in any respect:

             (1) The person is entitled to be

represented by counsel at the hearing;

             (2) Any evidence the person desires to

present on these issues must be presented at the hearing; and

             (3) Evidence on these issues that is not

presented at the hearing may not thereafter be presented in an action brought

pursuant to NRS 271.315.

      (n) If the project is a commercial area

vitalization project, that:

             (1) A person who owns or resides within a

tract in the proposed improvement district and which is used exclusively for

residential purposes may file a protest to inclusion in the assessment plat

pursuant to NRS 271.392; and

             (2) Pursuant to NRS

271.306, if written remonstrances by the owners of tracts constituting

one-third or more of the basis for the computation of assessments for the

commercial area vitalization project are presented to the governing body, the

governing body shall not proceed with the commercial area vitalization project.

      7.  The notice need not state either or

both of the exceptions stated in subsection 2 of NRS

271.306 unless either or both of the exceptions are determined by the

governing body or the engineer to be relevant to the proposed improvement

district to which the notice appertains.

      8.  All proceedings may be modified or

rescinded wholly or in part by resolution adopted by the governing body, or by

a document prepared by the engineer and ratified by the governing body, at any

time before the passage of the ordinance adopted pursuant to NRS 271.325, creating the improvement district, and

authorizing the project.

      9.  No substantial change in the

improvement district, details, preliminary plans or specifications or estimates

may be made after the first publication, posting or mailing of notice to

property owners, whichever occurs first, except:

      (a) As otherwise provided in NRS 271.640 to 271.646,

inclusive; or

      (b) For the deletion of a portion of a project

and property from the proposed program and improvement district or any

assessment unit.

      10.  The engineer may make minor changes in

time, plans and materials entering into the work at any time before its

completion.

      11.  If the ordinance is for a commercial

area vitalization project, notice sent pursuant to this section must be sent by

mail to each person who owns real property which is located within the proposed

improvement district and to each tenant who resides or owns a business located

within the proposed improvement district.

      (Added to NRS by 1965, 1359; A 1969, 1413; 1989, 460, 523, 638; 1991, 669, 1873; 1993, 290; 1999, 2868; 2011, 2913)

      NRS 271.306  Apportionment of assessments for irregularly shaped tracts;

objections to acquisition or improvement of project.

      1.  Regardless

of the basis used for apportioning assessments, the amount apportioned to a

wedge or V or any other irregularly shaped tract must be in proportion to the

special benefits thereby derived.

      2.  Except

as otherwise provided in subsections 3 and 4, if, within the time specified in

the notice, complaints, protests and objections in writing, that is, all

written remonstrances, against acquiring or improving the project proposed by

initiation of the governing body are filed with the clerk, signed by the owners

of tracts constituting a majority of the frontage, of the area, of the zone, or

of the other basis for the computation of assessments, as the case may be, of

the tracts to be assessed in the improvement district or in the assessment unit

if the improvement district is divided into assessment units, the project

therein must not be acquired or improved unless:

      (a) The

municipality pays one-half or more of the total cost of the project, other than

a park project, with money derived from other than the levy of assessments; or

      (b) The

project constitutes not more than 2,640 feet, including intersections,

remaining unimproved in any street, including an alley, between improvements

already made to either side of the same street or between improvements already

made to intersecting streets. In this case the governing body may on its own

motion cause the intervening and unimproved part of the street to be improved.

Such improvements will not be stayed or defeated or prevented by written

complaints, protests and objections thereto, unless the governing body in its

sole discretion, deems such written complaints, protests and objections proper

to cause the improvement to be stayed or prevented.

      3.  Written

remonstrances by the owners of tracts constituting 50 percent of the basis for

the computation of assessments suffice to preclude the acquisition or

improvement of a street beautification project.

      4.  Written remonstrances by the owners of

tracts constituting at least one-third of the basis for the computation of

assessments suffice to preclude the acquisition or improvement of a commercial

area vitalization project. For the purposes of this subsection, the property of

a single owner may not be counted as constituting more than 10 percent of the

basis.

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

      NRS 271.307  Preparation of document by engineer without prior direction of

governing body.  When expressly

authorized by a provision of this chapter and the conditions of paragraph (a)

or (b), or both, of subsection 2 of NRS 271.306 are

satisfied, the engineer may prepare a document required by this chapter without

the prior direction of the governing body, and the governing body may ratify

the document by ordinance or resolution upon determining that the document is

satisfactory. The determination of the governing body is conclusive.

      (Added to NRS by 1991, 1872)

      NRS 271.308  Emergency ordinance.  Except

as otherwise provided in NRS 271.475:

      1.  When expressly authorized by a

provision of this chapter and the conditions of paragraph (a) or (b), or both,

of subsection 2 of NRS 271.306 are satisfied, an

ordinance required by this chapter may be adopted or amended as if an emergency

existed.

      2.  The governing body’s declaration, if

any, in any ordinance that it is such an ordinance is conclusive in the absence

of fraud or gross abuse of discretion.

      3.  Such an ordinance may become effective

at any time when an emergency ordinance of the municipality may go into effect.

      4.  Such an ordinance may be adopted by an

affirmative vote of not less than two-thirds of all the voting members of the

governing body, excluding from any such computation any vacancy on the

governing body and any member thereon who may vote only to break a tie vote.

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

      NRS 271.310  Provisional order: Hearing; determination of governing body.

      1.  On the date and at the place fixed for

the hearing any and all property owners interested in the project may present

their views in respect to the proposed projects to the governing body. The

governing body may adjourn the hearing from time to time.

      2.  After the hearing has been concluded,

after all written complaints, protests and objections have been read and

considered, and after all persons desiring to be heard in person have been

heard, the governing body shall consider the arguments, if any, and any other

relevant material put forth, and shall by resolution or ordinance, as the board

determines, pass upon the merits of each such complaint, protest or objection.

      3.  If the governing body determines that

it is not for the public interest that the proposed project, or a part of the

project, be made, the governing body shall make an order by resolution to that

effect, and thereupon the proceedings for the project, or the part of the

project determined against by the order, must stop and must not be begun again

until the adoption of a new resolution.

      4.  Any complaint, protest or objection to:

      (a) The propriety of acquiring or improving or

acquiring and improving the project;

      (b) The estimated cost of the project;

      (c) The determination concerning the portion of

the cost of the project to be paid by assessments;

      (d) The method used to estimate the special

benefits to be derived from the project generally or by any tract in the

assessment area;

      (e) The basis established for apportionment of

the assessments; or

      (f) The regularity, validity and correctness of

any other proceedings or instruments taken, adopted or made before the date of

the hearing,

Ê shall be

deemed waived unless presented in writing at the time and in the manner

provided by NRS 271.305.

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

      NRS 271.315  Appeal from adverse order: Pleading with particularity required;

judicial review limited.

      1.  Any person filing a written complaint,

protest or objection as provided in NRS 271.305

may, within 30 days after the governing body has finally passed on the

complaint, protest or objection by resolution or ordinance as provided in

subsection 2 of NRS 271.310, commence an action or

suit in any court of competent jurisdiction to correct or set aside the

determination, but thereafter all actions or suits attacking the validity of

the proceedings and the amount of benefits are perpetually barred.

      2.  Any person who brings an action

pursuant to this section must plead with particularity and prove the facts upon

which he or she relies to establish:

      (a) That the estimate of the benefits to be

derived from the project or the method used to apportion the cost of the

project is fraudulent, arbitrary or unsupported by substantial evidence; or

      (b) That any provision of NRS

271.265 to 271.310, inclusive, or 271.800 has been violated.

Ê Conclusory

allegations of fact or law are insufficient to comply with the requirements of

this subsection.

      3.  In any action brought pursuant to this

section, judicial review of the proceedings is confined to the record before

the governing body. Evidence that has not been presented to the governing body

must not be considered by the court.

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

      NRS 271.320  Procedure after hearing; modification; division into

construction units.

      1.  After the hearing and after the

governing body has:

      (a) Disposed of all complaints, protests and

objections, oral and in writing;

      (b) Determined that it is not prevented from

proceeding pursuant to subsection 3 or 4 of NRS 271.306;

and

      (c) Determined that:

             (1) Either or both exceptions stated in

subsection 2 of NRS 271.306 apply; or

             (2) There were not filed with the clerk

complaints, protests and objections in writing and signed by the owners of

tracts constituting a majority of the frontage, of the area, of the zone, or of

the other basis for the computation of assessments stated in the notice, of the

tracts to be assessed in the improvement district or in the assessment unit, if

any,

Ê and the

governing body has jurisdiction to proceed, the governing body shall determine

whether to proceed with the improvement district, and with each assessment

unit, if any, except as otherwise provided in this chapter.

      2.  Except as otherwise provided in NRS 271.640 to 271.646,

inclusive, if the governing body desires to proceed and desires any

modification, by motion or resolution it shall direct the engineer to prepare

and present to the governing body:

      (a) A revised and detailed estimate of the total

cost, including, without limiting the generality of the foregoing, the cost of

acquiring or improving each proposed project and of each of the incidental

costs. The revised estimate does not constitute a limitation for any purpose.

      (b) Full and detailed plans and specifications

for each proposed project designed to permit and encourage competition among

the bidders, if any project is to be acquired by construction contract.

      (c) A revised map and assessment plat showing

respectively the location of each project and the tracts to be assessed therefor,

not including any area or project not before the governing body at a

provisional order hearing.

      3.  That resolution, a separate resolution,

or the ordinance creating the improvement district may combine or divide the

proposed project or projects into suitable construction units for the purpose

of letting separate and independent contracts, regardless of the extent of any

project constituting an assessment unit and regardless of whether a portion or

none of the cost of any project is to be defrayed other than by the levy of

special assessments. Costs of unrelated projects must be segregated for

assessment purposes as provided in this chapter.

      (Added to NRS by 1965, 1361; A 1991, 1876; 1999, 2871; 2011, 2915)

      NRS 271.325  Resolution of governing body; adoption and amendment of

ordinance creating district; recording list of tracts and estimated

assessments; overlapping boundaries of commercial area vitalization projects

prohibited.

      1.  When an accurate estimate of cost, full

and detailed plans and specifications and map are prepared, are presented and

are satisfactory to the governing body, it shall, by resolution, make a

determination that:

      (a) Public convenience and necessity require the

creation of the district; and

      (b) The creation of the district is economically

sound and feasible.

Ê This

determination may be made part of the ordinance creating the district adopted

pursuant to subsection 2 and is conclusive in the absence of fraud or gross

abuse of discretion.

      2.  The governing body may, by ordinance,

create the district and order the proposed project to be acquired or improved.

This ordinance may be adopted and amended as if an emergency existed.

      3.  The ordinance must prescribe:

      (a) The extent of the improvement district to be

assessed, by boundaries or other brief description, and similarly of each

assessment unit therein, if any.

      (b) The kind and location of each project

proposed, without mentioning minor details.

      (c) The amount or proportion of the total cost to

be defrayed by assessments, the method of levying assessments, the number of

installments and the times in which the costs assessed will be payable.

      (d) The character and extent of any construction

units.

      4.  The engineer may further revise the

cost, plans and specifications and map from time to time for all or any part of

any project, and the ordinance may be appropriately amended. Except as

otherwise provided in NRS 271.640 to 271.646, inclusive, such amendment must take place

before letting any construction contract therefor and before any work being

done other than by independent contract let by the municipality.

      5.  The ordinance, if amended, must order

the work to be done as provided in this chapter.

      6.  Upon adoption or amendment of the

ordinance, the governing body shall cause to be recorded in the office of the

county recorder a certified copy of a list of the tracts to be assessed and the

amount of maximum benefits estimated to be assessed against each tract in the

assessment area, as shown on the assessment plat as revised and approved by the

governing body pursuant to NRS 271.320. Neither the

failure to record the list as provided in this subsection nor any defect or

omission in the list regarding any parcel or parcels to be included within the

district affects the validity of any assessment, the lien for the payment

thereof or the priority of that lien.

      7.  The governing body may not adopt an

ordinance creating or modifying the boundaries of an improvement district for a

commercial area vitalization project if the boundaries of the improvement

district overlap an existing improvement district created for a commercial area

vitalization project.

      (Added to NRS by 1965, 1362; A 1989, 255, 525; 1991, 1876; 1995, 390; 1999, 2872; 2001, 1758; 2011, 2916)

      NRS 271.330  Methods of acquisition or improvement.

      1.  Any construction work for any project

shall be done in any one or more of the following three ways:

      (a) By independent contract.

      (b) By use of municipally owned or leased

equipment and municipal officers, agents and employees.

      (c) By another public body or the Federal

Government acquiring or improving a project or any interest therein which is

herein authorized, which results in general benefits to the municipality and in

special benefits to the assessable property being assessed therefor by the

municipality within its boundaries.

      2.  Any project or any interest therein not

involving construction work appertaining to a capital improvement may be

acquired or improved pursuant to any appropriate contract, or otherwise,

including, without limiting the generality of the foregoing, the condemnation

or other acquisition of real property. In such case nothing herein in

subsection 1 nor in NRS 271.335, 271.340 or 271.345 shall

be applicable.

      3.  Notwithstanding a project herein

authorized or any interest therein may not be owned by a municipality nor be

directly acquired or improved, nor the costs thereof directly incurred, by a

municipality, and notwithstanding the project herein authorized or any interest

therein may be located on land, an easement or other interest therein, or other

real property owned by the Federal Government or a public body other than the

municipality, the municipality shall have the power:

      (a) To acquire or improve, or both acquire and

improve, or to cooperate in the acquisition or improvement of, or both the

acquisition and improvement of, the project, or any interest therein, with the

Federal Government or any public body (other than the municipality), pursuant

to agreement between or among the municipality and such other bodies corporate

and politic, so long as the project or the interest therein acquired or

improved, or both acquired and improved, results in general benefits to the

municipality and in special benefits to the assessable property being assessed

therefor by the municipality within its boundaries.

      (b) To levy special assessments on such

assessable property to defray all or any part of the costs of the project or

any interest therein, or to defray all or any part of the municipality’s share

of such costs if all costs are not being defrayed by the municipality.

      (c) To issue bonds and to exercise other powers

herein granted and appertaining to such acquisition or improvement, or both.

      (Added to NRS by 1965, 1362)

      NRS 271.332  Commercial area vitalization projects: Governing body authorized

to contract for provision of improvements with nonprofit association;

requirements for association; extension of terms of contract; contract to

ensure type and level of services continue.

      1.  A governing body that forms an

improvement district for a commercial area vitalization project may contract

with a nonprofit association to provide the improvements that are specified in

the plans for the commercial area vitalization project. If creation of the

commercial improvement district was initiated by petition, the governing body

shall contract for that purpose with the association named in the plan for

management of the improvement district.

      2.  An association with which a governing

body contracts pursuant to subsection 1 must be a private nonprofit corporation

and must be identified in the plan for management of the improvement district.

The association shall maintain liability insurance covering its activities.

      3.  The contract between the governing body

and the association is a contract for professional services and is not subject

to the limitations of subsection 1 of NRS

354.626. The terms of the contract may extend:

      (a) Beyond the terms of office of members of the

governing body; and

      (b) For the time necessary to cover the life of

improvements and to fulfill financial commitments for equipment, services and

related undertakings.

      4.  The association does not become a

political subdivision, local government, public body, governmental agency or

entity, establishment of the government, public corporation or quasi-public

corporation for any purpose solely on the basis of a contract entered into with

a governing body pursuant to subsection 1.

      5.  A contract executed pursuant to this

section must ensure that the type and level of services provided by the

municipality at the time of the creation of the improvement district continue after

the improvement district is formed.

      (Added to NRS by 1999, 2861)

      NRS 271.333  Commercial area vitalization projects: Contract with nonprofit

association to provide for internal controls and audits; authority of governing

body to take control of certain assets of association.

      1.  A contract executed pursuant to NRS 271.332 must specify the approvals required

for expenditures and provide for internal controls adequate to protect the

assets of the improvement district. The contract must provide for audits of the

association by the governing body at the discretion of the governing body.

      2.  If an audit finds a misuse of money or

any fraud in the activities of the association, the governing body may take

control of any assets of the association related to the improvement district.

      (Added to NRS by 1999, 2862)

      NRS 271.335  Construction contracts.

      1.  No contract for doing construction work

for acquiring or improving the project contemplated may be made or awarded, nor

may the governing body incur any expense or liability in relation thereto,

except for maps, plats, diagrams, estimates, plans, specifications and notices,

until after the hearing upon the provisional order and notice thereof provided

for in NRS 271.305 have been given and had.

      2.  This section does not prevent the

governing body from advertising by publication for proposals for doing the work

whenever the governing body sees fit, but the contract may not be made or

awarded before the time stated in subsection 1.

      3.  Except as otherwise provided in

subsection 12 and in NRS 271.800, in the case of

construction work done by independent contract for any project, or portion

thereof, in any improvement district, the municipality shall request

competitive bids, and proceed thereon, pursuant to the provisions of chapter 338 of NRS.

      4.  The municipality may waive any

irregularity in the form of any bid.

      5.  Any contract may be let on a lump sum

or on a unit basis.

      6.  No contract may be entered into for

such work unless the contractor gives an undertaking with a sufficient surety

or sureties approved by the governing body and in an amount fixed by it for the

faithful performance of the contract and for payment of the contract.

      7.  Upon default in the performance of any

contract, any designated official, as directed by motion of the governing body,

may advertise and relet the remainder of the work without further ordinance or

resolution and deduct the cost from the original contract price and recover any

excess cost by suit on the original bond, or otherwise.

      8.  All contracts must provide among other

things that the person entering into the contract with the municipality will

pay for all materials furnished and labor and services rendered for the

performance of the contract, and that any person furnishing the materials or

rendering the services may maintain an action to recover for them against the

obligor in the undertaking as though the person was named therein.

      9.  A contract or agreement made in

violation of the provisions of this section is voidable, and no action may be

maintained thereon by any party thereto against the municipality.

