Nevada Code § 318.055

Formation of district: Resolution or petition; ordinance
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1. The formation of a district may be
initiated by:
(a) A resolution adopted by the board of county
commissioners; or
(b) A petition proposed by any owner of property
to be located in the district.
2. After adoption of the resolution or
receipt of the petition the organization of the district must be initiated by
the adoption of an ordinance by the board of county commissioners, which is in
this chapter sometimes designated the initiating ordinance. No initiating
ordinance may be adopted by the board of county commissioners if the proposed
district includes any real property within 7 miles from the boundary of an
incorporated city or unincorporated town unless:
(a) All members of the board of county
commissioners unanimously vote for the organization of a district with
boundaries which contravene this 7-mile limitation;
(b) A petition for annexation to or inclusion
within the incorporated city or unincorporated town of that property has first
been filed with the governing body of the incorporated city or unincorporated
town pursuant to law and the governing body thereof has refused to annex or
include that property and has entered the fact of that refusal in its minutes;
(c) No part of the area within the district is
eligible for inclusion in a petition for such an annexation;
(d) The governing body of the incorporated city
or the town board of the unincorporated town, by resolution, consents to the
formation of the district; or
(e) That property is within 7 miles of an
unincorporated town with a town advisory board or citizens advisory council
but is not within 7 miles of an incorporated city or unincorporated town with a
town board.
3. Except as is otherwise provided in this
chapter, a district may be entirely within or entirely without, or partly
within and partly without, one or more municipalities or counties, and the
district may consist of noncontiguous tracts or parcels of property.
4. The initiating ordinance must set
forth:
(a) The name of the proposed district, consisting
of a chosen name preceding the word District, or, if the district is
authorized to exercise more than one basic power, the words General
Improvement District. If a districts name as provided in the organizational
proceedings does not include the words General Improvement, and if
subsequently any additional basic power is granted to the district pursuant to NRS 318.077 , the board of county
commissioners may redesignate the district with a chosen name preceding the
words General Improvement District.
(b) A statement of the basic power or basic
powers for which the district is proposed to be created (for instance, by way
of illustration, for paving, curb and gutters, sidewalks, storm drainage and
sanitary sewer improvements within the district). The basic power or basic
powers stated in the initiating ordinance must be one or more of those
authorized in NRS 318.116 , as
supplemented by the sections of this chapter designated therein.
(c) A statement that the ordinance creating the
district will be based on the boards finding:
(1) That public convenience and necessity
require the creation of the district;
(2) That the creation of the district is
economically sound and feasible;
(3) That the service plan for the district
conforms to subsection 1 of NRS 308.030 ;
and
(4) That the service plan for the district
does not contravene any of the criteria enumerated in subsection 1 of NRS 308.060 .
(d) A general description of the boundaries of
the district or the territory to be included therein, with such certainty as to
enable an owner of property to determine whether his or her property is within
the district.
(e) The place and time for the hearing on the
creation of the district.

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