Nevada Code § 268.663

Inclusion of county road, state highway or railroad in annexed territory
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When a city annexes
territory which is not included within its existing boundaries, the territory
annexed includes the following:
1. If the annexed territory abuts upon one
side of a county road, state highway or railroad and the territory which abuts
upon the opposite side of the road, highway or railroad is not within the
boundaries of the annexing city, the annexed territory extends to the middle of
the road, highway or railroad. The governing body of a city may, at the request
of the board of county commissioners of the county in which the city is
located, annex the remaining portion of the road, highway or railroad, and that
portion of any county road which is then included in the annexed territory
becomes a city street.
2. If the annexed territory abuts upon a
county road, state highway or railroad on both sides of the road, highway or
railroad, or if the annexed territory abuts upon one side of a county road,
state highway or railroad and the territory which abuts upon the opposite side
of the road, highway or railroad is within the existing boundaries of the
annexing city, the annexed territory includes the portion of road, highway or
railroad so abutted on both sides, and the portion of the county road which is
included in the annexed territory becomes a city street.
3. If the annexed territory is a
subdivision, the portions of the county roads which provide the primary access
to the subdivision are also annexed and become city streets.

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