Nevada Code § 271.850

Requirements for placement of service facilities underground; calculation of costs for conversion
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1. The service facilities within the
boundaries of each lot within a district to finance an underground conversion
project established pursuant to NRS 271.800 must be placed underground at the same time as or after the underground system
in private easements and public places is placed underground. The service
provider involved, directly or through a contractor, shall, in accordance with
the rules and regulations of the service provider, but subject to the
regulations of the Public Utilities Commission of Nevada and any other
applicable laws, ordinances, rules or regulations of the municipality or any
other public agency under the police power, convert to underground its
facilities on any such lot:
(a) For service facilities that provide electric
service, up to the service entrance.
(b) For service facilities that provide
communication service or service from a video service network, as that term is
defined in NRS 711.145 , up to the
connection point within the house or structure.
2. All costs or expenses of conversion
must be included in the cost on which the cost of the underground conversion
for that property is calculated.
3. As used in this section, lot includes
any portion, piece or parcel of land.

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