Title 22

NRS 271.366 Property of school district exempt from assessments unless consented to by board of trustees. Unless the board of trustees of the district consents to the assessment, all property owned and used by a school district is exempt from any assessment made pursuant to the p…

NRS 271.3665 Limitation on assessments against municipal land. If the assessable property within an improvement district includes tracts of land owned by the municipality, the levy of assessments against the tracts of land owned by the municipality must not exceed 15 percent of t…

NRS 271.367 Apportionment of assessments for security wall. Because the protection afforded by a security wall benefits each tract in the subdivision, in addition to any other basis for apportioning the assessments authorized in NRS 271.010 to 271.360, inclusive, and 271.640 to 2…

NRS 271.369 Transportation project: Estimate of expenditures to maintain, operate, improve and repair project; assessment; use of proceeds. 1. In each year after a governing body acquires a transportation project, the governing body shall prepare an estimate of expenditures requi…

NRS 271.3695 Special assessment for extraordinary maintenance, repair and improvement of project located in redevelopment area in certain counties. 1. In a county whose population is 100,000 or more, on or before June 30 of each year after the levy of an assessment within an impr…

NRS 271.370 Determination of assessable tracts. The governing body shall determine what amount or part of every expense shall be charged as an assessment and the tracts upon which the same shall be levied; and as often as the governing body deems it expedient, it shall require al…

NRS 271.375 Preparation of proposed assessment roll; report to governing body. 1. The engineer shall make an assessment roll and state a proposed assessment therein upon each tract to be assessed, and he or she shall thereby defray the whole amount or amounts of all charges so di…

NRS 271.377 Estimate of expenditures and proposed amendment to assessment roll for certain neighborhood improvement projects; public meeting required; agenda for public meeting; confirmation of amendment to assessment by resolution; limit on distribution from local government tax…

NRS 271.378 Estimate of expenditures and proposed assessment roll for street beautification projects; public hearing required; confirmation of assessments; installment payments authorized. 1. On or before June 30 of each year after the creation of a district for a street beautifi…

NRS 271.379 Estimate of expenditures and proposed assessment roll for waterfront maintenance projects; public hearing required; confirmation of assessments; installment payments authorized; separate fund for proceeds of assessments. 1. On or before June 30 of each year after the …

NRS 271.380 Notice of hearing for assessment. 1. Upon receiving the assessment roll, the governing body, by resolution, shall: (a) Fix a time and place when and where complaints, protests and objections made in writing or verbally concerning the assessment roll, by the owner of a…

NRS 271.385 Hearing for assessment; objections waived unless properly filed in writing. 1. At the time and place designated pursuant to NRS 271.380, the governing body shall hear and determine any written complaint, protest or objection filed as provided in that section and any v…

NRS 271.390 Levy of assessments; notice; final determination conclusive; roll prima facie evidence of regularity and validity. 1. After the assessment roll is in final form and is so confirmed by resolution, the municipality by ordinance shall, by reference to the assessment roll…

NRS 271.392 Protest by owner or resident of property to be included within assessment plat for neighborhood improvement project; modification of assessment plat by governing body. 1. Before a proposed assessment plat for a neighborhood improvement project is adopted by ordinance,…

NRS 271.395 Appeal from adverse determination; scope of judicial review. 1. Within 15 days after the effective date of the assessment ordinance, any person who has filed a complaint, protest or objection in writing in the manner provided by NRS 271.380 may commence an action or s…

NRS 271.400 Assessment for street and alley intersections. 1. The cost of improvements in street intersections may be segregated. 2. Such cost, except the share assessable to street or other railway companies, may be assessed upon all frontage of the street improved (excluding an…

NRS 271.405 Thirty-day period for payment; deferred payments; notice of levy of assessment and required payment. 1. All assessments made in pursuance of the assessment ordinance are due and payable without demand within 30 days after the effective date of the assessment ordinance…

NRS 271.407 Assessments against State and political subdivisions: Ninety-day period of payment; deferred payments. 1. All assessments made against the State or any of its political subdivisions shall be due and payable in cash without demand within 90 days after the effective dat…

