1. The boundaries of two or more contiguous fire protection districts located within a county and organized pursuant to NRS 474.010 to 474.450 , inclusive, 474.460 or 474.533 may be adjusted in the manner provided in this section so that all or any part of the area of one such fire protection district is excluded from that district and added to the area of another such fire protection district. 2. The adjustment of the boundaries of fire protection districts pursuant to this section must be approved by: (a) A majority of the owners of property located within the portions of those districts directly affected by the proposed adjustment of boundaries; and (b) Resolution of the board of county commissioners of the county in which the districts are located, which resolution must also be approved by the governing bodies of the fire protection districts whose boundaries are proposed to be adjusted. For the purposes of this subsection, an owner of property located within a fire protection district is directly affected by a proposed adjustment of boundaries if the adjustment will cause that property, or other property immediately adjacent to that property, to be excluded from the district in which it is currently located and added to a district other than that in which it is currently located. 3. If, after notice and a hearing, the board of county commissioners determines that the proposed adjustment of boundaries is feasible and in the best interests of the county and the districts whose boundaries are proposed to be adjusted, the board of county commissioners shall adopt an ordinance adjusting the boundaries of those districts. The ordinance must include the name and boundaries of each district that will result from the adjustment. 4. For the purposes of subsection 3, a board of county commissioners shall not determine that a proposed adjustment of boundaries is feasible and in the best interests of the county and the districts whose boundaries are proposed to be adjusted unless the board concludes, after conducting a reasonable investigation, that: (a) The total assessed valuation of taxable property in the districts whose boundaries are proposed to be adjusted is substantially equivalent; and (b) The total ad valorem tax levied within the districts whose boundaries are proposed to be adjusted is substantially equivalent. 5. The board of county commissioners shall cause a copy of any ordinance adopted pursuant to subsection 3 to be certified by the clerk of the board and filed immediately for record in the office of the county recorder. 6. If an adjustment of boundaries pursuant to this section causes: (a) Part of the area of one fire protection district to be excluded from that district and added to the area of another fire protection district, the districts may, but are not required to, enter into such an agreement as they determine equitable to address the apportionment of debts, obligations, liabilities and assets. (b) All of the area of one fire protection district to be excluded from that district and added to the area of another fire protection district, the debts, obligations, liabilities and assets of the district from which the area is excluded must be assumed by the district to which the area is added.
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