Nevada Code § 543.280

Protests against organization of district
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1. Any taxpaying elector within the
district may, on or before the date fixed, protest against the establishment of
such district, in writing, which protest must be filed with the county clerk.
2. If, at or before the time fixed in the
initiating ordinance and notice, written protest is filed, signed by 51 percent
or more of the taxpaying electors within the proposed district, the district
must not be established.
3. If any written protests are filed and
the board of county commissioners determines that the protests so filed
represent less than 51 percent of the taxpaying electors in the district, the
board of county commissioners may proceed with the creation of the district. If
the board of county commissioners does so proceed, the ordinance of the board
of county commissioners creating the district, for which provision is made in NRS 543.170 to 543.830 , inclusive, must contain a recital
as to the percentage of protest and that recital is binding and conclusive for
all purposes.

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