      10.  To the extent the municipality makes

any payment thereunder, such a contract or agreement is valid, and any such

payment may be included in any cost defrayed by the levy of assessments, unless

theretofore the municipality elects to void the contract or agreement in its

entirety and to recover any such payment from the party to whom made.

      11.  The governing body, except as

expressly limited in this section, may, in the letting of contracts, impose

such conditions upon bidders with regard to bonds and securities, and such

guaranties of good and faithful performance and completion of any work and the

keeping of the work in repair, and providing for any further matter or thing in

connection therewith, as may be considered by the governing body to be

advantageous to the municipality and to all interested.

      12.  The provisions of subsections 3 to 11,

inclusive, do not apply to work performed by an association pursuant to a

contract entered into pursuant to NRS 271.332.

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

      NRS 271.337  Addition of certain improvements to existing contracts for

construction work; waiver of certain requirements by owner.  After notice is published by the governing

body pursuant to NRS 271.305:

      1.  In the case of a change in the project

as described in subsection 2, the owner of the property that will be assessed

for the cost of the additional work may at any time waive in writing:

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

271.325;

      (b) The requirements regarding notice and hearing

of NRS 271.305, 271.310,

271.380, 271.385 and 271.415 relating to the change; and

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

Ê

Notwithstanding any other requirement set forth in this chapter, the governing

body is not required to comply with any provision waived pursuant to this

subsection.

      2.  The governing body may add to an

existing contract for construction work any improvement which an owner of

assessable property requests to be included in a project without further

compliance with subsection 3 of NRS 271.335 or the

provisions of any law requiring competitive bidding on any public contract,

project, work or improvement, if the owner who is requesting the addition

agrees in writing that the property will be assessed for the cost of the

additional work.

      (Added to NRS by 1995, 389)

      NRS 271.340  Construction by municipality: Supplies and materials.

      1.  In the case of construction work done

by the use of municipally owned or leased equipment and municipal officers,

agents and employees for any project, or portion thereof, in any improvement

district, supplies and materials may be purchased or otherwise acquired

therefor.

      2.  The municipality shall accept the

lowest bid, kind, quality and material being equal, but the municipality has

the right to reject any bid, to waive any irregularity in any bid, and to

select a single item from any bid when so stated in the invitation to bid.

      3.  The provision as to bidding does not

apply to the purchase of patented and manufactured products offered for sale in

a noncompetitive market or solely by a manufacturer’s authorized dealer.

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

      NRS 271.345  Cooperative construction.

      1.  In the case of construction work done

by agreement with one or more public bodies or the Federal Government, or both,

for any project, or portion thereof, in any improvement district, the

municipality may enter into and carry out any contract or establish or comply

with the rules and regulations concerning labor and materials and other related

matters in connection with any project or portion thereof as the municipality

may deem desirable or as may be requested by the Federal Government or any

public body other than the municipality which other public body is a party to

any such contract with the municipality, that may assist in the financing of

any project or any part thereof, regardless of whether the municipality is a

party to any construction contract or other contract appertaining to incurring

costs of the project.

      2.  Any project or projects, any portion of

the costs of which may be defrayed by the municipality by the levy of special

assessments hereunder, may be acquired with the cooperation and assistance of,

or under a contract or contracts let by, or with labor, or supplies and

materials, or all of such furnished by, any one or more such public bodies or

the Federal Government, or both.

      3.  Advantage may be taken of any offer

from any source to complete any project or projects on a division of expense or

responsibility.

      4.  The engineer on behalf of and in the

name of the municipality is authorized to acquire or improve any such project

or projects in such a manner, when so authorized by the ordinance creating the

improvement district or any amendment thereto.

      (Added to NRS by 1965, 1364)

      NRS 271.350  Use of existing improvements.  After

the provisional order hearing and at the time of the passage of the ordinance

creating any improvement district and any projects for the improvement

district, or any amendment thereof, if any tract or any railway company to be

assessed in the improvement district has the whole or any part of the proposed

projects, conforming to the general plan, the same may be adopted in whole or

in part, or may be changed to conform to the general plan, if deemed practical,

and the owner of such real estate shall, when the assessment is made, be

credited with the amount which is saved by reason of adapting or adopting such

existing improvements.

      (Added to NRS by 1965, 1365)

      NRS 271.355  Interim warrants.

      1.  For the purpose of paying any

contractor or otherwise defraying any costs of the project as the costs become

due from time to time until money is available therefor from the levy and

collection of assessments and any issuance of bonds, the governing body may

issue interim warrants.

      2.  Any interim warrants issued for any

construction work may be issued only upon estimates of the engineer.

      3.  Any interim warrants must:

      (a) Bear such date or dates;

      (b) Mature in such denomination or denominations

at such time or times, or at any time upon call;

      (c) Except as otherwise provided in NRS 99.067, bear 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

      (d) Be payable in such medium of payment at such

place or places within and without the State, including but not limited to the

county treasurer,

Ê as the

governing body may determine.

      4.  Any interim warrants may be issued with

privileges for registration for payment as to principal only, or as to both

principal and interest, may be negotiable or nonnegotiable, may be general

obligations for the payment of which the governing body pledges the full faith

and credit of the municipality, or may be special obligations payable from

designated special assessments, any bond proceeds, and any other money

designated to be available for the redemption of such interim warrants, and

generally must be issued in such manner, in such form, with such recitals,

terms, covenants and conditions, and with such other details, as may be provided

by the governing body by ordinance.

      5.  An ordinance for the issuance of

interim warrants may be adopted or amended as if an emergency existed.

      (Added to NRS by 1965, 1365; A 1971, 2100; 1975, 845;

1981, 1407; 1983, 578; 1991, 1878; 2009, 2657)

      NRS 271.357  Establishment of procedure for obtaining hardship determination.

      1.  The governing body of each municipality

which creates an improvement district shall establish a procedure to allow a

person whose property will be included within the boundaries of the district to

apply for a hardship determination.

      2.  The procedure must include the referral

of applications to an appropriate social services agency within the local

government for evaluation. The agency shall consider each application on the

basis of ability to pay the assessments attributable to the applicant’s

property and render a recommendation of approval or disapproval to the

governing body.

      3.  The procedure must include a

requirement for renewal of the hardship determination as often as the governing

body deems necessary. An application for the renewal of a hardship

determination must be treated in a manner that is similar to the evaluation and

approval required for an initial determination.

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

      NRS 271.360  Order for proposed assessment roll; form of roll; postponement

of assessments on property for which hardship determination has been approved;

effect of improper designation.

      1.  After the making of any construction

contract, or after the determination of the net cost to the municipality, but

not necessarily after the completion of the project, the governing body, by

resolution or by a document prepared by the engineer and ratified by the

governing body, shall:

      (a) Determine the cost of the project to be paid

by the assessable property in the improvement district.

      (b) Order the engineer to make out an assessment

roll, or ratify his or her roll already made, containing, among other things:

             (1) The name of each last known owner of

each tract to be assessed, or if not known, that the name is “unknown.”

             (2) A description of each tract to be

assessed, and the amount of the proposed assessment thereon, apportioned upon

the basis for assessments stated in the provisional order for the hearing on

the project.

      (c) Cause a copy of the resolution or ratified

document to be furnished by the clerk to the engineer.

      2.  In fixing the amount or sum of money

that may be required to pay the costs of the project, the governing body need

not necessarily be governed by the estimates of the costs of such project

provided for herein, but the governing body may fix such other sum, within the

limits prescribed, as it may deem necessary to cover the cost of such project.

      3.  Before ordering the engineer to make

out an assessment roll or ratifying his or her roll already made, the governing

body shall consider all applications for hardship determinations and the

recommendations made by the social services agency and make a final decision on

each application. The governing body shall direct the engineer to postpone the

assessments on property for which a hardship determination has been finally

approved. A property owner whose hardship determination is approved shall pay

interest on the unpaid balance of previous and current assessments at the same

rate and terms as are established for other assessments in the manner provided

by the governing body. The assessment must remain postponed until the earlier

of the following occurrences:

      (a) The property is sold or transferred to a

person other than one to whom a hardship determination has been granted;

      (b) The term of the bonds expires;

      (c) The property owner’s application for renewal

of the hardship determination is disapproved;

      (d) The property owner fails to pay the interest

on the unpaid balance of assessments in a timely manner; or

      (e) The property owner pays all previous and

current assessments.

      4.  A property owner may pay all previous

and current assessments at any time before they become due without penalty.

      5.  The governing body shall not sell bonds

on the basis of the assessments for which hardship determinations have been

approved. A special fund for the payment of the costs of the project assessed

against property for which hardship determinations have been made must be

created. The fund must be reimbursed when the balance of unpaid assessments are

paid, including all interest paid during the period of postponement. The

surplus and deficiency fund established pursuant to NRS

271.428 may be used as the special fund.

      6.  If by mistake or otherwise any person

is improperly designated in the assessment roll as the owner of any tract, or

if the same is assessed without the name of the owner, or in the name of a

person other than the owner, such assessment shall not for that reason be

vitiated but shall, in all respects, be as valid upon and against such tract as

though assessed in the name of the owner thereof; and when the assessment roll

has been confirmed, such assessment shall become a lien on such tract and be

collected as provided by law.

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

      NRS 271.365  Method of computing and limitations upon assessments.

      1.  If the assessment is made upon the

basis of frontage, the engineer shall assess each tract with such relative

portion of the whole amount to be levied as the length of front of such premises

bears to the whole frontage of all the tracts to be assessed, and the frontage

of all tracts to be assessed shall be deemed to be the aggregate number of feet

as determined upon for assessment by the engineer.

      2.  If the assessment is directed to be according

to another basis, the engineer shall assess upon each tract such relative

portion of the whole sum to be levied as is proportionate to the estimated

benefit according to such basis.

      3.  Regardless of the basis used, in cases

of wedge or V or any other irregularly shaped tracts, an amount apportioned

thereto shall be in proportion to the special benefits thereby derived.

      4.  No assessment shall exceed the amount

of the estimate of maximum special benefits to the tract assessed, as provided

in subsection 2 of NRS 271.300.

      5.  No assessment for any one project shall

exceed the reasonable market value of the tract assessed, as determined by the

governing body.

      6.  Any amount which would be assessed

against any tract in the absence of both limitations provided in subsections 4

and 5 shall be defrayed by other than the levy of assessments.

      (Added to NRS by 1965, 1366)

      NRS 271.366  Property of school district exempt from assessments unless

consented to by board of trustees.  Unless

the board of trustees of the district consents to the assessment, all property

owned and used by a school district is exempt from any assessment made pursuant

to the provisions of this chapter.

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

      NRS 271.3665  Limitation on assessments against municipal land.  If the assessable property within an

improvement district includes tracts of land owned by the municipality, the

levy of assessments against the tracts of land owned by the municipality must

not exceed 15 percent of the total amount of assessments against all tracts of

land within the improvement district.

      (Added to NRS by 2005, 1825)

      NRS 271.367  Apportionment of assessments for security wall.  Because the protection afforded by a security

wall benefits each tract in the subdivision, in addition to any other basis for

apportioning the assessments authorized in NRS 271.010

to 271.360, inclusive, and 271.640

to 271.646, inclusive, the governing body may

apportion the assessments for a security wall on the basis that all tracts in

the subdivision share equally in the cost and maintenance of the project.

      (Added to NRS by 1983, 871; A 2011, 2916)

      NRS 271.369  Transportation project: Estimate of expenditures to maintain,

operate, improve and repair project; assessment; use of proceeds.

      1.  In each year after a governing body

acquires a transportation project, the governing body shall prepare an estimate

of expenditures required in the ensuing fiscal year to maintain, operate,

improve and repair the project, and deduct from that amount the estimated

revenue from the project which will be available to pay such costs.

      2.  The governing body may levy an

assessment against the property which was assessed to acquire the project to

provide the money necessary to maintain, operate, improve and repair the

project, in the amount estimated pursuant to subsection 1. The assessment must

be apportioned in the same manner as the initial assessment. The proceeds of

the assessment must be placed in a special fund and used only to maintain,

operate, improve and repair the project.

      (Added to NRS by 1985, 1484)

      NRS 271.3695  Special assessment for extraordinary maintenance, repair and

improvement of project located in redevelopment area in certain counties.

      1.  In a county whose population is 100,000

or more but less than 700,000, on or before June 30 of each year after the levy

of an assessment within an improvement district located in a redevelopment area

selected pursuant to NRS 279.524 to

pay, in whole or in part, the costs and expenses of constructing or

substantially reconstructing a project, the governing body may prepare and

approve an estimate of the expenditures required during the ensuing year for

the extraordinary maintenance, repair and improvement of the project.

      2.  The governing body may adopt a

resolution, after a public hearing, determining to levy and collect in any year

upon and against all of the assessable property within the district a special

assessment sufficient to raise a sum of money not to exceed the amount

estimated pursuant to subsection 1 for the extraordinary maintenance, repair

and improvement of the project. Notice of the hearing must be given, and the

hearing conducted, in the manner specified in NRS

271.305.

      3.  The special assessment must be levied,

collected and enforced at the same time, in the same manner, by the same

officers and with the same interest and penalties as other special assessments

levied pursuant to this chapter. The proceeds of the assessment must be placed

in a separate fund of the municipality and expended only for the extraordinary

maintenance, repair or improvement of the project.

      4.  As used in this section, “extraordinary

maintenance, repair and improvement” includes all expenses ordinarily incurred

not more than once every 5 years to keep the project in a fit operating

condition. Expenses which are ordinarily incurred more than once every 5 years

may be included only if the governing body expressly finds that the expenses

must be incurred in order to maintain the level of benefit to the assessed

parcels and that the level of benefit would otherwise decline more rapidly than

usual because of special circumstances relating to the project for which the

assessment is levied, including its use, location or operation and other

circumstances. If the governing body makes such a finding, a statement of that

finding must be included in the notice given pursuant to subsection 2.

      (Added to NRS by 1987, 1682; A 1989, 1916; 2011, 1169)

      NRS 271.370  Determination of assessable tracts.  The

governing body shall determine what amount or part of every expense shall be

charged as an assessment and the tracts upon which the same shall be levied;

and as often as the governing body deems it expedient, it shall require all of

the several tracts chargeable therewith respectively to be reported by the

clerk to the engineer for assessment.

      (Added to NRS by 1965, 1367)

      NRS 271.375  Preparation of proposed assessment roll; report to governing

body.

      1.  The engineer shall make an assessment

roll and state a proposed assessment therein upon each tract to be assessed,

and he or she shall thereby defray the whole amount or amounts of all charges

so directed to be levied upon each of such tracts respectively. When completed,

the engineer shall report the assessment roll to the governing body.

      2.  When any assessment is reported by the

engineer to the governing body, as directed in this section, the roll must be

filed in the office of the clerk and numbered.

      3.  The report must be signed by the

engineer and made in the form of a certificate endorsed on the assessment roll

as follows:

 

(Form

of Certificate)

 

State of Nevada        }

                                     }ss.

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

 

       To the (insert “City

Council,” or “Board of County Commissioners,” or other name of governing body)

of ................................, Nevada:

       I hereby certify and report

that the foregoing is the assessment roll and assessments made by me for the

purpose of paying that part of the cost which you decided should be paid and

borne by special assessments for ................ Improvement District No.

..........; that in making such assessments, I have, as near as may be, and

according to my best judgment, conformed in all things to the provisions of chapter 271 of NRS.

 

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

                                                                                              Engineer

 

Dated at.......................,

Nevada, ........... (month) …….. (day) …….. (year)

 

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

      NRS 271.377  Estimate of expenditures and proposed assessment roll for

commercial area vitalization projects; public hearing required; levy of

assessments; limit on distribution from local government tax distribution

account.

      1.  On or before June 30 of each year after

the governing body acquires or improves a commercial area vitalization project,

the governing body shall prepare or cause to be prepared an estimate of the

expenditures required in the ensuing fiscal year and a proposed assessment roll

assessing an amount not greater than the estimated cost against the benefited

property. The assessment must be computed according to frontage or another

uniform and quantifiable basis.

      2.  The governing body shall hold a public

hearing upon the estimate of expenditures and the proposed assessment roll.

Notice must be given and the hearing conducted in the manner provided in NRS 271.380 and 271.385.

The assessment may not exceed the amount stated in the proposed assessment roll

unless a new hearing is held after notice is mailed and published in the manner

provided in NRS 271.305 and 271.310.

      3.  After the public hearing, the governing

body shall confirm the assessments, as specified in the proposed assessment

roll or as modified, and levy the assessment as provided in NRS 271.390.

      4.  An improvement district created for a

commercial area vitalization project is not entitled to any distribution from

the local government tax distribution account.

      (Added to NRS by 1999, 2863)

      NRS 271.378  Estimate of expenditures and proposed assessment roll for street

beautification projects; public hearing required; confirmation of assessments;

installment payments authorized.

      1.  On

or before June 30 of each year after the creation of a district for a street

beautification project, the governing body shall prepare and approve an

estimate of the costs required during the next fiscal year and a proposed

assessment roll assessing an amount not in excess of those estimated costs

against the benefited property. The basis for the computation of the

assessments must be the frontage or another uniform and quantifiable basis.

      2.  A

public hearing must be conducted on the estimate of costs for the next year and

the assessment roll. Notice of the hearing must be given, and the hearing

conducted, in the manner described in NRS 271.380

and 271.385. The proposed assessments must not

exceed the estimated amount specified in the original assessment plat unless a

new hearing, after published and mailed notice, is held in the manner described

in NRS 271.305, 271.306

and 271.310.

      3.  After

the public hearing on the assessment roll, the governing body shall, by

resolution or ordinance, confirm the assessments as specified in the roll or as

modified.

      4.  The assessments must be due over a

period of 1 year after the effective date of the resolution or ordinance

confirming the assessments. The assessments may be made payable at one time or

in two or more installments over that period. Interest may not be charged on an

assessment or installment paid when due.

      (Added to NRS by 1999, 853)

      NRS 271.380  Notice of hearing for assessment.

