Nevada Code § 541.220

Board to hear objections to assessments; procedure; appeal to district court
Open in Lexace · Ask the AI about this section
1. Prior to March 1 of each year in which
assessments are made, the board shall appoint a time and place or places where
it will meet within the district for the purposes of hearing objections to
assessments, and prior notice of such hearing shall be given by publication in
two issues, a week apart, in some newspaper of general circulation published in
each county; but if there is any county in the district in which there is no
newspaper published, then such notice shall be published in an adjoining
county. The notice shall notify the owners of property in the district that in
the secretarys office may be found and examined a description of the property
so assessed, the amount of the assessment thereon fixed by the board, and the
time and place or places fixed by the board for the hearing of objections to
such assessments. It shall not be necessary for the notice to contain separate
descriptions of the lots or tracts of real estate, but it shall be sufficient
if the notice shall contain such descriptions as will inform the owner whether
or not the real estate is covered by such descriptions, and will inform the
owner where can be found of record the amount of assessments. If, in the
opinion of any person whose property is assessed, his or her property has been
assessed too high, or has been erroneously or illegally assessed, the person
may, at any time before the date of such hearing, file written objections to
such assessments, stating the grounds of such objections, which statement shall
be verified by the affidavit of the person or an agent thereof. In such hearing
the board shall hear such evidence and arguments as may be offered concerning
the correctness or legality of such assessment and may modify or amend the same.
Any owner of property desiring to appeal from the findings of the board as to
assessment shall, within 30 days from the findings of the board, file with the
clerk of the court a written notice making demand for trial by the court. The
appellant at the same time shall file a bond with good and sufficient security
to be approved by the clerk of the court, in a sum not exceeding $200, to the
effect that if the finding of the court be not more favorable to the appellant
than the finding of the board the appellant will pay the cost of the appeal.
The appellant shall state definitely from what part of the order the appeal is
taken. In case more than one appeal is taken, the court may, upon its showing
that the same may be consolidated without injury to the interests of anyone,
consolidate and try the same together.
2. The court shall not disturb the
findings of the board unless the findings of the board in any case are
manifestly disproportionate to the assessments imposed upon other property in
the district created under this chapter. The trial shall be to the court and
the matter shall take precedence before the court and shall be taken up as
promptly as may be after the appeal is filed. If no appeal is taken from the
findings of the board within the time prescribed in this section, or after the
findings of the court in case an appeal is taken from the findings of the
board, then the findings shall be final and conclusive evidence that the
assessments have been made in proportion to the benefits conferred upon the
property in the district by reason of the improvements to be constructed under
the provisions of this chapter, and such assessments shall constitute a
perpetual lien upon such property so assessed until paid.

‹ Prev All Nevada sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.