1. When an accurate estimate of cost, full and detailed plans and specifications and map are prepared, are presented and are satisfactory to the governing body, it shall, by resolution, make a determination that: (a) Public convenience and necessity require the creation of the district; and (b) The creation of the district is economically sound and feasible. This determination may be made part of the ordinance creating the district adopted pursuant to subsection 2 and is conclusive in the absence of fraud or gross abuse of discretion. 2. The governing body may, by ordinance, create the district and order the proposed project to be acquired or improved. This ordinance may be adopted and amended as if an emergency existed. 3. The ordinance must prescribe: (a) The extent of the improvement district to be assessed, by boundaries or other brief description, and similarly of each assessment unit therein, if any. (b) The kind and location of each project proposed, without mentioning minor details. (c) The amount or proportion of the total cost to be defrayed by assessments, the method of levying assessments, the number of installments and the times in which the costs assessed will be payable. (d) The character and extent of any construction units. 4. The engineer may further revise the cost, plans and specifications and map from time to time for all or any part of any project, and the ordinance may be appropriately amended. Except as otherwise provided in NRS 271.640 to 271.646 , inclusive, such amendment must take place before letting any construction contract therefor and before any work being done other than by independent contract let by the municipality. 5. The ordinance, if amended, must order the work to be done as provided in this chapter. 6. Upon adoption or amendment of the ordinance, the governing body shall cause to be recorded in the office of the county recorder a certified copy of a list of the tracts to be assessed and the amount of maximum benefits estimated to be assessed against each tract in the assessment area, as shown on the assessment plat as revised and approved by the governing body pursuant to NRS 271.320 . Neither the failure to record the list as provided in this subsection nor any defect or omission in the list regarding any parcel or parcels to be included within the district affects the validity of any assessment, the lien for the payment thereof or the priority of that lien. 7. The governing body may not adopt an ordinance creating or modifying the boundaries of an improvement district for a neighborhood improvement project if the boundaries of the improvement district overlap an existing improvement district created for a neighborhood improvement project.
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