      1.  Upon receiving the assessment roll, the

governing body, by resolution, shall:

      (a) Fix a time and place when and where

complaints, protests and objections made in writing or verbally concerning the

assessment roll, by the owner of any tract or any person interested, will be

heard.

      (b) Order the clerk of the municipality to give

notice of the hearing.

      2.  The clerk of the municipality shall

give notice by publication and by registered or certified mail of the time and

place of the hearing. The notice must state:

      (a) That the assessment roll is on file in the

office of the clerk.

      (b) The date of filing the assessment roll.

      (c) The time and place when and where the

governing body will hear all complaints, protests and objections made in

writing or verbally to the assessment roll or to the proposed assessments.

      (d) That if a person objects to the assessment

roll or to the proposed assessments:

             (1) The person is entitled to be

represented by counsel at the hearing;

             (2) Any evidence the person desires to

present on these issues must be presented at the hearing; and

             (3) Evidence on these issues that is not

presented at the hearing may not thereafter be presented in an action brought

pursuant to NRS 271.395.

      (e) That any complaint, protest or objection to

the regularity, validity and correctness of the assessment roll, of each

assessment, and of the amount of the assessment levied on each tract must be

filed in writing with the clerk of the municipality at least 3 days before the

assessment hearing.

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

      NRS 271.385  Hearing for assessment; objections waived unless properly filed

in writing.

      1.  At the time and place designated

pursuant to NRS 271.380, the governing body shall

hear and determine any written complaint, protest or objection filed as

provided in that section and any verbal views expressed in respect to the

proposed assessments, assessment roll or assessment procedure. The governing

body may adjourn the hearing from time to time.

      2.  The governing body, by resolution, may

revise, correct, confirm or set aside any assessment and order that the

assessment be made de novo.

      3.  Any complaint, protest or objection to:

      (a) The assessment roll;

      (b) The regularity, validity and correctness of

each assessment;

      (c) The amount of each assessment; or

      (d) The regularity, validity and correctness of

any other proceedings occurring after the date of the hearing described in NRS 271.310 and before the date of the hearing

governed by this section,

Ê shall be

deemed waived unless filed in writing within the time and in the manner

provided by NRS 271.380.

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

      NRS 271.390  Levy of assessments; notice; final determination conclusive;

roll prima facie evidence of regularity and validity.

      1.  After the assessment roll is in final

form and is so confirmed by resolution, the municipality by ordinance shall, by

reference to the assessment roll, as modified if modified, and as confirmed by

the resolution, levy the assessments in the roll. This ordinance may be adopted

or amended as if an emergency existed.

      2.  Written notice of the levy of

assessment must be given by mail to the owners of all the property upon which

the assessment was levied.

      3.  The decision, resolution and ordinance

are a final determination of the regularity, validity and correctness of the

proceedings, of the assessment roll, of each assessment contained therein, and

of the amount thereof levied on each tract and parcel of land.

      4.  The determination by the governing body

is conclusive upon the owners of the property assessed.

      5.  The roll, when endorsed by the clerk as

the roll designated in the assessment ordinance, is prima facie evidence in all

courts and tribunals of the regularity of all proceedings preliminary to the

making thereof and the validity of the assessments and the assessment roll.

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

      NRS 271.392  Protest by owner or resident of property to be included within

assessment plat for commercial area vitalization project; modification of

assessment plat by governing body.

      1.  Before a proposed assessment plat for a

commercial area vitalization project is adopted by ordinance, a person who owns

or resides within a tract which:

      (a) Is located within the proposed improvement

district; and

      (b) Is used exclusively for residential purposes,

Ê may file

with the clerk a written protest to the inclusion of the tract in the

assessment plat. The protest must be accompanied by a legal description of the

tract.

      2.  Upon receipt of a protest pursuant to

subsection 1, the clerk shall provide a copy of the protest and legal

description of the property to the governing body.

      3.  Before adopting a resolution or

ordinance pursuant to NRS 271.325 and before

adopting an ordinance that modifies an assessment plat for a commercial area

vitalization project to include additional tracts of land, the governing body

shall modify the assessment plat for a commercial area vitalization project to

exclude any tract for which it received a protest pursuant to this section and

which it determines will not benefit from the activities or improvements that

are proposed to be provided by the commercial area vitalization project.

      (Added to NRS by 1999, 2863)

      NRS 271.395  Appeal from adverse determination; scope of judicial review.

      1.  Within 15 days after the effective date

of the assessment ordinance, any person who has filed a complaint, protest or

objection in writing in the manner provided by NRS

271.380 may commence an action or suit in any court of competent

jurisdiction to correct or set aside the determination.

      2.  In any action brought pursuant to this

section, judicial review of the proceedings is confined to the record before

the government body. Evidence that has not been presented to the governing body

must not be considered by the court. Judicial review of the proceedings in any

action brought pursuant to this section is limited to the issues described in

subsection 3 of NRS 271.385. Any other issue,

including, without limitation, the method used to estimate the special benefits

to be derived from the project, must not be considered by the court.

      3.  Thereafter all actions or suits

attacking the regularity, validity and correctness of the proceedings, of the

assessment roll, of each assessment contained in the assessment roll, and of

the amount of the assessment levied on each tract, including the defense of

confiscation, are perpetually barred.

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

      NRS 271.400  Assessment for street and alley intersections.

      1.  The cost of improvements in street

intersections may be segregated.

      2.  Such cost, except the share assessable

to street or other railway companies, may be assessed upon all frontage of the

street improved (excluding an alley) and on intersecting streets within a

distance of one-half block in each direction from such intersections, in

proportion to the frontage of each lot or tract on the street improved

(excluding an alley) or on an intersecting street, or on both within such

distance.

      3.  The cost of the improvement of an alley

intersection may be assessed upon the assessable property in the same block

extending to the nearest street intersection and half the length of the block

along its sides. However where the sides of blocks are of unequal length, the

governing body may determine the limit of assessment.

      4.  In the alternative, the cost of

improving street intersections (including alley intersections) may be treated

as one of the costs of any project without separately segregating such

intersection cost. In such case the total cost of any project shall be assessed

as provided in subsections 1, 2 and 3 of NRS 271.365

upon the basis determined without any separate assessment for intersection

costs.

      (Added to NRS by 1965, 1369)

      NRS 271.405  Thirty-day period for payment; deferred payments; notice of levy

of assessment and required payment.

      1.  All assessments made in pursuance of

the assessment ordinance are due and payable without demand within 30 days

after the effective date of the assessment ordinance.

      2.  All such assessments may at the

election of the owner be paid in installments with interest as hereinafter

provided, whenever the governing body so authorizes the payment of assessments.

      3.  Failure to pay the whole assessment

within 30 days is conclusively considered an election on the part of all

persons interested, whether under disability or otherwise, to pay in

installments the amount of the assessment then unpaid.

      4.  All persons so electing to pay in

installments are conclusively considered as consenting to such projects, and

such an election is conclusively considered as a waiver of all rights to

question the power or jurisdiction of the municipality to acquire or improve

the projects, the quality of the work, the regularity or sufficiency of the

proceedings or the validity or correctness of the assessment.

      5.  The owner of any tract assessed may at

any time pay the whole unpaid principal with the interest accrued to the next

interest payment date, together with penalties, if any. The governing body may

require in the assessment ordinance the payment of a premium for any such

prepayment, which must not exceed 5 percent of the installment or installments

of principal so prepaid.

      6.  Subject to the foregoing provisions,

all installments, both of principal and interest, are payable at such times as

may be determined in and by the assessment ordinance.

      7.  The clerk shall give notice by

publication or by mail of the levy of any assessment, of the fact that it is

payable, and of the last day for its payment as herein provided.

      (Added to NRS by 1965, 1369; A 1969, 953; 1971, 2101;

1975, 846; 1981, 1408; 1983, 578; 2005, 1827)

      NRS 271.407  Assessments against State and political subdivisions: Ninety-day

period of payment; deferred payments.

      1.  All assessments made against the State

or any of its political subdivisions shall be due and payable in cash without

demand within 90 days after the effective date of the assessment ordinance.

      2.  All such assessments may at the

election of the State or political subdivision against which the assessment was

made be paid in installments with interest as hereinafter provided whenever the

board so authorizes the payment of assessments. Such installments shall not

extend beyond the period authorized for private owners for the same assessment.

      (Added to NRS by 1971, 942)

      NRS 271.409  Date when payment by mail without postmark or with illegible

postmark is deemed received.  Except

as otherwise provided in NRS 271.595, any payment

related to an assessment on property that a person, this State or any political

subdivision of this State sends to a municipality by mail that is received by

the municipality without a postmark or with an illegible postmark shall be

deemed to have been made on a date which is 2 business days before the date on

which the municipality received the payment.

      (Added to NRS by 2005, 1825)

      NRS 271.410  Acceleration upon delinquency.

      1.  Failure to pay any installment, whether

principal or interest, when due shall ipso facto cause the whole amount of the

unpaid principal to become due and payable immediately at the option of the

municipality, the exercise of such option to be indicated by the commencement

of foreclosure proceedings.

      2.  At any time prior to the day of sale,

the owner may pay the amount of delinquent installments, with accrued interest,

all penalties, and costs of collection accrued, including but not necessarily

limited to any attorney’s fees, and shall thereupon be restored to the right

thereafter to pay in installments in the same manner as if default had not been

made.

      (Added to NRS by 1965, 1369)

      NRS 271.415  Limitations upon deferred payments; rates of interest; notice of

required installment; application of credit against payment.

      1.  In case of an election to pay in

installments, the assessment may be made payable in any manner sufficient to

pay the principal and interest in not less than 2 nor more than 30 years after

the effective date of the assessment ordinance.

      2.  Interest in all cases on the unpaid

balance accruing from the effective date of the assessment ordinance until the

respective due dates of the installments is payable at the times specified by

the governing body in the assessment ordinance. Except as otherwise provided in

NRS 271.487 and 271.730,

the governing body shall:

      (a) Before assessment bonds are issued or if

bonds are not issued, fix by resolution or ordinance, or authorize the chief

administrative officer or chief financial officer of the municipality to fix,

the rate or rates of the interest on the unpaid balance of the assessment at

any time after the adoption of the assessment ordinance; or

      (b) If assessment bonds are sold, fix or adjust,

or authorize the chief administrative officer or chief financial officer of the

municipality to fix or adjust, the rate or rates of interest on the unpaid

balance of the assessment due after the date the bonds are sold at no more than

1 percent above the highest rate of interest payable on the assessment bonds at

any maturity.

      3.  This section does not limit the

discretion of the governing body in determining whether assessments are payable

in installments and the time the first installment of principal or interest, or

both, and any subsequent installments thereof, are due.

      4.  The governing body in the assessment

ordinance shall state the number of installments in which assessments may be

paid, the period of payment, any privileges of making prepayments and any

premium to be paid to the municipality for exercising any such privilege, the

rate of interest upon the unpaid balance of the assessment and accrued interest

after any delinquency at a rate not exceeding 2 percent per month, and any

penalties and collection costs payable after delinquency.

      5.  The county or municipal officer who has

been directed by the governing body to collect assessments shall give notice by

publication or by mail of any installment which is payable and of the last day

for its payment as provided in this section and in the assessment ordinance.

      6.  The governing body in the assessment

ordinance may provide for the application of a credit against the payment of an

assessment to the extent that the principal of the bonds has been paid with the

unexpended balance of the proceeds of the bonds pursuant to subsection 7 of NRS 271.485. The governing body shall apply the credit

pro rata, based on the original assessment on the assessed property, against

the payment of the assessment due from the person who owns the assessed

property on the date of the application of the credit.

      7.  At any time after fixing the rate of

interest on the assessment, the governing body may reduce the rate of interest

on the unpaid balance of an assessment that is due if:

      (a) The reduction is not prohibited by any

covenant made for the benefit of the owners of the bonds or interim warrants

issued for the district; and

      (b) The reduced rate of interest is not lower

than the average rate of interest on the outstanding bonds or interim warrants.

      (Added to NRS by 1965, 1370; A 1969, 954; 1971, 2101;

1975, 847; 1981, 1408; 1985, 1011, 1567; 1989, 146, 256; 1995, 391; 2005, 1827)

      NRS 271.420  Liens; recording final assessment roll and statement of

information.

      1.  The payment of the amount so assessed,

including each installment thereof, the interest thereon, and any penalties and

collection costs, is secured by an assessment lien upon the tract assessed from

the effective date of the assessment ordinance.

      2.  The final assessment roll, endorsed by

the clerk as the roll designated in the assessment ordinance, must be recorded

in the office of the county recorder together with a statement that the current

payment status of any of the assessments may be obtained from the county or

municipal officer who has been directed by the governing body to collect the

assessment. Neither the failure to record the assessment roll as provided in this

subsection nor any defect in the roll as recorded affects the validity of the

assessments, the lien for the payment thereof or the priority of that lien.

      3.  Notwithstanding the provisions of any

other specific statute, the lien upon each tract assessed is:

      (a) Coequal with the latest lien thereon to

secure the payment of general taxes.

      (b) Not subject to extinguishment by the sale of

any property on account of the nonpayment of general taxes.

      (c) Prior and superior to all liens, claims,

encumbrances and titles other than the liens of assessments and general taxes

attached to the tract pursuant to the provisions of NRS 361.450.

      4.  No statute of limitations begins to run

against any assessment nor the assessment lien to secure its payment until

after the last installment of principal thereof becomes due.

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

      NRS 271.425  Division or combination of tracts: Apportionment or combination

of assessments authorized; consent of owners; recording of report and statement

of information; delegation of duties.

      1.  If a tract is divided after a special

assessment thereon has been levied and divided into installments and before the

collection of all the installments, the governing body may require the

treasurer to apportion the uncollected amounts upon the several parts of land

so divided.

      2.  If two or more tracts are combined or

combined and redivided into two or more different tracts after a special

assessment thereon has been levied and divided into installments and before the

collection of all the installments, the governing body may require the

treasurer to combine or combine and reapportion the uncollected amounts upon

the part or parts of land that exist after the combination or combination and

redivision.

      3.  Except to the extent limited in an

ordinance that authorizes or otherwise pertains to the issuance of bonds for an

improvement district, the governing body may reapportion assessments which have

been levied pursuant to this chapter or apportioned pursuant to this section

with the unanimous written consent of all the owners of property whose

assessments will be increased by the reapportionment. The governing body is not

required to obtain the consent of an owner of property whose assessment will

not be affected or will be decreased by the reapportionment.

      4.  Assessments may be combined or

reapportioned, or both, pursuant to subsections 2 and 3, only if the governing

body finds that the proposed action will not:

      (a) Materially or adversely impair the obligation

of the municipality with respect to any outstanding bond secured by

assessments; or

      (b) Increase the principal balance of any

assessment to an amount such that the aggregate amount which is assessed

against a tract exceeds the minimum benefit to the tract that is estimated to

result from the project which is financed by the assessment.

      5.  The report of an apportionment,

combination or reapportionment pursuant to this section, when approved by the

governing body, is conclusive on all the parties, and all assessments

thereafter made upon the tracts must be according to the apportionment,

combination or reapportionment so approved.

      6.  The report, when approved, must be

recorded in the office of the county recorder together with a statement that

the current payment status of any of the assessments may be obtained from the

county or municipal officer who has been directed by the governing body to

collect the assessment. Neither the failure to record the report as provided in

this subsection nor any defect in the report as recorded affects the validity of

the assessments, the lien for the payment thereof or the priority of that lien.

      7.  The governing body may by ordinance

delegate to the chief financial officer or treasurer of the municipality the

duties required of the governing body pursuant to this section in connection

with the apportionment, combination or reapportionment of assessments. If the

governing body adopts such an ordinance, the ordinance must establish

parameters for the chief financial officer or treasurer in the performance of

such duties.

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

      NRS 271.428  Surplus and deficiency fund: Source; uses.

      1.  When all outstanding bonds, principal,

interest and prior redemption premiums, if any, of such a district have been

paid and any surplus amounts remain in the fund established pursuant to NRS 271.490 to the credit of the district, the surplus

after the payment of valid claims for refund, if any, must be transferred to a

surplus and deficiency fund. The governing body may at any time, by resolution

or ordinance, authorize the deposit of any money otherwise available to the

surplus and deficiency fund.

      2.  Amounts in the surplus and deficiency

fund may be used by the governing body to pay costs incurred in connection

with:

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

      (b) Collecting delinquent assessments pursuant to

NRS 271.445 and 271.540

to 271.630, inclusive.

      3.  Whenever there is a deficiency in any

fund established pursuant to NRS 271.490 for the

payment of the bonds and interest thereon for any improvement district created

pursuant to former NRS

244A.193 or pursuant to NRS 271.325 or 318.070, the deficiency must first be paid

out of the surplus and deficiency fund to the extent of the money available in

the fund before any payment is made out of the general fund of the municipality

as provided by NRS 271.495.

      4.  Amounts in the surplus and deficiency

fund which exceed 10 percent of the principal amount of outstanding bonds of

the municipality for all improvement districts created pursuant to former NRS 244A.193 or pursuant

to NRS 271.325 or 318.070 at the end of each fiscal year may

be used:

      (a) To make up deficiencies in any assessment

which proves insufficient to pay for the cost of the project or work for which

the assessment has been levied.

      (b) To advance amounts for the cost of any

project or work in any district created pursuant to any of these sections.

      (c) To provide for the payment of assessments

levied against, or attributable to, property owned by the municipality or the

Federal Government.

      5.  At the end of each fiscal year any

excess amount described in subsection 4 may be transferred to the general fund

of the municipality as the governing body directs by resolution.

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

      NRS 271.429  Refund of surplus; notice of availability of surplus; claim for

refund.

      1.  Except as otherwise provided in

subsection 2, when all outstanding bonds, principal, interest and prior

redemption premiums, if any, of a district have been paid, surplus amounts

remaining in the special fund created for that district pursuant to NRS 271.490 must be refunded as follows:

      (a) If amounts have been advanced from the

general fund of the municipality as required by NRS

271.495 for the payment of any bonds or interest thereon of such district,

those amounts must first be returned to the general fund of the municipality.

