Nevada Code § 350.360

Definitions
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Wherever
used in NRS 350.350 to 350.490 , inclusive, unless a different
meaning clearly appears from the context:
1. Governing body means the board of
county commissioners, city council, city commission, board of supervisors, town
council, town board, board of directors or board of trustees of a district, or
other local legislative body of a municipality.
2. Undertaking includes the following
revenue-producing undertakings or any combination of two or more of such
undertakings, whether now existing or hereafter acquired or constructed:
Systems, plants, works, instrumentalities and properties used or useful in
connection with:
(a) The obtaining of a water supply and the
conservation, treatment and disposal of water for public and private uses.
(b) The collection, treatment and disposal of
sewage, waste and storm water, together with all parts of any such undertaking
and all appurtenances thereto, including lands, easements, rights in land,
water rights, contract rights, franchises, approaches, dams, reservoirs, sewage
disposal plants, intercepting sewers, trunk, connection and other sewer and
water mains, filtration works, pumping stations and equipment.

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