Nevada Code § 318.269

Liability of included real property for taxes, charges and bonded indebtedness of district; exceptions
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After
the date of its inclusion in a district created wholly or in part to furnish
electric light and power, the real property is subject to all of the taxes and
charges imposed by the district and is liable for its proportionate share of
existing general obligation bonded indebtedness of the district. The property
is not liable for any taxes or charges levied or assessed before its inclusion
in the district. Entry of the property into the district may not be subject to
or contingent upon the payment or assumption of any penalty, toll or charge,
other than any reasonable annexation charge which the board may fix and
uniformly assess and the tolls and charges which are uniformly made, assessed
or levied for the entire district. Any charge imposed must be computed in a
manner that does not impose a new charge on the members of the district and
must not penalize the members of the territory to be annexed.

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