Nevada Code § 539.423

Purposes for which land may be formed into improvement district
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The board of directors may provide for the
construction of canals, ditches, laterals, dams, drains or other structures or
improvements or the acquirement, replacement, consolidation or extension of the
same, or the leasing, acquisition or construction of electrical transmission
lines and accessory equipment, the benefits of which affect all or are limited
to a portion of the district only, in the manner provided in NRS 539.423 to 539.460 , inclusive.

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