1. On or before April 1 of each year, the board shall: (a) Determine the total cost for each contract entered into pursuant to NRS 320.100 for the next ensuing fiscal year; (b) Apportion that cost among the owners of real property by parcel number within the district: (1) Based upon the relative special benefit received by each parcel of land; and (2) Using a method of apportionment that is fair and equitable and is approved by the board of county commissioners of the county where the district is located; (c) Submit a written report to the board of county commissioners specifying the total cost determined pursuant to paragraph (a) and the amount apportioned for each parcel of land within the district pursuant to paragraph (b); and (d) Submit a written report to the board of county commissioners: (1) Specifying the total cost for performing contracts for the maintenance of roads in the district for the preceding year; and (2) Addressing whether the goals and objectives of the district relating to the maintenance of such roads have been accomplished. 2. Upon receipt of the report, the board of county commissioners shall collect the assessments specified in the report for the next ensuing fiscal year. The assessments must be collected at the same time and in the same manner, and with like interest and penalties, as any taxes on real property are collected by the county. Any such assessment, until paid, is a lien upon the real property assessed equal in priority to a lien for general taxes, and may be collected in the same manner.
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