[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.
_________
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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)
