Nevada Code § 271.390

Levy of assessments; notice; final determination conclusive; roll prima facie evidence of regularity and validity
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1. After the assessment roll is in final
form and is so confirmed by resolution, the municipality by ordinance shall, by
reference to the assessment roll, as modified if modified, and as confirmed by
the resolution, levy the assessments in the roll. This ordinance may be adopted
or amended as if an emergency existed.
2. Written notice of the levy of
assessment must be given by mail to the owners of all the property upon which
the assessment was levied.
3. The decision, resolution and ordinance
are a final determination of the regularity, validity and correctness of the
proceedings, of the assessment roll, of each assessment contained therein, and
of the amount thereof levied on each tract and parcel of land.
4. The determination by the governing body
is conclusive upon the owners of the property assessed.
5. The roll, when endorsed by the clerk as
the roll designated in the assessment ordinance, is prima facie evidence in all
courts and tribunals of the regularity of all proceedings preliminary to the
making thereof and the validity of the assessments and the assessment roll.

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