Nevada Code § 541.160

Board may levy and collect taxes and special assessments; classification of methods
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In
addition to the other means of providing revenue for such districts as provided
in this chapter, the board may levy and collect taxes and special assessments
for maintaining and operating those works and paying the obligations and
indebtedness of the district by any one or more of the methods or combinations
thereof, classified as follows:
1. Class A. To levy and collect taxes upon
all property within the district as provided in this chapter.
2. Class B. To levy and collect
assessments for special benefits accruing to property within municipalities for
which use of water is allotted as provided in this chapter.
3. Class C. To levy and collect
assessments for special benefits accruing to lands within irrigation districts
for which use of water is allotted as provided in this chapter.
4. Class D. To levy and collect
assessments for special benefits accruing to lands for which use of water is
allotted as provided in this chapter.
5. Class E. To levy and collect
assessments for special benefits accruing to lands from irrigation, flood
control, drainage, safety and health resulting or to result from projects
undertaken by the district.

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