Nevada Code § 474.060

Proceedings at hearing
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Upon
the hearing of the petition, the board of county commissioners shall determine
whether or not the petition complies with the requirements and purposes of NRS 474.010 to 474.450 , inclusive, and must hear all
competent and relevant testimony offered in support or in objection thereto.
The board shall, by resolution, determine whether or not such a proposed
district shall be formed and such determination shall be entered upon the
minutes of the board of county commissioners.

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