Nevada Code § 271.306

Apportionment of assessments for irregularly shaped tracts; objections to acquisition or improvement of project
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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, 4 and 5, 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 or waterfront maintenance 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 neighborhood
improvement project described in subsection 1 or 2 of NRS 271.147 . 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.
5. A neighborhood improvement project
described in subsection 3 of NRS 271.147 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
neighborhood improvement project to be stayed or prevented.

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