      (b) If a surplus and deficiency fund has been

established pursuant to NRS 271.428, and amounts

have been advanced from the surplus and deficiency fund for the payment of

bonds or interest thereon of such district, those amounts must be returned to

the surplus and deficiency fund.

      (c) The treasurer shall thereupon determine the

amount remaining in the fund created for the district pursuant to NRS 271.490 and deduct therefrom the amount of

administrative costs of returning that surplus and any other administrative

costs incurred by the municipality related to the improvement district or the

project which have not been otherwise reimbursed. An amount equal to the actual

administrative costs must be returned to the fund from which the administrative

costs were paid.

      (d) If the remaining surplus is $25,000 or less,

that amount must be deposited to the surplus and deficiency fund.

      (e) If the remaining surplus is more than

$25,000, the treasurer shall:

             (1) Deposit $25,000 in the surplus and

deficiency fund;

             (2) Apportion the amount of the surplus in

excess of $25,000 among the tracts of land assessed in the district; and

             (3) Report this apportionment to the

governing body.

      (f) Upon the approval of this apportionment by the

governing body, the treasurer shall thereupon give notice by mail and by

publication of the availability of the surplus for refund.

      (g) The notice must also state that the owner or

owners of record on the date specified by the notice of each tract of land

which was assessed may request the refund of the surplus apportioned to that

tract by filing a claim therefor with the treasurer within 60 days after the

date of the mailing of the notice. Thereafter claims for such refunds are

perpetually barred.

      (h) Surplus amounts, if any, remaining after the

payment of all valid claims filed with the treasurer within the 60-day period

must be transferred to the surplus and deficiency fund.

      (i) Valid claims for refund filed in excess of

the surplus available for each separate tract may be apportioned ratably among

the claimants by the treasurer.

      2.  Subsection 1 does not apply to change

or alter the distribution of any surplus pursuant to a written agreement that

was entered into by a district on or before June 18, 1993.

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

      NRS 271.430  Payment of deficiency in assessment.  Should

any assessment prove insufficient to pay for the project or work for which it

is levied and the expense incident thereto, the amount of the deficiency must

be paid from the general fund of the municipality to the extent that money is

not available for its payment from the surplus and deficiency fund.

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

      NRS 271.431  Pledge of revenues.  As

used in NRS 271.431 to 271.434,

inclusive, “revenue” means any money pledged wholly or in part for crediting to

or payment of assessments, subject to any existing pledges or other contractual

limitations and may include:

      1.  Moneys derived from one, all or any

combination of revenue resources appertaining to any facilities of the

municipality, financed in whole or in part with the proceeds of assessments

levied pursuant to the assessment ordinance, including, but not limited to, use

and service charges, rents, fees and any other income derived from the

operation or ownership of, from the use or services of, or from the availability

of or services appertaining to, the lease of, any sale or other disposal of,

any contract or other arrangement, or otherwise derived in connection with such

facilities or all or any part of any property appertaining to the facilities.

      2.  Any loans, grants or contributions to

the municipality from the Federal Government, the State or any public body for

the payment of all or any portion of the cost of the project for which the

assessments were levied.

      3.  The proceeds of any excise taxes levied

and collected by the municipality or otherwise received by it and authorized by

law to be pledged for the payment of the project for which the assessments were

levied or for the payment of the assessments levied to finance the cost of the

project but excluding the proceeds of any general (ad valorem) taxes.

      4.  Any money pledged pursuant to an

assessment ordinance adopted in accordance with NRS

271.650.

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

      NRS 271.4315  Application of revenues and credits to payment of assessments.

      1.  The governing body may apply any

revenues to the payment of assessments and in so doing may pledge the revenue

to such payment. The revenues must be credited in the proportion which each

individual assessment or installment of principal bears to the total of all

individual assessments in the assessment to which the revenues are to be

credited. The application of revenues must be made pursuant to the provisions

set forth in the assessment ordinance.

      2.  If an individual assessment, or any

installment of principal and interest has been paid in cash, the credit must be

returned in cash to the person or persons paying the same upon their furnishing

satisfactory evidence of payment. Where all or any part of an individual

assessment remains unpaid and is payable in installments of principal, the

credit must be applied to the installment, and if after the payment of the

installment there remains an unused portion of the credit, the unused portion

must be applied to the payment of interests, and if after the payment of such

principal and interest there remains an unused portion of the credit, the

unused portion must be:

      (a) Except as otherwise provided in paragraph

(b), applied to the next ensuing installment or installments of principal and

interest; or

      (b) If the credit is derived from money pledged

pursuant to an assessment ordinance adopted in accordance with NRS 271.650, remitted to the State Controller for

distribution in the manner set forth in subsection 2 of NRS 360.850, until the credit is applied

in its entirety.

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

      NRS 271.432  Covenants for securing payment of assessments.  The governing body may provide in the

assessment ordinance for any covenants or other provisions the purpose of which

is to secure the payment of assessments. The covenants or other provisions may

provide for:

      1.  The pledging of revenues and the

foreclosure of liens for delinquencies, the discontinuance of services,

facilities or use of any properties or facilities, prohibition against free

service, the collection of penalties and collection costs, and the use and

disposition of any moneys of the municipality derived or to be derived from any

source designated in this subsection;

      2.  The acquisition, improvement or

equipment of all or any part of properties pertaining to any facilities

financed in whole or in part from assessments levied pursuant to the assessment

ordinance;

      3.  A fair and reasonable payment by the

municipality for services rendered by such facilities to the municipality;

      4.  The pledge of and the creation of a

lien upon pledged revenues to secure the payment of assessments levied pursuant

to the assessment ordinance;

      5.  The use, regulation, inspection,

management, operation, maintenance or disposition, or any limitation or

regulation of the use, of all or any part of such facilities or any property of

the municipality;

      6.  The determination or definition of

pledged revenues from such facilities or of operation and maintenance expenses

of such facilities, the use and disposition of such revenues and the manner of

and limitations upon paying such expenses;

      7.  Any financial records pertaining to

such facilities and for inspection and audit of the records; and

      8.  Events of default and the resulting

rights and liabilities, and the rights, liabilities, powers and duties arising

upon the breach by the municipality of any covenants, conditions or

obligations.

      (Added to NRS by 1975, 456)

      NRS 271.4325  Lien of pledge of revenues.

      1.  Revenues pledged for the payment of any

assessments, as received by or otherwise credited to the municipality, are

subject to the lien of each pledge without any physical delivery, filing or

further act.

      2.  The lien of each pledge and the

obligation to perform the contractual provisions made in the assessment ordinance

has priority over all other obligations and liabilities of the municipality,

except as may be otherwise provided in this section or in the ordinance, and

subject to any prior pledges and liens. The existence of any prior pledges or

liens shall be set forth in the assessment ordinance.

      3.  The lien of each pledge is valid and

binding as against all persons having claims of any kind in tort, contract or

otherwise against the municipality irrespective of whether such persons have

notice.

      (Added to NRS by 1975, 456)

      NRS 271.433  Rights and remedies of owners of property assessed.  Subject to any contractual limitations binding

upon the owners of any property assessed, including but not limited to the

restriction of the exercise of any remedy to a specified proportion, percentage

or number of such owners, and subject to any prior or superior rights of

others, any owner may, for the equal benefit and protection of all owners

similarly situated:

      1.  By mandamus or other civil action or

proceeding enforce the owner’s rights against the municipality, the governing

body and any other of the officers, agents and employees of the municipality,

require the municipality, the governing body or any of such officers, agents or

employees to perform and carry out their respective duties, obligations, other

commitments under NRS 271.431 to 271.4325, inclusive, and their respective covenants and

agreements with any such owner;

      2.  By a civil action require the

municipality to account for revenues as if it is the trustee of an express

trust;

      3.  By a civil action obtain the

appointment of a receiver, who may enter and take possession of any facilities

and any pledged revenues for the payment of assessments, prescribe sufficient

fees derived from the facilities, and collect, receive and apply all pledged

revenues or other moneys pledged for the payment of the assessments in the same

manner as the municipality might do in accordance with the obligations of the

municipality; and

      4.  By a civil action enjoin any acts or

things which may be unlawful or in violation of the rights of the owner of any

property.

      (Added to NRS by 1975, 456)

      NRS 271.4335  Rights and remedies cumulative.  No

right or remedy conferred upon any owner of property assessed is exclusive of

any other right or remedy, but each such right or remedy is cumulative and in

addition to every other right or remedy and may be exercised without exhausting

and without regard to any other remedy conferred by NRS

271.433 and 271.434, or by any other law.

      (Added to NRS by 1975, 457)

      NRS 271.434  Inaction of owner does not relieve municipal officers and agents

of liability for nonperformance.  The

failure of any owner of property assessed to proceed as provided in NRS 271.433 or any defect in such proceedings does not

relieve the municipality, the governing body or any of the officers, agents and

employees of the municipality of any liability for failure to perform or carry

out any duty, obligation or other commitment.

      (Added to NRS by 1975, 457)

      NRS 271.435  Reassessments.

      1.  Whenever any assessment is, in the

opinion of the governing body, invalid by reason of any irregularity or

informality in the proceedings, or if any court of competent jurisdiction

adjudges such assessments to be illegal, the governing body shall, whether the

improvement has been made or not, or whether any parts of the assessments have

been paid or not, have power to cause a new assessment to be made for the same

purpose for which the former assessment was made.

      2.  All the proceedings for such

reassessment and for the collecting thereof shall be conducted in the same

manner as provided for the special assessment herein.

      (Added to NRS by 1965, 1371)

      NRS 271.440  Reassessment: Credit for payment of prior assessment.  Whenever any sum or part thereof levied upon

any tracts in the assessment so set aside has been paid and not refunded, the

payment so made shall be applied upon the reassessment of the tracts.

      (Added to NRS by 1965, 1371)

      NRS 271.445  Collection of assessments; assessment roll and ordinance levying

assessment prima facie evidence of right to recover; ordinance levying

assessment required to authorize reduction or waiver of certain penalties for

good cause.

      1.  When any assessment is so levied by

ordinance against property, including, without limitation, property owned by a

person or property owned by this State or any political subdivision of this

State, and is payable, the governing body shall direct:

      (a) The clerk to report to the county assessor a

description of such tracts as are contained in the roll, with the amount of the

assessment levied upon each and the name of the owner or occupant against whom

the assessment was made.

      (b) The municipal treasurer or the county

treasurer to collect the several sums so assessed.

      2.  If the municipal treasurer has been

directed to collect unpaid assessments, the amount so levied in the assessment

roll against property, including, without limitation, property owned by a

person or property owned by this State or any political subdivision of this

State, shall be collected and enforced, both before and after delinquency, in

the manner provided in NRS 271.540 to 271.625, inclusive, except as otherwise provided in

the ordinance levying the assessments.

      3.  If the county treasurer has been

directed to collect unpaid assessments, the amount so levied in the assessment

roll against property, including, without limitation, property owned by a

person or property owned by this State or any political subdivision of this

State, shall be collected and enforced, both before and after delinquency, by

the county treasurer and other county officers, as provided by law, with the

other taxes in the general assessment roll of the county, and in the same

manner, except as otherwise provided in the ordinance levying the assessments.

      4.  Such amounts shall continue to be a

lien upon the tracts assessed until paid, as provided in NRS

271.420.

      5.  When such amount is collected, it shall

be credited to the proper funds.

      6.  The assessment roll and the certified

ordinance levying the assessment shall be prima facie evidence of the

regularity of the proceedings in making the assessment and of the right to

recover judgment therefor.

      7.  The ordinance authorizing the levy of

assessments must allow the governing body to authorize the treasurer to reduce

or waive for good cause the collection of any penalties assessed pursuant to

subsection 4 of NRS 271.415 and any interest

incurred pursuant to NRS 271.585.

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

      NRS 271.450  Procedure to place previously omitted property upon assessment

roll.

      1.  Whenever by mistake, inadvertence or

for any cause any tract otherwise subject to assessment, within any improvement

district, shall have been omitted from the assessment roll for such project,

the governing body of the municipality may, upon its own motion or upon the

application of the owner of any tract within such improvement district charged

with the lien of an assessment for any project, assess the same in accordance

with the special benefits accruing to such omitted property by reason of such

project, and in proportion to the assessments levied upon other tracts in such

improvement district.

      2.  In any such case, the governing body

shall first pass a resolution setting forth that certain tract therein

described was omitted from such assessment, and notifying all persons who may

desire to object thereto to appear at a meeting of the governing body at a time

specified in such resolution and present their objection thereto, and directing

the engineer to report to the governing body at or prior to the date fixed for

such hearing the amount which should be borne by each such tract so omitted,

which notice resolution shall be published and given by mail to the last known

owner or owners of each such tract.

      3.  At the conclusion of such hearing or

any adjournment thereof, the governing body shall consider the matter as though

the tract had been included upon the original roll, and may confirm the same or

any portion thereof by ordinance.

      4.  Thereupon, the assessment or

assessments on such roll of each omitted tract shall be collected, the payment

of which shall be secured by an assessment lien, as other assessments.

      (Added to NRS by 1965, 1371)

      NRS 271.455  Validity of assessment for local improvement.

      1.  Whenever the governing body of any

municipality within this state has made any contract for any project provided

herein or shall hereafter make any assessment against any tract within any

improvement district for any purpose authorized herein, and has in making such

contract or assessment acted in good faith and without fraud, or shall

hereafter act in good faith and without fraud, the contract and assessment

shall be valid and enforceable as such, and the assessment shall be a lien upon

the tract upon which the same purports to be a lien.

      2.  It shall be no objection to the

validity of such contract, assessment or lien that:

      (a) The contract for such project was not awarded

in the manner or at the time required hereby, or otherwise.

      (b) The assessment was made by an unauthorized

officer or person, if the same shall have been confirmed by the authorities of

the municipality.

      (c) The assessment is based upon an improper

basis of benefits to the tract within such improvement district, unless it

shall be made to appear that the municipal authorities acted fraudulently or

oppressively in making such assessment.

      (Added to NRS by 1965, 1372)

      NRS 271.460  Payment of assessments by joint owner: Recovery from co-owners;

lien.  Whenever any assessment, or

installment thereof, shall be paid, or any delinquency therefor be redeemed, or

any judgment therefor be paid by any joint owner of any property assessed for

any improvement, such joint owner may, after demand and refusal, by an action

brought in the district court, recover from each of the other co-owners the

respective amounts of such payment which each such co-owner should bear, with

interest thereon at 10 percent per annum from the date of such payments, and

costs of the action, and the joint owner making such payments shall have a lien

upon the undivided interest of the other co-owners in and to such property from

date of such payment.

      (Added to NRS by 1965, 1372)

      NRS 271.465  Assessment paid in error: Recovery.  Whenever,

through error or inadvertence, any person shall pay any assessment, or

installment thereof, upon the lands of another, such payer may, after demand

and refusal, by an action in the district court, recover from the owner of such

lands the amount so paid and costs of the action.

      (Added to NRS by 1965, 1372)

      NRS 271.470  Error in assessment: Judgment for expenses of municipality

properly chargeable against owner or tract.  If

in any action it appears that the assessment has not been properly made against

the defendant, or the tract sought to be charged, the court may, nevertheless,

on satisfactory proof that the expense has been incurred by the municipality

which is a proper charge against the defendant, or the tract in question,

render judgment for the amount properly chargeable against such defendant or

upon such tract.

      (Added to NRS by 1965, 1373)

      NRS 271.472  Financial report required of association providing improvements

for commercial area vitalization projects.

      1.  The association with which a governing

body contracts pursuant to NRS 271.332 shall cause

to be prepared a report for each fiscal year in which assessments are to be

levied and collected.

      2.  The report prepared pursuant to

subsection 1 must be filed with the city clerk on or before February 1 of the

fiscal year immediately preceding the fiscal year to which the report applies

and must include:

      (a) The name of the improvement district;

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

      (c) Any proposed changes to the boundaries of the

improvement district for that fiscal year;

      (d) The improvements to be provided for that

fiscal year;

      (e) An estimate of the cost of providing the

improvements set forth pursuant to paragraph (d);

      (f) The method and basis of levying each

assessment to be levied for that fiscal year in sufficient detail to allow each

property owner to calculate the amount of the assessment to be levied against

his or her property for that fiscal year;

      (g) The amount of any surplus or deficit revenues

to be carried over from a preceding fiscal year; and

      (h) The amount of any money received by the

district from sources other than assessments levied pursuant to this chapter.

      (Added to NRS by 1999, 2863)

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

      1.  The governing body shall likewise have

power to issue negotiable bonds in an amount not exceeding the total unpaid

assessments levied to pay the cost of any project, howsoever acquired, as

hereinafter provided.

      2.  Any ordinance pertaining to the sale,

issuance or payment of bonds or other securities of the municipality, or any

combination thereof, may:

      (a) Be adopted as if an emergency existed. The

declaration of the governing body, if any, is conclusive in the absence of

fraud or gross abuse of discretion.

      (b) Become effective at any time when an

emergency ordinance of the municipality may go into effect.

      (c) Be adopted by not less than two-thirds of all

of the voting members of the governing body, excluding from any such

computation any vacancy on the governing body and any member thereon who may

vote only to break a tie vote.

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

      NRS 271.477  Issuance of bonds payable solely from proceeds of assessments.  A governing body may issue bonds to defray the

costs of a project which are payable solely from the proceeds of an assessment

made hereunder. The provisions of NRS 271.495 and 271.500 do not apply to bonds issued pursuant to this

section.

      (Added to NRS by 1985, 1484)

      NRS 271.480  Recital of compliance in bonds or deed conclusive evidence of

facts recited.  If any improvement

district bonds, or any deed made pursuant to a foreclosure sale shall recite

that the proceedings with reference to making any project have been regularly

had in compliance with law, and that all prerequisites to the fixing of the

assessment lien against the tract described therein have been performed, such recitals

shall be conclusive evidence of the facts so recited.

