Nevada Code § 541.205

Board may undertake irrigation, flood control, drainage, safety and health projects; levy and collection of special assessments under class E
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1. To levy and collect special assessments
upon lands under class E as herein provided, the board shall examine the land
in the district and determine the benefits which will accrue to each parcel of
land from the construction or purchase of the works proposed for the district.
The cost of such works shall be apportioned or distributed over such parcels of
land in proportion to such benefits.
2. Any county, municipality, irrigation
district, person or corporation which desires a board to undertake any
irrigation, flood control, drainage, safety or health project may file a
petition requesting the accomplishment of any such project with the board of
the district in which such project is desired to be accomplished.
3. Every such petition shall be issued
pursuant to an ordinance adopted by the county or municipality which desires
the accomplishment of the project, or, if the petitioner is other than a county
or municipality, by the county or municipality in which the petitioner resides,
and shall set forth:
(a) The name of the petitioner.
(b) The nature of the project desired to be
accomplished.
(c) The estimated cost and extent of such
project.
4. The secretary of the board shall cause
notice of the filing of the petition to be published, 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, in writing, show
cause, if any, why the petition should not be granted. The board, at the time
and place mentioned in the notice, or at such time or times to which the
hearing may be adjourned, shall hear the petition and objections thereto. The failure
of any person to show cause in writing why the petition should not be granted
shall be deemed an assent on his or her part to the granting of the petition.
The board may, in its discretion, accept or reject the petition, but if it
finds that it will be in the best interest of the district that the petition be
granted, it shall enter an order to that effect granting the petition and
fixing annual special assessments on the land within the district apportioned
as provided in subsection 1.
5. If the petition is granted, the board
shall cause a certified copy of the order granting the petition to be recorded
in the county in which the lands are located, and thereafter the annual special
assessments shall be a perpetual lien upon such lands. The board shall, between
March 1 and March 15 of each year, certify to the county assessor of the county
within the district in which such lands are located the amount of the annual
special assessments, plus a fair proportionate amount of the estimated
operating and maintenance charges apportioned to the lands for the next
succeeding year, and the county assessor shall extend the amount so certified
on the tax roll as a flat special assessment against such lands.

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