Nevada Code § 268.622

Majority of the property owners defined
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Majority of the property owners in a
territory means the owners of real property:
1. Whose combined value is greater than 50
percent of the total value of real property in the territory, as determined by
assessment for taxation; and
2. Whose combined area is greater than 50
percent of the total area of the territory excluding lands held by public
bodies.

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