      (Added to NRS by 1965, 1373)

      NRS 271.485  Bonds: Sale; rate of interest; proceeds; validity; contract to

sell special assessment bonds.

      1.  Any bonds issued pursuant to this

chapter may be sold in such a manner as may be approved by the governing body

to defray the cost of the project, including all proper incidental expenses.

The governing body may issue a single issue of bonds to defray the costs of

projects in two or more improvement districts if the principal amount of those

bonds does not exceed the total uncollected assessments levied in each

improvement district.

      2.  Bonds must be sold in the manner

prescribed in NRS 350.105 to 350.195, inclusive:

      (a) For not less than the principal amount

thereof and accrued interest thereon; or

      (b) At the option of the governing body, below

par at a discount not exceeding 9 percent of the principal amount and except as

otherwise provided in NRS 99.067, 271.487 and 271.730, at a

price which will not result in an effective interest rate which exceeds 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 if the maximum

or any lesser amount of discount permitted by the governing body has been

capitalized as a cost of the project.

      3.  Except as otherwise provided in

subsection 4 and NRS 271.487 and 271.730, the rate of interest of the bonds must not at

any time exceed the rate of interest, or lower or lowest rate if more than one,

borne by the special assessments, but any rate of interest of the bonds may be

the same as or less than any rate of interest of the assessment, subject to the

limitation provided in subsection 2, as the governing body may determine.

      4.  Except as otherwise provided in NRS 271.730, if a governing body creates a district

pursuant to the provisions of NRS 271.710, the

governing body or chief financial officer of the municipality shall, in

consultation with a financial advisor or the underwriter of the bonds, fix the

rate of interest of the bonds at a rate of interest such that the principal and

interest due on the bonds in each year, net of any interest capitalized from

the proceeds of the bonds, will not exceed the amount of principal and interest

to be collected on the special assessments during that year.

      5.  The governing body may employ legal,

fiscal, engineering and other expert services in connection with any project

authorized by this chapter and the authorization, issuance and sale of bonds.

      6.  Any accrued interest must be applied to

the payment of the interest on or the principal of the bonds, or both interest

and principal.

      7.  Any unexpended balance of the proceeds

of the bond remaining after the completion of the project for which the bonds

were issued must be paid immediately into the fund created for the payment of

the principal of the bonds and must be used therefor, subject to the provisions

as to the times and methods for their payment as stated in the bonds and the

proceedings authorizing their issuance.

      8.  The validity of the bonds must not be

dependent on nor affected by the validity or regularity of any proceedings

relating to the acquisition or improvement of the project for which the bonds

are issued.

      9.  A purchaser of the bonds is not

responsible for the application of the proceeds of the bonds by the

municipality or any of its officers, agents and employees.

      10.  The governing body may enter into a

contract to sell special assessment bonds at any time but, if the governing

body so contracts before it awards a construction contract or otherwise

contracts for acquiring or improving the project, the governing body may

terminate the contract to sell the bonds, if:

      (a) Before awarding the construction contract or

otherwise contracting for the acquisition or improvement of the project, it

determines not to acquire or improve the project; and

      (b) It has not elected to proceed pursuant to

subsection 2 or 3 of NRS 271.330, but has elected

to proceed pursuant to subsection 1 of that section.

      11.  If the governing body ceases to have

jurisdiction to proceed, because the requisite proportion of owners of the

frontage to be assessed, or of the area, zone or other basis of assessment,

file written complaints, protests and objections to the project, as provided in

NRS 271.306, or for any other reason, any contract

to sell special assessment bonds is terminated and becomes inoperative.

      (Added to NRS by 1965, 1373; A 1967, 225; 1969, 1287;

1971, 2102; 1975, 848; 1981, 1409; 1983, 579; 1985, 2173; 1989, 257; 1991, 1881; 1995, 15, 1022; 1999, 856; 2005, 1832; 2009, 2657)

      NRS 271.487  Determination by designated agent of rates of interest on bonds

and unpaid installments of assessments.

      1.  The ordinance authorizing the issuance

of bonds or any other instrument relating thereto may fix the rate or rates of

interest on the bonds or provide for the determination of the rate or rates of

interest on the bonds from time to time by a designated agent according to the

procedure specified in that ordinance or other instrument. The rate so

determined must approximate the rates then being paid for other securities

which contain similar provisions and have an equivalent rating. The governing

body may contract with or select any person to make that determination.

      2.  The ordinance or other instrument

providing for the determination of the rate or rates of interest must contain

findings of the governing body that the procedure specified for determining

that rate or rates is reasonable under existing or anticipated conditions in

the market and is necessary and advisable for marketing the securities. These

findings are conclusive. This section does not prohibit the governing body from

fixing a maximum rate of interest.

      3.  If the ordinance authorizing the

issuance of bonds or other instrument relating thereto provides for the

determination of the rate or rates of interest on the bonds from time to time

as provided in subsection 1, the rate of interest on the bonds, the rate of

interest on unpaid installments of assessments and the rate or rates of

interest imposed for reimbursement of any advances made under an agreement

pursuant to NRS 271.489 are not subject to any

limitation on rates of interest provided by statute.

      4.  If the rate of interest on the bonds is

determined from time to time as provided in this section, the resolution or

ordinance fixing the rate of interest on the unpaid installments of assessments

required by NRS 271.415 may provide that the rate

of interest on the assessments will also be determined from time to time by a

designated agent according to the procedure specified in that resolution or

ordinance. The rate or rates of interest on the installments of the assessments

as so determined must not exceed the rate or rates of interest on the bonds by

more than the sum of 1 percent per annum plus an amount sufficient to reimburse

the municipality for any fees paid to an agent for redetermining the rate of

interest on the bonds and for remarketing the bonds and for any fees or

reimbursements of advances paid to a third party who has provided an assurance

of payment of the principal and interest on, and the premiums, if any, due in

connection with the bonds.

      (Added to NRS by 1989, 251)

      NRS 271.488  Issuance of bonds to refund all or portion of outstanding bonds;

bonds to be secured by certain assessments; power of governing body to amend

assessment ordinance; duties.

      1.  The governing body may issue one or

more series of bonds to refund all or any portion of the outstanding bonds of

one or more improvement districts. The bonds must be issued pursuant to the

provisions of this chapter and the Local Government Securities Law.

      2.  For the purposes of the Local

Government Securities Law, the bonds issued to refund all or any portion of the

outstanding bonds of one or more improvement districts shall be deemed special

obligations and the assessments shall be deemed net pledged revenues. Except as

otherwise provided in subsection 7, if the bonds are issued, the governing body

shall, by resolution, reduce the rate of interest on the uncollected

installments of assessments. The rate of interest must not exceed the amount

set forth in NRS 271.415, plus any amount necessary

to pay the costs of the refunding.

      3.  Refinancing bonds issued pursuant to

the provisions of this section must be secured by the assessments levied

against specifically identified tracts of assessable property and may have any

other terms or security that are allowed for any other bonds issued pursuant to

the provisions of this chapter, except any bond issued to refund all or any

portion of the outstanding bonds of one or more improvement districts must

mature within 30 years after the date such a bond is issued.

      4.  A refunding bond issued pursuant to

this section may refund all or any portion of the outstanding bonds of one or

more improvement districts and may be secured by a combination of assessments

levied on all or a specifically identified portion of the assessed property

located within the district or districts.

      5.  Two or more series of refunding bonds

may be issued to refund the outstanding bonds of one or more districts and each

series may be secured by assessments levied on different portions of assessed

property located within the district or districts whose bonds are outstanding.

      6.  Except as otherwise provided in

subsection 7 or 8, the governing body, in connection with the issuance of

refunding bonds pursuant to this section, may amend the assessment ordinance to

amend the following terms of all or a portion of the assessments authorized in

the ordinance:

      (a) The rate of interest the governing body

charges on unpaid installments;

      (b) Any penalties for prepayment of assessments;

      (c) The amounts of unpaid installments;

      (d) The principal balance of assessments;

      (e) The dates upon which unpaid installments are

due;

      (f) The number of years over which unpaid

installments are due; and

      (g) Any other term, if the term, as amended,

would comply with the provisions of this chapter.

      7.  Before a governing body may amend an

assessment ordinance to increase the principal and interest of any assessment,

the number of years over which unpaid installments are due or the amount of any

unpaid installments, it must:

      (a) Obtain the written consent of the owner of

each tract that would be affected by the proposed amendment to the ordinance;

or

      (b) Hold a hearing on the proposed amendment and

give notice of that hearing in the manner set forth in NRS

271.305. If the owners of the tracts upon which more than one-half of the

affected assessments, measured by the unpaid assessment balance, submit written

protests to the governing body on or before the date of the hearing, the

governing body shall not adopt the proposed amendment to the assessment

ordinance.

      8.  To issue refunding bonds or to amend an

assessment ordinance pursuant to this section, the governing body must find that:

      (a) The obligation of the municipality will not

be materially or adversely impaired with respect to any outstanding bond

secured by assessments; and

      (b) The principal balance of any assessment will

not increase to an amount such that the aggregate amount that is assessed

against the tract exceeds the minimum benefit to the tract that is estimated to

result from the project that is financed by the assessment and the refunding of

the outstanding bonds.

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

      NRS 271.489  Agreements for assurance of payments on bonds.  The governing body may enter into an agreement

with a third party for an assurance of payments of the principal and interest

on, and the premiums, if any, due in connection with any bonds issued pursuant

to this chapter. The obligations of the municipality to reimburse that third

party for any advances made pursuant to that agreement may be provided in that

agreement, recited in the bonds or evidenced by another instrument as

designated in the ordinance authorizing the issuance of those securities or any

other instrument relating thereto. The governing body may assign its rights

under that agreement.

      (Added to NRS by 1989, 252)

      NRS 271.490  Fund for payment of bonds; fund or account for penalties,

collection costs and interest; payment of administrative costs incurred in

connection with district.

      1.  Except as otherwise provided in

subsection 3, the assessments, when levied, shall be and remain a lien on the

respective tracts of land assessed until paid, as provided herein, and, when

collected, shall be placed in a special fund and as such shall at all times

constitute a sinking fund for and be deemed specially appropriated to the

payment of the assessment bonds and interest thereon, and shall not be used for

any other purpose until the bonds and interest thereon are fully paid, except

for the assessments paid during the 30-day payment period provided in NRS 271.405 and applied directly to the costs of the

project.

      2.  Penalties, collection costs and

interest on a delinquency imposed pursuant to subsection 4 of NRS 271.415 or 271.585 in

connection with the collection of an assessment or an installment payment that

is not paid when it comes due may be deposited in any fund or account of the

municipality designated by the governing body or designated by the chief

financial officer of the municipality if the governing body has authorized the

chief financial officer to make such a designation.

      3.  If permitted by the ordinance

authorizing the issuance of a bond, the assessments and any penalties,

collection costs or interest not needed in any year to pay the principal and

interest on the bonds may be used to pay the administrative costs of the

municipality incurred in connection with the district and the collection of the

assessments.

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

      NRS 271.495  Deficiency in bond fund or surplus and deficiency fund: Payment

from general fund; levy of tax.

      1.  If the special fund created by the

proceeds of the assessments is insufficient to pay such bonds and interest

thereon as they become due and the amounts in the surplus and deficiency fund

are not sufficient for that purpose, the deficiency must be paid out of any

assets in the general fund of the municipality, regardless of source, which are

otherwise legally available therefor.

      2.  If the general fund is insufficient to

pay any such deficiency promptly, the governing body shall levy general (ad

valorem) taxes upon all property in the municipality which is by law taxable

for state, county and municipal purposes, without regard to any statutory or

charter tax limitation existing on or after May 14, 1965, and without

limitation as to rate or amount, fully sufficient, after making due allowance

for probable delinquencies, to provide for the prompt payment of such bonds as

they become due, both principal and interest, but subject to the limitations

set forth in NRS 361.453 and Section 2 of Article 10 of the

Nevada Constitution.

      (Added to NRS by 1965, 1374; A 1969, 1613; 1979,

1237; 1981, 959; 1993,

2660)

      NRS 271.500  Municipality’s liability on bonds.

      1.  Bonds issued pursuant hereto shall not

be a debt of the municipality, and the municipality shall not be liable

thereon, nor shall it thereby pledge its full faith and credit for their

payment. Assessment bonds shall not be payable out of any funds other than

assessments, the general fund and general tax proceeds, as heretofore provided.

      2.  Each such bond issued hereunder shall

recite in substance that such bonds and the interest thereon are payable solely

from the assessments, the general fund and general tax proceeds pledged to the

payment thereof.

      3.  The payment of bonds shall not be

secured by an encumbrance, mortgage or other pledge of property of the

municipality, except for the assessments, the general fund and general tax

proceeds pledged for the payment of bonds. No property of the municipality,

subject to such exceptions, shall be liable to be forfeited or taken in payment

of the bonds.

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

      NRS 271.502  Assessments and other revenues pledged for payment of

securities: Lien of pledge; priority; validity against third persons.

      1.  The special assessments and any other

revenues pledged for the payment of any securities, as received by or otherwise

credited to the municipality, shall immediately be subject to the lien of each

such pledge without any physical delivery thereof, any filing or further act.

      2.  The lien of each such pledge and the

obligation to perform the contractual provisions made in the authorizing

ordinance, resolution or other instrument appertaining thereto shall have

priority over any or all other obligations and liabilities of the municipality,

except as may be otherwise provided herein or in the ordinance, resolution or

other instrument, and subject to the provisions of NRS

271.420.

      3.  The lien of each such pledge shall be

valid and binding, as against all persons having claims of any kind in tort,

contract or otherwise against the municipality irrespective of whether such

persons have notice thereof.

      (Added to NRS by 1971, 2105)

      NRS 271.505  Incontestable recital in bonds.

      1.  Any ordinance authorizing any bonds

hereunder may provide that each bond therein authorized shall recite that it is

issued under authority hereof.

      2.  Such recital shall conclusively impart

full compliance with all of the provisions hereof, and all bonds issued

containing such recital shall be incontestable for any cause whatsoever after

their delivery for value.

      (Added to NRS by 1965, 1375)

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

      1.  Any assessment bonds:

      (a) Must bear such date or dates;

      (b) Must mature in such denomination or

denominations at such time or times, but in no event commencing later than 3

years nor exceeding 30 years after their date;

      (c) Must bear interest payable at such intervals,

but not less often than annually;

      (d) Must be payable in such medium of payment at

such place or places within and without the State, including, but not limited

to, the office of the county treasurer; and

      (e) At the option of the governing body, may be

made subject to prior redemption in advance of maturity, in such order or by

lot or otherwise, at such time or times, without or with the payment of a

premium or premiums not exceeding 5 percent of the principal amount of each

bond so redeemed,

Ê as provided

by ordinance.

      2.  Bonds may be issued with privileges for

registration for payment as to principal, or both principal and interest, and

the bonds may provide for the endorsing of payments of interest thereon. The

bonds generally must be issued in such manner, in such form, with such

recitals, terms, covenants and conditions, with such provisions for conversion

into bonds of other denominations, and with such other details, as may be

provided by the governing body in the ordinance or ordinances authorizing the

bonds, except as herein otherwise provided.

      3.  Pending preparations of the definitive

bonds, interim or temporary bonds, in such form and with such provisions as the

governing body may determine, may be issued.

      4.  Except for payment provisions herein

expressly provided, the bonds and such interim or temporary bonds must be fully

negotiable within the meaning of and for all the purposes of the Uniform

Commercial Code—Negotiable Instruments and the Uniform Commercial

Code—Investment Securities.

      5.  Notwithstanding any other provisions of

law, the governing body, in any proceedings authorizing bonds hereunder, may:

      (a) Provide for the initial issuance of one or

more bonds, in this subsection called “bond,” aggregating the amount of the

entire issue or any portion thereof.

      (b) Make such provision for installment payments

of the principal amount of any such bond as it may consider desirable.

      (c) Provide for the making of any such bond

payable to bearer or otherwise, registrable as to principal, or as to both

principal and interest, and for the endorsing of payments of interest on such

bond.

      (d) Make provision in any such proceedings for

the manner and circumstances in and under which any such bond may in the

future, at the request of the holder thereof, be converted into bonds of larger

or smaller denominations.

      6.  Any bonds may be issued hereunder with

provisions for their reissuance, and the terms and conditions thereof, whether

lost, apparently destroyed, wrongfully taken, or for any other reason, as

provided in the Uniform Commercial Code—Investment Securities, or otherwise.

      7.  Any bond must be executed in the name

of and on behalf of the municipality and signed by the mayor, chair or other

presiding officer of the governing body, countersigned by the treasurer of the

municipality, with the seal of the municipality affixed thereto and attested by

the clerk.

      8.  Any bond may be executed as provided in

the Uniform Facsimile Signatures of Public Officials Act.

      9.  The bonds bearing the signatures of the

officers in office at the time of the signing thereof are the valid and binding

obligations of the municipality, notwithstanding that before the delivery

thereof and payment therefor, any or all of the persons whose signatures appear

thereon have ceased to fill their respective offices.

      10.  Any officer herein authorized or

permitted to sign any bond, at the time of its execution and of the execution

of a signature certificate, may adopt as and for the officer’s own facsimile

signature the facsimile signature of his or her predecessor in office in the

event that such facsimile signature appears upon the bond.

      (Added to NRS by 1965, 1375; A 1967, 47; 1971, 2103;

1975, 849; 1981, 1410; 1999, 1211; 2001, 444; 2005, 1835)

      NRS 271.520  Bonds: Exemption from taxation; exceptions.

      1.  Except as otherwise provided in subsection

2, bonds and interim warrants issued hereunder, their transfer, and the income

therefrom, must forever be and remain free and exempt from taxation by the

State and any subdivision thereof.

      2.  The provisions of subsection 1 do not

apply to the tax on estates imposed pursuant to the provisions of chapter 375A of NRS or the tax on

generation-skipping transfers imposed pursuant to the provisions of chapter 375B of NRS.

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

      NRS 271.525  Early hearings.

