Nevada Code § 266.034

Liability for costs of incorporation
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1. The costs incurred by the board of
county commissioners in carrying out the provisions relating to the
incorporation, including the costs incurred in certifying the petition, publishing
the notices, requesting the report pursuant to NRS 266.0261 , conducting the public
hearing and election, including the cost of distributing the sample ballots,
and any appeal pursuant to NRS 266.0265 are a charge against the county if the proposed incorporation is not submitted
to the voters or the incorporation is disapproved by the voters, and a charge
against the incorporated city if the incorporation is approved by the voters.
2. The costs incurred by the incorporators
in carrying out the provisions relating to the incorporation, including the
costs incurred in preparation of the petition for incorporation, preparation of
the descriptions and map of the area proposed to be incorporated and
circulation of the petition are chargeable to the incorporated city if the
incorporation is approved by the voters.

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