Nevada Code § 320.060

Creation of district
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1. The owners of real property within an
unincorporated area of a county whose population is less than 100,000 may
initiate the creation of a district by filing a petition signed by at least 66
2/3 percent of the owners with the board of county commissioners of the county
where the proposed district is located. A district may not include territory
located within more than one county.
2. A petition filed pursuant to subsection
1 must include:
(a) The name, address and signature of each
person named in the petition;
(b) The total acreage of the area proposed to be
included within the district;
(c) The number of owners of real property in that
area;
(d) A detailed map of that area;
(e) A description of any proposed contract for
the maintenance of roads in the district; and
(f) The estimated annual cost to perform the
proposed contracts to maintain roads in the district.
3. If a petition is filed pursuant to
subsection 1, the board of county commissioners with whom the petition is filed
shall hold a hearing to consider the petition at its next regularly scheduled
meeting held after the date the petition is filed.
4. Except as otherwise provided in this
subsection, if a board of county commissioners decides to create a district
after holding a hearing pursuant to subsection 3, it shall, at its next
regularly scheduled meeting held after the hearing is conducted, adopt a
resolution creating the district. A board of county commissioners shall not
adopt a resolution pursuant to this subsection if, within 60 days after a
hearing is held pursuant to subsection 3, 51 percent or more of the owners of
real property within the proposed district file a petition with the board of
county commissioners opposing the creation of the district.
5. A resolution adopted pursuant to
subsection 4 must include a procedure to allow a person who owns real property
within the district to apply for a hardship determination that would exempt the
person from paying the fees assessed pursuant to this chapter. The procedure
must include, without limitation:
(a) A method for allowing a person who owns real
property within the district to submit to the board a written application for a
hardship determination at least 90 days before the due date of an assessment;
(b) A method for determining whether such a
person qualifies for a hardship exemption;
(c) A requirement for the periodic renewal of the
hardship determination;
(d) A requirement that the board make a decision
on the application within 30 days after the filing of the application;
(e) A requirement that the board notify the board
of county commissioners in writing of the denial of an application and the reason
for denying the application; and
(f) A procedure for appealing the denial of an
application by the board to the board of county commissioners.

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