      1.  All cases in which there may arise a

question of validity of any power herein granted or of any other provision

hereof shall be advanced as a matter of immediate public interest and concern,

and heard at the earliest practicable moment.

      2.  The courts shall be open at all times

for the purposes hereof.

      (Added to NRS by 1965, 1377)

      NRS 271.530  Effect of faulty notice of hearing; proper notice; continuance.  In any case where a notice is provided for

herein, if the governing body or court finds for any reason that due notice was

not given, the governing body or court shall not thereby lose jurisdiction, and

the proceeding in question shall not thereby be void or abated, but the

governing body or court shall order due notice to be given and shall continue

the hearing until such time as notice shall be properly given, and thereupon

shall proceed as though notice has been properly given in the first instance.

      (Added to NRS by 1965, 1377)

      NRS 271.535  Legal investments in bonds.  It

shall be legal for the State and any of its agencies, departments or political

subdivisions, or any other public body, to invest funds or moneys in the

custody thereof in any of the bonds authorized to be issued pursuant to the

provisions hereof.

      (Added to NRS by 1965, 1377)

      NRS 271.536  Advances of money for certain improvements in lieu of issuance

of bonds or interim securities.  In

lieu of issuing bonds or interim securities to defray the cost of an

improvement to be constructed by way of a special improvement district, the

governing body may advance money to cover that cost from:

      1.  The general fund of the municipality,

if the cost of the improvement does not exceed $300,000; or

      2.  A proprietary fund, if the municipality

has established a proprietary fund for that purpose pursuant to NRS 354.612.

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

      NRS 271.537  Limitation on number of annual installments to repay

advancement.  No special assessment

to defray the cost of any improvement for which money is advanced from the general

fund of the municipality may be divided into more than 10 annual installments.

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

      NRS 271.538  Medium-term obligations.  If

there is not sufficient money in the general fund of the municipality and if

the requirements of chapter 350 of NRS, with

respect to medium-term obligations, are met, money may be provided by a

medium-term obligation to cover the cost of an improvement made pursuant to NRS 271.536. In such case, the loan must be repaid

from the special assessments made, in lieu of the special tax required by chapter 350 of NRS.

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

      NRS 271.540  Procedure for collection and enforcement of assessments by

municipal treasurer.  When the

governing body of a municipality has directed the municipal treasurer to

collect and enforce assessments in the manner provided by the Consolidated

Local Improvements Law, NRS 271.545 to 271.630, inclusive, shall provide the procedure

therefor, except as otherwise provided in the ordinance levying the

assessments; but NRS 271.625 and 271.630 shall also provide independent methods of

enforcing assessments which shall be available to every municipality which has levied

assessments and to the holders of any bond payable therefrom.

      (Added to NRS by 1969, 948)

      NRS 271.545  Delinquent assessment or installment marked delinquent on

assessment roll; contents of notice of sale of property; ordinance to establish

procedures for conducting sale of property.

      1.  All assessments and installments

thereof shall be collected and enforced by the municipal treasurer at the times

and in the manner provided by the Consolidated Local Improvements Law and as

hereafter provided. As soon as any assessment or installment becomes

delinquent, the municipal treasurer shall mark the same delinquent on the

assessment roll. Within 60 days thereafter, the governing body shall direct the

municipal treasurer to give notice of the sale of the property or properties

subject to the lien of a delinquent installment or the entire assessment if the

governing body has exercised its option to cause the whole amount of the unpaid

principal to become due and payable. The notice shall contain:

      (a) The name of each last known owner of each

tract upon which an assessment or installment thereof is delinquent, or if not

known that the name is unknown.

      (b) A description of each tract upon which an

assessment is delinquent, and the total amount due thereon, including the

delinquent installment or the whole assessment, as the case may be, accrued

interest upon the whole amount of unpaid principal to the date of delinquency,

interest upon unpaid principal and accrued interest from the date of

delinquency to the date of sale at a rate not exceeding 1 percent per month,

penalties and collection costs, including attorney’s fees.

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

      (d) A statement that each property described will

be sold to satisfy the total amount due thereon as aforesaid.

      2.  A governing body may adopt an ordinance

to establish the procedures for conducting a sale of a property pursuant to the

provisions of NRS 271.540 to 271.620,

inclusive, including, without limitation, the method of determining the person

who shall be permitted to purchase a property at such a sale.

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

      NRS 271.550  Notice of sale by publication and mail.  Notice

shall be given:

      1.  By publication; and

      2.  By mail.

      (Added to NRS by 1969, 948)

      NRS 271.555  Public sale: Time, place and continuation; order of sale of

property.  All such sales shall be

made between the hours of 10 a.m. and 4 p.m. and shall take place at a

convenient location within the municipality selected by the governing body. The

sale shall be continued from day to day, omitting Sundays and legal holidays,

until all the property described in the assessment roll on which any

assessment, or installment thereof, is delinquent and unpaid is sold. All sales

shall be public, and each lot, tract or parcel of land, or other property,

shall be sold separately and in the order in which it appears on the assessment

roll.

      (Added to NRS by 1969, 948)

      NRS 271.560  Sale to person offering to pay amount due; when stricken off to

municipality; resale of property.  Each

tract of land sold for delinquent and unpaid special assessments, or

installments thereof, shall be sold to the first person at the sale offering to

pay the amount due thereon as aforesaid. If there is no bidder for any tract

for a sum sufficient to pay such amount, the treasurer shall strike it off to

the municipality. If any bidder to whom any property is stricken off at the

sale does not pay the amount which the municipal treasurer was required to

collect by the sale before 10 a.m. of the day following the sale, the property

must then be resold, or if the assessment sale is closed, be deemed to have

been sold to the municipality. A certificate of sale shall be issued to the

municipality for each property stricken off to the municipality in

substantially the form hereafter provided.

      (Added to NRS by 1969, 949)

      NRS 271.565  Report of sale by municipal treasurer.  Within

15 days after the completion of the sale of all property described in the

assessment roll upon which a delinquent assessment or installment is unpaid,

the municipal treasurer shall prepare a statement of his or her actions

concerning the sale showing all the property sold, to whom sold and the sums

paid for each tract. Such report shall be presented to the governing body at

its regular meeting next following the preparation of the statement.

      (Added to NRS by 1969, 949)

      NRS 271.570  Certificate of sale: Contents; signature; delivery.  After receiving the amount of the assessment,

or installment thereof, interest, penalty and costs, the treasurer shall make

out a certificate, dated on the date of the sale, stating (when known) the name

of the owner as given on the assessment roll, a description of the tract sold,

the amount paid therefor, the name of the purchaser, that it was sold for an

installment or the whole amount of the assessment, as the case may be, giving

the name of the district or other brief designation of the improvement for

which the assessment was levied, and specifying that the purchaser is entitled

to a deed upon the expiration of the applicable period of redemption as

determined pursuant to subsection 1 of NRS 271.595,

unless redemption is made. The certificate of sale must be signed by the

municipal treasurer and delivered to the purchaser.

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

      NRS 271.575  Municipal clerk custodian of certificates for property sold to

municipality; sale or transfer of certificate.  The

municipal clerk is the custodian of all certificates for property sold to the

municipality. At any time before the expiration of the period of redemption as

determined pursuant to subsection 1 of NRS 271.595

and before the redemption of the property, the municipal clerk shall sell or

transfer any certificate to any person who presents the treasurer’s receipt

evidencing payment of the amount for which the property described was stricken

off to the municipality, with interest continuing to accrue from the date of

sale to the date of payment at a rate not exceeding 1 percent per month, as

aforesaid. The clerk may, if authorized by the governing body, sell and

transfer any certificate in like manner after the expiration of the period of

redemption as determined pursuant to subsection 1 of NRS

271.595.

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

      NRS 271.580  Entry of payments and redemptions by treasurer on assessment

roll.  When the amount of any

installment or assessment, as the case may be, with interest, penalty and costs

thereon, is paid to the treasurer before the sale of any property, the

treasurer shall mark it paid with the date of payment on the assessment roll.

When any property sold for any assessment is redeemed the treasurer shall enter

it as such with the date of redemption on the roll. Such records shall be made

in the margin of the roll opposite the description of the property.

      (Added to NRS by 1969, 949)

      NRS 271.585  Property bid in by or stricken off to municipality held in trust

by municipality for special assessment district; when municipality may take and

hold property discharged of trust.  When

any property is bid in by, or stricken off to, any municipality under any

proceeding provided by NRS 271.540 to 271.580, inclusive, the property shall be held in

trust by the municipality for the special assessment district for which the

assessment was levied for the amount for which the property was sold, and

accrued interest at a rate of not exceeding 1 percent per month from the date on

which the property was bid in by, or stricken off to, the municipality to the

date of the transfer, sale or other disposition of the property. However, the

municipality may at any time after receiving a deed pay to the credit of the

improvement district the amount for which the property was sold and accrued

interest as aforesaid, and thereupon take and hold the property discharged of

the trust.

      (Added to NRS by 1969, 950)

      NRS 271.590  Sale of property by municipality after expiration of period of

redemption; notice; public auction; disposition of proceeds.  Any municipality may at any time after the

period of redemption has expired and deeds have been issued to the municipality

by virtue of any proceedings under NRS 271.540 to 271.580, inclusive, sell any such property at public

auction to the highest bidder for cash. No bid may be accepted for any amount

less than the amount set forth in the deed, plus accrued interest as aforesaid

on the assessment as aforesaid. The municipality shall pay into the credit of

the district for which the property was held in trust an amount necessary fully

to cancel the assessment for which the property was sold, together with all

penalties and interest thereon. Any such sale shall be conducted only after

notice describing the property has been given, and stating that the treasurer

will, on the date specified, sell the property at a convenient location within

the municipality selected by the governing body, between the hours of 10 a.m.

and 4 p.m. and continue the sale from day to day, or withdraw the property from

sale after the first day if the treasurer deems that the interests of the

municipality so require. Notice of the sale shall be given:

      1.  By publication; and

      2.  By mail.

      (Added to NRS by 1969, 950)

      NRS 271.595  Redemption of property; certificate of redemption; notice to

owner of demand of purchaser; execution and delivery of deed to purchaser if

redemption not made; date when redemption payment is deemed to have been made.

      1.  Any property sold for an assessment, or

any installment thereof, is subject to redemption by the former owner, or

grantee, mortgagee, heir or other representative of the former owner:

      (a) If there was a permanent residential dwelling

unit or any other significant permanent improvement on the property at the time

the sale was held pursuant to NRS 271.555, as

determined by the governing body, at any time within 2 years; or

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

days,

Ê after the

date of the certificate of sale, upon payment to the municipal treasurer of the

amount for which the property was sold, with interest thereon at a rate of not

exceeding 1 percent per month, together with all taxes and special assessments,

or installments thereof, interest, penalties, costs and other charges, thereon

paid by the purchaser since the sale, with like interest thereon. Unless

written notice of taxes and assessments subsequently paid, and the amount

thereof, is deposited with the treasurer, redemption may be made without their

inclusion.

      2.  On any redemption being made, the

treasurer shall give to the redemptioner a certificate of redemption, and pay

over the amount received to the purchaser of the certificate of sale or the

purchaser’s assigns.

      3.  If no redemption is made within the

period of redemption as determined pursuant to subsection 1, the treasurer

shall, on demand of the purchaser or the purchaser’s assigns, and the surrender

to the treasurer of the certificate of sale, execute to the purchaser or the

purchaser’s assigns a deed to the property. No deed may be executed until the

holder of the certificate of sale has notified the owners of the property that

he or she holds the certificate, and will demand a deed therefor. The notice

must be given by personal service upon the owner. However, if an owner is not a

resident of the State or cannot be found within the State after diligent

search, the notice may be given by publication. The notice and return thereof,

with the affidavit of the person, or in the case of the municipality, of the

clerk, claiming a deed, showing that service was made, must be filed with the

treasurer.

      4.  If redemption is not made within 60

days after the date of service, or the date of the first publication of the

notice, as the case may be, the holder of the certificate of sale is entitled

to a deed. The deed must be executed only for the property described in the

certificate, and after payment of all delinquent taxes and special assessments,

or installments thereof, whether levied or assessed before or after the

issuance of the certificate of sale. A deed may be issued to any municipality

for the face amount of the certificate of sale, plus accrued interest from the

date of sale to the date of the execution of the deed at a rate of not

exceeding 1 percent per month.

      5.  Any payment related to a redemption

pursuant to this section sent to a municipality by mail shall be deemed to have

been made on the date on which the municipality received the payment.

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

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

evidence.  The deed shall be

executed in the name of the municipality by which the improvement was made and

shall recite in substance the matters contained in the certificate of sale, the

notice to the owner, and that no redemption has been made to the property

within the time allowed by law. The deed shall be signed and acknowledged by

the treasurer, as such, and is prima facie evidence that the property was

assessed according to law, that it was not redeemed, that due notice of demand

for deed had been given, and that the person executing the deed was the proper

officer. The deed is conclusive evidence of the regularity of all proceedings

regarding the assessment, up to and including the execution of the deed, and

shall convey the entire fee simple title to the property described, except as

otherwise provided for municipalities, stripped of all liens and claims except

as provided in NRS 271.420.

      (Added to NRS by 1969, 951)

      NRS 271.605  Fees for issuance of certificate of sale and deed.  The treasurer shall charge 50 cents for the

issuance of each certificate of sale and $1 for each deed.

      (Added to NRS by 1969, 951)

      NRS 271.610  Acquisition of lien by purchaser of certificate of sale;

interest.  The purchaser of any

certificate of sale acquires a lien on the property bid in by the purchaser for

the amount paid plus all taxes and delinquent assessments or delinquency, and

all interest, penalties, costs and charges thereon, whether levied before or

after the sale, whether for state, county or municipal purposes, and paid by

the purchaser. The purchaser is entitled to interest at the rate of 1 percent

per month on the original amount paid from the date of the sale and upon subsequent

payments from the date of payment of respective amounts.

      (Added to NRS by 1969, 951)

      NRS 271.615  Notice to municipal treasurer of proceeding to foreclose lien

for general taxes.  In any

proceeding to foreclose a lien for general taxes upon any tract of land subject

to a special assessment lien, mailed notice shall be given the treasurer of the

municipality in which the property is located within 5 days after such

proceeding is commenced.

      (Added to NRS by 1969, 951)

      NRS 271.620  Sale of unsold property after maturity of last unpaid

installment of bond issue.  Within

30 days after the maturity of the last installment of any issue of bonds for

the local improvement district, if any such bonds remain unpaid, any property

remaining unsold, to which the municipality has taken title or on which it

holds a certificate of sale, must be offered for sale by giving notice of the

time and place of sale by publication and by mail. At the time and place

designated in the notice, the treasurer shall offer such property for sale to

the highest bidder. Upon the sale of any property and payment therefor, a deed

shall be executed to the purchaser in substantially the same manner as herein

provided for the execution of deeds.

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

      NRS 271.625  Action by municipality for collection and enforcement of

delinquent assessment or installment.

      1.  Irrespective of which county or

municipal officer has been directed to collect and enforce assessments, any

municipality may proceed with the collection or enforcement of any delinquent

installment, or the entire assessment if the municipality has exercised its

option to cause the whole amount of principal to become due and payable, by an

action brought in the district court in and for the county in which the

municipality is located. It is not necessary to bring a separate suit for each

piece or parcel of property delinquent, but all or any part of the property

delinquent under any single assessment roll or assessment district may be

proceeded against in the same action, and any or all of the owners or persons

interested in any of the property may be joined as parties defendant in the

action to foreclose, and any and all liens for delinquent assessments or

installments may be foreclosed in the proceedings.

      2.  The proceedings shall be tried before

the court without a jury. In any such proceeding, it is sufficient to allege

the passage of the ordinance for creating the district, the making of the

improvement, the levying of assessments, the date of delinquency of the

assessment or installment, and that it was not wholly paid prior to the

delinquency or at all. The assessment roll and assessment ordinance, or

authenticated copies thereof, are prima facie evidence of the regularity and

legality of the proceedings connected therewith, and the burden of proof is

upon the defendants.

      3.  In any action where the owners or

parties interested in any particular tract included in the suit suffer a

default, the court may enter judgment of foreclosure and sale as to those

parties’ property and order execution thereon, and the sale may proceed as to

the remaining defendants and property. The judgment of the court shall specify

separately the amount of the assessment or installment, with interest, penalty

and collection costs, including reasonable attorney’s fees, chargeable to the

several tracts in the proceedings. The judgment has the effect of a separate

judgment, and any appeal shall not invalidate or delay it except as to property

which is the subject of the appeal. Judgment may be entered as to any one or

more tracts or parcels of land involved, and the court may retain jurisdiction

of the case as to the balance.

      4.  All proceedings supplemental to the

judgment, including appeal, period of redemption, sale and the issuance of a

deed, shall be conducted in accordance with the law relating to property sold

upon foreclosure of mortgages or liens upon real property, except that there

shall be no personal liability upon the defendants for any deficiency in the

proceeds of such sale.

      (Added to NRS by 1969, 952)

      NRS 271.630  Foreclosure actions and proceedings against municipality by

holders of bonds.

      1.  If any assessment or installment

thereof is not promptly collected or enforced, then any bondholder may file and

prosecute a foreclosure action in the name of the municipality. Any bondholder

may also proceed against such municipality to protect and enforce the rights of

the bondholders under the Consolidated Local Improvements Law, or under any

charter adopting the provisions hereof or referring hereto for a method of

collecting assessments, or any ordinance required or permitted thereunder, by

suit, action or special proceedings in equity or at law, either for the

appointment of a receiver or for the specific performance of any provisions

contained herein or in such ordinance or in an award of execution of any power

granted herein or in such ordinance for the enforcement of any proper, legal or

equitable remedy as such bondholder or bondholders may deem most effectual to

protect and enforce the rights aforesaid.

      2.  All such proceedings at law or in

equity shall be instituted, had and maintained for the equal benefit of all

holders of the bonds then outstanding. The failure of the bondholders so to

foreclose such delinquent assessments, or so to proceed against the

municipality, or both, shall not relieve the municipality or any of its

officers, agents or employees of any liability for its failure so to foreclose

such delinquent assessments.

