Nevada Code § 271.450

Procedure to place previously omitted property upon assessment roll
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1. Whenever by mistake, inadvertence or
for any cause any tract otherwise subject to assessment, within any improvement
district, shall have been omitted from the assessment roll for such project,
the governing body of the municipality may, upon its own motion or upon the application
of the owner of any tract within such improvement district charged with the
lien of an assessment for any project, assess the same in accordance with the
special benefits accruing to such omitted property by reason of such project,
and in proportion to the assessments levied upon other tracts in such
improvement district.
2. In any such case, the governing body
shall first pass a resolution setting forth that certain tract therein
described was omitted from such assessment, and notifying all persons who may
desire to object thereto to appear at a meeting of the governing body at a time
specified in such resolution and present their objection thereto, and directing
the engineer to report to the governing body at or prior to the date fixed for such
hearing the amount which should be borne by each such tract so omitted, which
notice resolution shall be published and given by mail to the last known owner
or owners of each such tract.
3. At the conclusion of such hearing or
any adjournment thereof, the governing body shall consider the matter as though
the tract had been included upon the original roll, and may confirm the same or
any portion thereof by ordinance.
4. Thereupon, the assessment or
assessments on such roll of each omitted tract shall be collected, the payment
of which shall be secured by an assessment lien, as other assessments.

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