Nevada Code § 539.697

Distribution and sale of water acquired at sale for delinquent tax or summary foreclosure
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The
board shall not, however, sell or dispose of water appurtenant to, apportioned,
or allotted to the lands acquired at delinquent tax sales, or at summary sales,
until and unless the remaining lands in the district under irrigation to which
benefits have been apportioned by the district and which are entitled to
receive water from the district pursuant to the apportionment of benefits, and
from the same source of supply, shall have a sufficient and adequate water
supply available for such irrigated areas as have been apportioned benefits.
The board of directors shall distribute such waters acquired at delinquent tax
sales or at summary foreclosure sales among the remaining nondelinquent
landowners in the district entitled to receive water from the district in, as
near as may be, the same proportion as fixed by the original apportionment of
benefits for the remaining nondelinquent lands. In case the water right
appurtenant to land acquired at a delinquent sale shall be based upon a
contract with the United States, the district may, with the consent of the
United States, make any desired disposition of such water right.

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