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

MODIFICATION OF LOCAL IMPROVEMENTS

      NRS 271.640  Applicability.  The

provisions of NRS 271.640 to 271.646,

inclusive, shall only apply to local improvement projects or districts created

before July 1, 2011.

      (Added to NRS by 2011, 2907)

      NRS 271.6405  Authorized modifications.  After

the acquisition or improvement of a project ordered pursuant to NRS 271.325 has begun and any special assessment thereon

has been levied and divided into installments, the governing body may modify

the project subject to the provisions of NRS 271.640

to 271.646, inclusive, by:

      1.  Eliminating a portion of the project;

      2.  Making changes or additions to the

project;

      3.  Modifying the assessments to reflect

the changes or additions to the project;

      4.  Modifying the assessment installments

and the due dates of the assessment installments; or

      5.  Any combination of subsections 1 to 4,

inclusive.

      (Added to NRS by 2011, 2907)

      NRS 271.641  Engineer’s report: Preparation and filing; contents.  Whenever the governing body determines that a

modification authorized pursuant to NRS 271.6405

is warranted, the engineer shall prepare and file with the clerk a report

showing:

      1.  The proposed modification of the

project;

      2.  If the modified portion of the project

is, as modified, functionally equivalent to that portion of the project before

modification, a statement to that effect;

      3.  The estimated cost of the project, as

modified;

      4.  The amount of maximum special benefits

estimated to be derived from the project, as modified, by each tract in the

improvement district;

      5.  The modification, if any, of the

assessment on each tract in the improvement district resulting from the

modification of the project;

      6.  The modification, if any, of the

assessment installments and the due dates of the assessment installments;

      7.  A revised map showing the location of

the project, as modified;

      8.  If the assessments on each tract in the

improvement district are proposed to be modified, an assessment plat with the

modified assessments, apportioned based on the project, as modified; and

      9.  Whether, upon modification of the

project the assessment on each tract in the improvement district will exceed

the estimated maximum special benefits to be derived by each such tract from

the project.

      (Added to NRS by 2011, 2907)

      NRS 271.6415  Modification if protest hearing not required: Conditions;

adoption of ordinance.

      1.  After receipt of the report required

pursuant to NRS 271.641, the governing body may, by

ordinance and without a protest hearing, modify the project, the assessments on

each tract in the improvement project, the assessment installments and the due

dates of the assessment installments as provided in the report pursuant to the

provisions of this section if:

      (a) The governing body determines that the public

convenience and necessity require the modification;

      (b) The owner of each tract in the improvement

district which is proposed to have its assessment modified or which derives

benefits from the portion of the project proposed to be eliminated or modified

or from the additions proposed to be made to the project has filed written

consent to the modification with the clerk and there are no residential lots

within 1,500 feet of the portion of the project impacted;

      (c) There has been filed with the clerk:

             (1) Evidence that the modification has

been consented to by the owners of the bonds for the improvement district which

are payable from the assessments in the manner as provided in the ordinance or

in the indenture, fiscal agent agreement, resolution or other instrument

pursuant to which the bonds are issued; or

             (2) An opinion from independent bond counsel

stating that the modification does not materially and adversely affect the

interests of the owners of the bonds; and

      (d) The governing body determines that, upon

modification of the project and, if applicable, the assessments, the amount

assessed against each tract in the improvement district does not exceed the

maximum special benefits to be derived by each such tract from the project.

      2.  A determination that is made pursuant

to this section is conclusive in the absence of fraud or gross abuse of discretion.

      3.  An ordinance adopted pursuant to this

section may be adopted as if an emergency existed.

      (Added to NRS by 2011, 2907)

      NRS 271.642  Modification if protest hearing required: Provisional order;

contents and provision of notice of hearing.

      1.  After receipt of the report required

pursuant to NRS 271.641, if the governing body does

not proceed pursuant to NRS 271.6415, the

governing body may make a provisional order by resolution to the effect that

the project will be modified.

      2.  In a provisional order made pursuant to

subsection 1, the governing body shall set a time, at least 20 days thereafter,

and a place at which the owner of each tract in the improvement district, or

any other interested person, may appear before the governing body and be heard

as to the propriety and advisability of modifying the project and, if

applicable, the assessments, the assessment installments and the due dates of

the assessment installments. If there are residential lots within 1,500 feet of

the project or a mobile home park is located on a tract in the improvement

district, the notice must be given to the owner of the tract and each owner of

a residential lot within 1,500 feet and each tenant of the mobile home park.

      3.  Notice must be given:

      (a) By publication.

      (b) By mail.

      (c) By posting.

      4.  Proof of publication must be by

affidavit of the publisher.

      5.  Proof of mailing and proof of posting

must be by affidavit of the engineer, clerk, or any deputy mailing the notice

and posting the notice, respectively.

      6.  Proof of publication, proof of mailing

and proof of posting must be maintained in the records of the municipality

until all the assessments appertaining to the project have been paid in full,

including principal, interest, penalties and any collection costs.

      7.  The notice must be prepared by the

engineer, ratified by the governing body and state:

      (a) In general terms, the proposed modification

of the project.

      (b) The estimated cost of the project, as

modified, and the amount by which that cost is greater or less than the

original cost of the project, as reflected in the ordinance creating the

improvement district and ordering the project to be acquired or improved.

      (c) The time and place of the hearing where the

governing body will consider all objections to the modification of the project

and, if applicable, the assessments, the assessment installments and the due

dates of the assessment installments.

      (d) That all written objections to the

modification of the project and, if applicable, the assessments, the assessment

installments and the due dates of the assessment installments must be filed

with the clerk at least 3 days before the time set for the hearing.

      (e) That if the owners of tracts in the

improvement district which:

             (1) Are proposed to have assessments

modified or which derive benefits from the portion of the project proposed to

be eliminated or changed or from the additions proposed to be made to the

project; and

             (2) Upon the modification of the project

and, if applicable, the assessments, will in the aggregate have assessments

greater than 50 percent of the aggregate amount of the assessments on the

tracts in the improvement district which are proposed to have assessments

modified or which derive benefits from the portion of the project proposed to

be eliminated or changed or from the additions proposed to be made to the

project,

Ê object in

writing, within the time stated in paragraph (d), to such modification of the

project and, if applicable, the assessments, the assessment installments and

the due dates of the installments will not be made.

      (f) That if the assessment on any tract is

increased as a result of the modification of the project, the modification of

the project and, if applicable, the assessments, the assessment installments

and the due dates of the assessment installments will not be made unless the

owner of each such tract has consented in writing to the increase.

      (g) That the modification of the project and, if

applicable, the assessments, the assessment installments and the due dates of

the assessment installments will not be made unless there has been filed with

the clerk:

             (1) Evidence that the modification is

consented to:

                   (I) By the owners of the bonds for

the improvement district which are payable from the assessments; and

                   (II) In the same manner as

amendments to the ordinance creating the improvement district and ordering the

project to be acquired or improved, as provided in the ordinance or in the

indenture, fiscal agent agreement, resolution or other instrument pursuant to

which the bonds are issued; or

             (2) An opinion from an independent bond

counsel stating that the modification does not materially adversely affect the

interests of the owners of the bonds.

      (h) That all proceedings regarding and records of

the following are available for inspection at the office of the clerk:

             (1) The amount of maximum special benefits

estimated to be derived from the project, as modified, by each tract in the

improvement district;

             (2) If applicable, the modified assessment

on each tract in the improvement district resulting from the modification of

the project; and

             (3) If applicable, the modified assessment

installments and the due dates of the assessment installments.

      (i) That a person may object to the modification

of the project and, if applicable, the assessments, the assessment installments

and the due dates of the assessment installments using the procedure outlined

in the notice.

      (j) That if a person objects to the amount of

maximum special benefits estimated to be derived from the project, as modified,

or to the legality of the proposed modification in any respect:

             (1) The person is entitled to be

represented by counsel at the hearing;

             (2) Any evidence the person wants to

present must be presented at the hearing; and

             (3) Evidence that is not presented at the

hearing may not be presented in an action brought pursuant to NRS 271.6435.

      8.  No substantial change in the proposed

modification of the project or, if applicable, the assessments, the assessment

installments or the due dates of the assessment installments may be made after

the first publication, posting or mailing of notice to property owners,

whichever occurs first.

      (Added to NRS by 2011, 2908)

      NRS 271.6425  Modification if protest hearing required: Prohibited if certain

owners of tracts in district object within time specified in notice.  A modification may not be made pursuant to the

provisions of NRS 271.642 if, within the time

specified in the notice pursuant to paragraph (d) of subsection 7 of NRS 271.642, the owners of tracts in the improvement

district which:

      1.  Are proposed to have assessments

modified or which derive benefits from the portion of the project proposed to

be eliminated or changed or from the additions proposed to be made to the

project; and

      2.  Upon the modification of the project

and, if applicable, the assessments, will in the aggregate have assessments

greater than 50 percent of the aggregate amount of the assessments on the

tracts in the improvement district which are proposed to have assessments

modified or which derive benefits from the portion of the project proposed to

be eliminated or changed or from the additions proposed to be made to the

project,

Ê file a

written objection to the modification with the clerk.

      (Added to NRS by 2011, 2910)

      NRS 271.643  Modification if protest hearing required: Conduct of hearing;

consideration and waiver of complaints, protests and objections concerning

modification; procedure for termination of proceedings.

      1.  On the date and at the place fixed for

the hearing, any and all property owners and other interested persons may

present their views to the governing body with respect to the proposed

modification. The governing body may adjourn the hearing from time to time.

      2.  After the hearing has been concluded,

all written complaints, protests and objections have been read and considered,

and all persons desiring to be heard in person have been heard, the governing

body shall consider the arguments, if any, and any other relevant material put

forth, and shall by resolution or ordinance, as the governing body determines,

pass upon the merits of each such complaint, protest or objection.

      3.  If the governing body determines that

it is not in the public interest that the proposed modification of the project

and, if applicable, the assessments, the assessment installments and the due

dates of the assessment installments be made, the governing body shall make an

order by resolution to that effect, and thereupon the proceedings for the

modification of the project and, if applicable, the assessments, the assessment

installments and the due dates of the assessment installments determined

against by the order must stop and must not be begun again until the adoption

of a new resolution.

      4.  Any complaint, protest or objection to:

      (a) The modification of the project or, if

applicable, the assessments, the assessment installments or the due dates of

the assessment installments;

      (b) The estimated cost of the project, as

modified;

      (c) The method used to estimate the special

benefits to be derived from the project, as modified, generally or by any tract

in the improvement district;

      (d) The basis established for the apportionment

of the assessments based on the project, as modified; or

      (e) The regularity, validity and correctness of

any other proceedings or instruments taken, adopted or made before the date of

the hearing,

Ê shall be

deemed waived unless presented at the hearing described in this section or in

writing at the time and in the manner provided by NRS

271.6425.

      (Added to NRS by 2011, 2910)

      NRS 271.6435  Modification if protest hearing required: Appeal from adverse

determination; scope of judicial review.

      1.  Any person filing a written complaint,

protest or objection as provided in NRS 271.6425,

within 30 days after the governing body has finally passed on the complaint,

protest or objection by resolution or ordinance as provided in subsection 2 of NRS 271.643, may commence an action or suit in any

court of competent jurisdiction to correct or set aside the determination, but

thereafter all actions or suits attacking the validity of the proceedings and

the amount of special benefits are perpetually barred.

      2.  Any person who brings an action

pursuant to this section must plead with particularity and prove the facts upon

which he or she relies to establish:

      (a) That the estimate of the cost of the project,

as modified, the special benefits to be derived from the project, as modified,

or the method used to apportion the cost of the project, as modified, has a

material adverse economic impact upon that person or is fraudulent, arbitrary

or unsupported by substantial evidence; or

      (b) That a provision of NRS

271.640 to 271.646, inclusive, has been

violated.

      3.  Conclusory allegations of fact or law

are insufficient to comply with the requirements of subsections 1 and 2.

      4.  In any action brought pursuant to this

section, judicial review of the proceedings is confined to the record before

the governing body. Evidence that has not been presented to the governing body

must not be considered by the court.

      (Added to NRS by 2011, 2911)

      NRS 271.644  Modification if protest hearing required: Final determination of

modification and assessments.

      1.  After the hearing and after the

governing body has:

      (a) Disposed of all verbal and written

complaints, protests and objections;

      (b) Determined that no assessment on a tract in

the improvement district is increased as a result of the modification or, if

any such assessment is increased, that the written consent described in

paragraph (f) of subsection 7 of NRS 271.642 has

been filed with the clerk;

      (c) Determined that the written consent described

in paragraph (g) of subsection 7 of NRS 271.642 has

been filed with the clerk; and

      (d) Determined that no written objections to the

modification were filed pursuant to NRS 271.6425,

Ê and if the

governing body has jurisdiction to proceed, the governing body shall determine

whether to proceed with the modification of the project and, if applicable, the

assessments, the assessment installments and the due dates of the assessment

installments.

      2.  Any determination made pursuant to this

section is conclusive in the absence of fraud or gross abuse of discretion.

      (Added to NRS by 2011, 2911)

      NRS 271.6445  Modification if protest hearing required: Adoption of ordinance

modifying project and assessments.

      1.  If the governing body determines

pursuant to NRS 271.644 to proceed with the

modification of the project and, if applicable, the assessments, the assessment

installments and the due dates of the assessment installments, the governing

body may, by ordinance, modify the project and, if applicable, the assessments,

the assessment installments and the due dates of the assessment installments as

provided in the report of the engineer filed pursuant to NRS

271.641 if:

      (a) The governing body determines that the public

convenience and necessity require the modification; and

      (b) The governing body finds and determines that,

upon the modification, the amount assessed against each tract in the

improvement district does not exceed the maximum special benefits to be derived

by such tract from the project, as modified.

      2.  Any determination or finding made by

the governing body pursuant to this section is conclusive in the absence of

fraud or gross abuse of discretion.

      3.  An ordinance adopted pursuant to this

section may be adopted as if an emergency existed.

      (Added to NRS by 2011, 2912)

      NRS 271.645  Recording of list of tracts, assessments and special benefits.

      1.  If assessments are modified pursuant to

an ordinance adopted pursuant to NRS 271.6415 or 271.6445, upon adoption of the ordinance, the

governing body shall cause to be recorded in the office of the county recorder

a certified copy of a list of the tracts in the improvement district, the

amount of the assessment on each such tract and the amount of maximum special

benefits to be derived from the project, as modified, by each tract in the

improvement district, as shown on the assessment plat provided by the engineer

pursuant to NRS 271.641.

      2.  Neither the failure to record the list

as provided in this section or any defect or omission in the list regarding any

parcel or parcels within the district affects the validity of any assessment,

the lien for the payment thereof or the priority of that lien.

      (Added to NRS by 2011, 2912)

      NRS 271.6455  Establishment of procedure for providing payment or credit for

reduced assessments resulting from modification.

      1.  If assessments are reduced pursuant to

an ordinance adopted pursuant to NRS 271.6415 or 271.6445, the governing body shall adopt an ordinance

establishing a fair procedure for providing payment or credit to any person who

has paid assessments that would have been reduced pursuant to the ordinance

which reduces assessments.

      2.  A determination regarding the fairness

of the procedure established by an ordinance adopted pursuant to this section

is conclusive in the absence of fraud or gross abuse of discretion.

      3.  An ordinance adopted pursuant to this

section may be adopted as if an emergency existed.

      (Added to NRS by 2011, 2912)

      NRS 271.646  Authority of governing body to require requester of modification

to pay expenses incurred in relevant proceedings.  If

a governing body begins proceedings to modify a project pursuant to the

provisions of NRS 271.640 to 271.646,

inclusive, at the request of a person, before beginning those proceedings, the

governing body may require the person requesting the modification to pay any

expenses incurred by the governing body in connection with the proceedings.

      (Added to NRS by 2011, 2913)

PLEDGE OF MONEY FOR CERTAIN PROJECTS IN CERTAIN COUNTIES IN

SUPPORT OF ECONOMIC DEVELOPMENT AND TOURISM

      NRS 271.650  Pledge of sales or use tax proceeds in assessment ordinance for

project in certain counties: Amount; required determinations; interlocal

agreements; conclusiveness of determinations.

      1.  Except as otherwise provided in this

section, the governing body of a municipality in a county whose population is

less than 700,000 may include in an assessment ordinance for a project the

pledge of a single percentage specified in the ordinance, which must not exceed

75 percent, of:

      (a) An amount equal to the proceeds of the taxes

imposed pursuant to NRS 372.105 and 372.185 with regard to tangible personal

property sold at retail, or stored, used or otherwise consumed, in the

improvement district during a fiscal year, after the deduction of a sum equal

to 1.75 percent of the amount of those proceeds;

      (b) The amount of the proceeds of the taxes

imposed pursuant to NRS 374.110 and 374.190 with regard to tangible personal

property sold at retail, or stored, used or otherwise consumed, in the

improvement district during a fiscal year, after the deduction of 0.75 percent

of the amount of those proceeds; and

      (c) The amount of the proceeds of the tax imposed

pursuant to NRS 377.030 with regard to

tangible personal property sold at retail, or stored, used or otherwise consumed,

in the improvement district during a fiscal year, after the deduction of 1.75

percent of the amount of those proceeds.

      2.  If any property within the boundaries

of an improvement district for which any money is pledged pursuant to this

section is also included within the boundaries of any other improvement

district for which any money is pledged pursuant to this section or any tourism

improvement district for which any money is pledged pursuant to NRS 271A.070, the total amount of money

pledged pursuant to this section and NRS

271A.070 with respect to such property by all such districts must not

exceed the amount authorized pursuant to this section.

      3.  The governing body of a municipality

shall not include a pledge authorized by subsection 1 in an assessment

ordinance for a project unless:

      (a) The governing body determines that no

retailers have maintained a fixed place of business in the improvement district

at any time from the first day of the fiscal year in which the assessment

ordinance is adopted until the date of the adoption of the ordinance.

