Nevada Code § 271.400

Assessment for street and alley intersections
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1. The cost of improvements in street
intersections may be segregated.
2. Such cost, except the share assessable
to street or other railway companies, may be assessed upon all frontage of the
street improved (excluding an alley) and on intersecting streets within a
distance of one-half block in each direction from such intersections, in
proportion to the frontage of each lot or tract on the street improved
(excluding an alley) or on an intersecting street, or on both within such
distance.
3. The cost of the improvement of an alley
intersection may be assessed upon the assessable property in the same block
extending to the nearest street intersection and half the length of the block
along its sides. However where the sides of blocks are of unequal length, the
governing body may determine the limit of assessment.
4. In the alternative, the cost of
improving street intersections (including alley intersections) may be treated
as one of the costs of any project without separately segregating such
intersection cost. In such case the total cost of any project shall be assessed
as provided in subsections 1, 2 and 3 of NRS
271.365 upon the basis determined without any separate assessment for
intersection costs.

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