Nevada Code § 268.795

Determination of total amount of money to be derived from assessments; citizens group to advise city council; notice of proposed assessment and hearing; payment; tax as lien; district not entitled to distribution of supplemental city-county relief tax
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1. After creation of the district, the
council shall annually ascertain and include in its budget the total amount of
money to be derived from assessments required to provide the maintenance found
beneficial to the public interest for the next ensuing fiscal year.
2. The city council shall designate an
existing citizens group within the area or create an advisory committee, to
recommend to the council any appropriate changes in the level or kind of
maintenance to be provided in the district. The council shall consider these
recommendations, and any others that may be offered by interested persons, at a
public hearing before adopting its annual budget for the district.
3. The total amount of money to be derived
from assessments for the next ensuing fiscal year must be apportioned among the
individual property owners in the district based upon the relative special
benefit received by each property using an apportionment method approved by the
city council. On or before April 20 of each year, a notice specifying the
proposed amount of the assessment for the next ensuing fiscal year must be
mailed to each property owner. The city council shall hold a public hearing
concerning the assessments at the same time and place as the hearing on the
tentative budget. The city council shall levy the assessments after the hearing
but not later than June 1. The assessments so levied must be paid in
installments on or before the dates specified for installments paid pursuant to
subsection 6 of NRS 361.483 . Any
installment payment that is not paid on or before the date on which it is due,
together with any interest or penalty and the cost of collecting any such
amounts, is a lien upon the property upon which it is levied equal in priority
to a lien for general taxes and may be collected in the same manner.
4. A district is not entitled to receive
any distribution of supplemental city-county relief tax.

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