      (b) The governing body determines, at a public

hearing conducted at least 15 days after providing notice of the hearing by

publication, that:

             (1) As a result of the project:

                   (I) Retailers will locate their

businesses as such in the improvement district; and

                   (II) There will be a substantial

increase in the proceeds from sales and use taxes remitted by retailers with

regard to tangible personal property sold at retail, or stored, used or

otherwise consumed, in the improvement district; and

             (2) A preponderance of that increase in

the proceeds from sales and use taxes will be attributable to transactions with

tourists who are not residents of this State.

      (c) The Commission on Tourism determines, at a

public hearing conducted at least 15 days after providing notice of the hearing

by publication, that a preponderance of the increase in the proceeds from sales

and use taxes identified pursuant to paragraph (b) will be attributable to

transactions with tourists who are not residents of this State.

      (d) The Governor determines that the project and

the pledge of money authorized by subsection 1 will contribute significantly to

economic development and tourism in this State. Before making that

determination, the Governor:

             (1) Must consider the fiscal effects of

the pledge of money on educational funding, including any fiscal effects

described in comments provided pursuant to NRS 271.670

by the school district in which the improvement district is located, and for

that purpose may require the Department of Education or the Department of

Taxation, or both, to provide an appropriate fiscal report; and

             (2) If the Governor determines that the

pledge of money will have a substantial adverse fiscal effect on educational

funding, may require a commitment from the municipality for the provision of

specified payments to the school district in which the improvement district is

located during the term of the pledge of money. The payments may be provided

pursuant to agreements authorized by NRS 271.670 or

from sources other than the owners of property within the improvement district.

Such a commitment by a municipality is not subject to the limitations of

subsection 1 of NRS 354.626 and,

notwithstanding any other law to the contrary, is binding on the municipality

for the term of the pledge of money authorized by subsection 1.

      (e) If any property within the boundaries of the

improvement district is also included within the boundaries of any other

improvement district for which any money has been pledged pursuant to this

section or any tourism improvement district for which any money has been

pledged pursuant to NRS 271A.070, all

the governing bodies which created those districts have entered into an

interlocal agreement providing for:

             (1) The apportionment of any money pledged

pursuant to this section and NRS 271A.070

with respect to such property; and

             (2) The priority of the application of

that money between:

                   (I) Bonds issued pursuant to this

chapter; and

                   (II) Bonds and notes issued, and

agreements entered into, pursuant to NRS

271A.120.

Ê Any such

agreement for the priority of the application of that money may be made

irrevocable during the term of any bonds issued pursuant to this chapter to

which all or any portion of that money is pledged, or during the term of any

bonds or notes issued or any agreements entered into pursuant to NRS 271A.120 to which all or any portion

of that money is pledged.

      4.  Any determination or approval made

pursuant to subsection 3 is conclusive in the absence of fraud or gross abuse

of discretion.

      5.  As used in this section, “retailer” has

the meaning ascribed to it in NRS 374.060.

      (Added to NRS by 2003, 2932; A 2005, 2368; 2009, 2092;

2011, 1169)

      NRS 271.660  Agreement with Department of Taxation regarding distribution of

pledged amounts.  After the

adoption of an assessment ordinance in accordance with NRS

271.650, the governing body of the municipality and the Department of

Taxation shall enter into an agreement specifying the dates and procedure for

distribution to the municipality of the amounts pledged pursuant to subsection

1 of NRS 271.650. The distributions must:

      1.  Be made not less frequently than once

each calendar quarter; and

      2.  Cease on the date that all assessments

imposed pursuant to the assessment ordinance have been paid in full, including

any applicable payments of principal, interest and penalties.

      (Added to NRS by 2003, 2934)

      NRS 271.670  Agreement with owner of property interest in district to defray

cost of local governmental services during term of pledge: Contents;

determination by governing body of municipality; notice to and hearing by board

of trustees of school district; conclusiveness of governing body’s

determination.

      1.  After the adoption of an assessment

ordinance in accordance with NRS 271.650, the

governing body of a municipality may, except as otherwise provided in

subsection 2, enter into an agreement with one or more of the owners of any

interest in property within the improvement district, pursuant to which that

owner would agree to make payments to the municipality or to another local

government that provides services in the improvement district, or to both, to

defray, in whole or in part, the cost of local governmental services during the

term of the pledge authorized pursuant to subsection 1 of NRS 271.650. Such an agreement must specify the amount

to be paid by the owner of the property interest, which may be stated as a

particular amount per year or as an amount based upon any formula upon which

the municipality and owner agree.

      2.  The governing body of a municipality

shall not enter into an agreement pursuant to subsection 1 unless the governing

body determines that the project and the assessment of property within the

improvement district will not have a positive fiscal effect on the provision of

local governmental services, after considering:

      (a) The amount of the proceeds of all taxes and

other governmental revenue projected to be received as a result of the

properties and businesses expected to be located in the improvement district;

      (b) The use of the amounts pledged pursuant to

subsection 1 of NRS 271.650; and

      (c) Any increase in costs for the provision of

local governmental services, including, without limitation, services for police

protection and fire protection, as a result of the project and the development

of land within the improvement district.

      3.  Before making any determination

pursuant to subsection 2, the governing body of a municipality shall provide to

the board of trustees of the school district in which the improvement district

is located, at least 45 days before making the determination:

      (a) Written notice of the time and place of the

meeting at which the governing body will consider making the determination; and

      (b) Each analysis prepared by or for or presented

to the governing body regarding the fiscal effect of the project and the pledge

authorized pursuant to NRS 271.650 on the provision

of local governmental services, including education.

Ê After the

receipt of that notice and before the date of that meeting of the governing

body of the municipality, the board of trustees shall conduct a hearing

regarding the fiscal effect, if any, of the project and the pledge authorized

pursuant to NRS 271.650 on the school district, and

submit to the governing body any comments regarding that fiscal effect. The

governing body shall consider those comments when making any determination

pursuant to subsection 2 and may consider those comments when determining the

terms of any agreement pursuant to subsection 1.

      4.  Any determination made pursuant to

subsection 2 is conclusive in the absence of fraud or gross abuse of

discretion.

      (Added to NRS by 2003, 2934)

      NRS 271.680  Limitations on issuance of bonds.  If

the governing body of a municipality adopts an assessment ordinance in

accordance with NRS 271.650:

      1.  None of the bonds, if any, issued for

the improvement district may be secured by a pledge of the taxing power or

general fund of the municipality; and

      2.  NRS 271.495

and 271.500 do not apply to any bonds issued for

the improvement district.

      (Added to NRS by 2003, 2935)

ALTERNATIVE PROCEDURE FOR LOCAL IMPROVEMENTS

      NRS 271.700  Applicability of NRS 271.700 to 271.730,

inclusive.  The provisions of NRS 271.700 to 271.730,

inclusive, apply to the governing body of a city or county.

      (Added to NRS by 1995, 1963)

      NRS 271.710  Exemption from compliance with certain provisions; agreement

with owners of all assessable property in district; powers of governing body.

      1.  A governing body may adopt an ordinance

pursuant to NRS 271.325 creating a district and

ordering a project to be acquired or improved and may contract with a person to

construct or improve a project, issue bonds or otherwise finance the cost of

the project and levy assessments, without complying with the provisions of NRS 271.305 to 271.320,

inclusive, 271.330 to 271.345,

inclusive, 271.380 and 271.385

and, except as otherwise provided in this section, the provisions of any law

requiring public bidding or otherwise imposing requirements on any public

contract, project, works or improvements, including, without limitation, chapters 332, 338

and 339 of NRS, if the governing body has

entered into a written agreement with the owners of all of the assessable property

within the district which states that:

      (a) The governing body agrees to enter into a

contract for the acquisition, construction or improvement of the project or

projects in the district which includes:

             (1) A provision stating that the

requirements of NRS 338.010 to 338.090, inclusive, apply to any

construction work to be performed under the contract; and

             (2) The price, stated as a lump sum or as

unit prices, which the governing body agrees to pay for the project if the

project meets all requirements and specifications in the contract.

      (b) The owners of the assessable property agree

that if the rate of interest on any assessment levied for the district is

determined from time to time as provided in NRS 271.487,

the owners will provide written notice to the governing body in a timely manner

when a parcel of the assessable property in the district is sold to a person

who intends to occupy a dwelling unit on the parcel as his or her residence.

      (c) The owners of the assessable property agree

that the governing body may create the district, levy the assessments and for

all other purposes relating to the district proceed pursuant to the provisions

of this section.

      2.  If an ordinance is adopted and the

agreement entered into pursuant to subsection 1 so states:

      (a) The governing body may amend the ordinance creating

the district, change the assessment roll and redistribute the assessments

required by NRS 271.390 in the same manner in which

these actions were originally taken to add additional property to the district.

The assessments may be redistributed between the assessable property originally

in the district and the additional assessable property if:

             (1) The owners of additional assessable

property also consent in writing to inclusion of their property in the district

and to the amount of the assessment against their property; and

             (2) The redistribution of the assessments

is not prohibited by any covenants made for the benefit of the owners of any

bonds or interim warrants issued for the district.

      (b) The governing body may amend the ordinance

creating the district, change the assessment roll and redistribute the

assessments required by NRS 271.390 in the same

manner in which these actions were originally taken to remove assessable

property from the district. The assessments may be redistributed among the

assessable property remaining in the district if:

             (1) The owners of the remaining assessable

property consent in writing to the amount of the revised assessment on their

property; and

             (2) The redistribution of the assessments

is not prohibited by any covenants made for the benefit of the owners of any

bonds or interim warrants issued for the district.

      (c) The governing body may adopt any ordinance

pertaining to the district including the ordinance creating the district

required by NRS 271.325, the ordinance authorizing

interim warrants required by NRS 271.355, the

ordinance levying assessments required by NRS 271.390,

the ordinance authorizing bonds required by NRS 271.475

or any ordinance amending those ordinances after a single reading and without

holding a hearing thereon, as if an emergency exists, upon an affirmative vote

of not less than two-thirds of all voting members of the governing body,

excluding from any computation any vacancy on the governing body and any

members thereon who may vote to break a tie vote, and provide that the

ordinances become effective at the time an emergency ordinance would have become

effective. The provisions of NRS 271.308 do not

apply to any such ordinance.

      (d) The governing body may provide for a reserve

fund, letter of credit, surety bond or other collateral for payment of any

interim warrants or bonds issued for the district and include all or any

portion of the costs thereof in the amounts assessed against the property in

the district and in the amount of bonds issued for the district. The governing

body may provide for the disposition of interest earned on the reserve fund and

other bond proceeds, for the disposition of unexpended bond proceeds after

completion of the project and for the disposition of the unexpended balance in

the reserve fund after payment in full of the bonds for the district.

      3.  If the governing body of a municipality

forms a district pursuant to the provisions of this section, the governing

body:

      (a) Is not required to adopt the resolutions

required pursuant to the provisions of NRS 271.280,

271.310, 271.360 and 271.390.

      (b) Shall be deemed to have adopted the

resolution required pursuant to the provisions of NRS

271.325 if the plans and specifications are sufficiently specific to allow

a competent contractor with the assistance of a competent engineer to estimate

the cost of constructing the project and to construct the project.

      (Added to NRS by 1989, 252; A 1995, 1964; 2005, 1838)

      NRS 271.720  Requirements, conditions and effect of agreement with owners of

all assessable property in district.

      1.  Any agreement made pursuant to NRS 271.710 must:

      (a) Include a description of the property in the

district;

      (b) Be signed by the chair of the governing body

and the owners of all assessable property within the district;

      (c) Be accompanied by an acknowledgment of each

signature; and

      (d) Be recorded in the office of the county

recorder.

      2.  Upon recording pursuant to paragraph

(d) of subsection 1, the agreement:

      (a) Is binding on all subsequent owners of

assessable property in the district;

      (b) Is not extinguished by the sale of any

property on account of nonpayment of general taxes or any other sale of the

property; and

      (c) Is prior and superior to all liens, claims,

encumbrances and titles other than the liens of assessment and general taxes.

      3.  As a condition to executing an

agreement pursuant to NRS 271.710, the governing

body may require that the owners of assessable property make a deposit of cash,

a surety bond, a letter of credit or such other security as is deemed

appropriate by the governing body, in such an amount as will reimburse the

municipality for all its expenses in connection with the district including,

without limitation, the cost of:

      (a) Designing and preparing plans and

specifications for the improvements;

      (b) Inspecting any work performed and any

improvements installed;

      (c) Any engineering, legal, financial or other

experts retained by the municipality to advise it with respect to the district;

      (d) Any mailings or publications made in

connection with the district; and

      (e) Any administrative costs, including any

carrying cost and an appropriate portion of the salary of any municipal

employee or employees who perform services in connection with the district,

Ê and any

other costs the municipality may incur in connection with the district.

      4.  The deposit required pursuant to

subsection 3 must be applied to the expenses listed in subsection 3 if bonds

are not issued or if the proceeds of the bonds are not sufficient to pay those

expenses.

      (Added to NRS by 1989, 254; A 1995, 1966)

      NRS 271.730  Fixing of rates of interest regarding property sold after date

of agreement with owners of all property in district.

      1.  If the rate of interest on bonds issued

and assessments levied for a district created pursuant to NRS 271.710 is determined from time to time as

provided in NRS 271.487, the rate of interest on

assessments must be fixed for the remaining term of the installments for any

assessment on a parcel of property which is sold after the date of the original

agreement entered into pursuant to NRS 271.710 to a

person who intends to occupy a dwelling unit on the parcel as his or her

residence, within 18 months after the date on which the governing body is

notified in writing of the sale of the parcel to such a person.

      2.  The rate of interest on a portion of

the bonds equal to the amount of the unpaid assessment installments whose rate

of interest is fixed must also be fixed for the remaining term of those bonds.

This section does not prohibit fixing the rate of interest on all or any

portion of the other assessments in the district if the rate of interest on an

equal amount of bonds is also fixed.

      3.  Whenever the rate of interest on

assessments is fixed pursuant to this section, it must be fixed at a rate which

does not exceed by more than 1 percent the highest rate or rates of interest on

the corresponding portion of bonds whose rate of interest is then being fixed,

plus an amount sufficient to reimburse the municipality for any fees paid to

fix the rate of interest on the bonds and remarket the bonds at a fixed rate,

and for any fees or reimbursements of advances paid to a third party who has

provided an assurance of payment of the principal of, the interest on, and

premiums, if any, due in connection with the bonds.

      (Added to NRS by 1989, 254)

DISTRICT TO FINANCE UNDERGROUND CONVERSION PROJECT

      NRS 271.800  Procedure for establishing district; combination with another

project; requirements for construction of project; applicability of public

bidding requirements limited; prerequisites to commencement of construction.

      1.  A governing body may, pursuant to NRS 271.275 or 271.710,

establish a district to finance an underground conversion project. Before the

governing body may adopt an ordinance pursuant to NRS

271.325 to establish such a district, each service provider that owns the

overhead service facilities to be converted to underground facilities must

submit its written approval of the project to the governing body. The governing

body shall not establish a district to finance an underground conversion

project without receiving the written approval of each such service provider

pursuant to this subsection.

      2.  Before initiating the establishment of

a district pursuant to this section, the governing body must request in writing

and receive from each service provider that owns the overhead service

facilities to be converted in the proposed improvement district a written

estimate of the cost to convert those facilities to underground facilities. The

service provider shall provide its estimate of the cost of the conversion to

the governing body not later than 120 days after the service provider receives

the request from the governing body.

      3.  If a district already exists for the

location for which the underground conversion project is proposed, the

governing body may, pursuant to NRS 271.295,

combine the underground conversion project with other projects in that

district.

      4.  An underground conversion project must

be constructed by one or more of the service providers that own the overhead

service facilities to be converted, pursuant to a written agreement between the

governing body and each service provider that will engage in the construction.

Such a project must be constructed in accordance with the standard underground

practices and procedures approved by the Public Utilities Commission of Nevada.

      5.  The provisions of any law requiring

public bidding or otherwise imposing requirements on any public contract,

project, works or improvements, including, without limitation, the provisions

of chapters 332, 338

and 339 of NRS, do not apply to a contract

entered into by a municipality and a service provider pursuant to this section,

except that the contract must include a provision stating that the requirements

of NRS 338.010 to 338.090, inclusive, apply to any

construction work to be performed under the contract.

      6.  Construction on an underground

conversion project approved pursuant to this chapter may not commence until:

      (a) An ordinance creating a district is adopted pursuant

to NRS 271.325;

      (b) The time for filing an appeal pursuant to NRS 271.315 has expired, or if such an appeal has been

timely filed, a final, nonappealable judgment upholding the validity of the

ordinance has been rendered;

      (c) Arrangements for the financing of the

construction have been completed through the issuance of bonds or interim

warrants; and

      (d) The service provider has obtained all

applicable permits, easements and licenses necessary to convert the facilities.

      (Added to NRS by 1997, 2494)

      NRS 271.850  Requirements for placement of service facilities underground;

calculation of costs for conversion.

      1.  The service facilities within the

boundaries of each lot within a district to finance an underground conversion

project established pursuant to NRS 271.800 must be

placed underground at the same time as or after the underground system in

private easements and public places is placed underground. The service provider

involved, directly or through a contractor, shall, in accordance with the rules

and regulations of the service provider, but subject to the regulations of the

Public Utilities Commission of Nevada and any other applicable laws,

ordinances, rules or regulations of the municipality or any other public agency

under the police power, convert to underground its facilities on any such lot:

      (a) For service facilities that provide electric

service, up to the service entrance.

      (b) For service facilities that provide

communication service or service from a video service network, as that term is

defined in NRS 711.145, up to the

connection point within the house or structure.

      2.  All costs or expenses of conversion

must be included in the cost on which the cost of the underground conversion

for that property is calculated.

      3.  As used in this section, “lot” includes

any portion, piece or parcel of land.

      (Added to NRS by 1997, 2494; A 2007, 1379)