Nevada Code § 541.180

Board may sell or lease water to municipalities upon petition; levy and collection of special assessments under class B
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1. To levy and collect special assessments
under class B as herein provided, the board shall make an allotment of water to
each petitioning municipality in the district in the manner hereinafter
provided, in such quantity as will in the judgment of the board, when added to
the then present supply of water of such municipality, make an adequate supply
for such municipality, and shall fix and determine the rate or rates per
acre-foot, and terms at and upon which such water shall be sold, leased or
otherwise disposed of, for use by such municipalities; but such rates shall be
equitable although not necessarily equal or uniform for like classes of
services throughout the district. If any city, city and county, or town shall
desire to purchase, lease, or otherwise obtain the beneficial use of waters of
the district for domestic or irrigation purposes, the legislative body of such
municipality shall by ordinance authorize and direct its mayor and clerk to
petition the board for an allotment of water, upon terms prescribed by the
board, which petition shall contain, inter alia, the following:
(a) Name of the municipality.
(b) Quantity of water to be purchased or
otherwise acquired.
(c) Price per acre-foot to be paid.
(d) Whether payments are to be in cash or annual
installments.
(e) Agreement by the municipality to make
payments for the beneficial use of such water together with annual maintenance
and operating charges and to be bound by the provisions of this chapter and the
rules and regulations of the board.
2. The secretary of the board shall cause
notice of the filing of such petition to be given and published once each week
for 2 successive weeks, in a newspaper published in the county in which the
municipality is situated, which notice shall state the filing of such petition
and give notice to all persons interested to appear at the office of the board
at a time named in the notice, and show cause, in writing, if any they have,
why the petition should not be granted. The board, at the time and place
mentioned in the notice or at such time or times at which the hearing of the
petition may adjourn, shall proceed to hear the petition and objections
thereto, presented, in writing, by any person showing cause as aforesaid why
the petition should not be granted. The failure of any person interested to
show cause in writing, as aforesaid, shall be deemed and taken as an assent on
his or her part to the granting of the petition. The board may, at its
discretion, accept or reject the petition; but, if it deems it for the best
interest of the district that the petition be granted, the board shall enter an
order granting the petition, and from and after such order the municipality
shall be deemed to have purchased, leased or otherwise acquired the beneficial
use of water as set forth in the order. If the petition is granted, the board
shall, in each year, determine the amount of money necessary to be raised by
taxation from property within such municipality to pay the annual installments
and a fair proportionate amount of estimated operating and maintenance charges
for the next succeeding year, as provided in the order granting the petition,
and prepare a statement showing the tax rate to be applied to all property in
such municipality, which rate shall be the rate fixed by resolution of the
board modified to the extent necessary to produce from each such municipality
only the amount of money apportioned thereto in the resolution, less any amount
paid or undertaken to be paid by such municipality in cash or as credited
thereto by payments from the general funds of such municipality. Upon receipt
by the board of county commissioners of each county, wherein such municipality
is located, of a certified copy of such resolution showing the tax rate to be
applied to all property in each municipality and showing the municipalities and
the property which is exempt therefrom, if any, the county officers shall levy
and collect such tax in addition to such other tax as may be levied by such
board of county commissioners at the rate so fixed and determined.

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