NRS 271.409 Date when payment by mail without postmark or with illegible postmark is deemed received. Except as otherwise provided in NRS 271.595, any payment related to an assessment on property that a person, this State or any political subdivision of this State sends to a muni…

NRS 271.410 Acceleration upon delinquency. 1. Failure to pay any installment, whether principal or interest, when due shall ipso facto cause the whole amount of the unpaid principal to become due and payable immediately at the option of the municipality, the exercise of such opti…

NRS 271.415 Limitations upon deferred payments; rates of interest; notice of required installment; application of credit against payment. 1. In case of an election to pay in installments, the assessment may be made payable in any manner sufficient to pay the principal and interes…

NRS 271.420 Liens; recording final assessment roll and statement of information. 1. The payment of the amount so assessed, including each installment thereof, the interest thereon, and any penalties and collection costs, is secured by an assessment lien upon the tract assessed fr…

NRS 271.425 Division or combination of tracts: Apportionment or combination of assessments authorized; consent of owners; recording of report and statement of information; delegation of duties. 1. If a tract is divided after a special assessment thereon has been levied and divide…

NRS 271.428 Surplus and deficiency fund: Source; uses. 1. When all outstanding bonds, principal, interest and prior redemption premiums, if any, of such a district have been paid and any surplus amounts remain in the fund established pursuant to NRS 271.490 to the credit of the d…

NRS 271.429 Refund of surplus; notice of availability of surplus; claim for refund. 1. Except as otherwise provided in subsection 2, surplus amounts remaining in the special fund created for that district pursuant to NRS 271.490 after the final accounting described in NRS 271.497…

NRS 271.430 Payment of deficiency in assessment. Should any assessment prove insufficient to pay for the project or work for which it is levied and the expense incident thereto, the amount of the deficiency must be paid from the general fund of the municipality to the extent that…

NRS 271.431 Pledge of revenues. As used in NRS 271.431 to 271.434, inclusive, “revenue” means any money pledged wholly or in part for crediting to or payment of assessments, subject to any existing pledges or other contractual limitations and may include: 1. Moneys derived from o…

NRS 271.4315 Application of revenues and credits to payment of assessments. 1. The governing body may apply any revenues to the payment of assessments and in so doing may pledge the revenue to such payment. The revenues must be credited in the proportion which each individual ass…

NRS 271.432 Covenants for securing payment of assessments. The governing body may provide in the assessment ordinance for any covenants or other provisions the purpose of which is to secure the payment of assessments. The covenants or other provisions may provide for: 1. The pled…

NRS 271.4325 Lien of pledge of revenues. 1. Revenues pledged for the payment of any assessments, as received by or otherwise credited to the municipality, are subject to the lien of each pledge without any physical delivery, filing or further act. 2. The lien of each pledge and t…

NRS 271.433 Rights and remedies of owners of property assessed. Subject to any contractual limitations binding upon the owners of any property assessed, including but not limited to the restriction of the exercise of any remedy to a specified proportion, percentage or number of s…

NRS 271.4335 Rights and remedies cumulative. No right or remedy conferred upon any owner of property assessed is exclusive of any other right or remedy, but each such right or remedy is cumulative and in addition to every other right or remedy and may be exercised without exhaust…

NRS 271.434 Inaction of owner does not relieve municipal officers and agents of liability for nonperformance. The failure of any owner of property assessed to proceed as provided in NRS 271.433 or any defect in such proceedings does not relieve the municipality, the governing bod…

NRS 271.435 Reassessments. 1. Whenever any assessment is, in the opinion of the governing body, invalid by reason of any irregularity or informality in the proceedings, or if any court of competent jurisdiction adjudges such assessments to be illegal, the governing body shall, wh…

NRS 271.440 Reassessment: Credit for payment of prior assessment. Whenever any sum or part thereof levied upon any tracts in the assessment so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment of the tracts. (Added to NRS by 1965…

NRS 271.445 Collection of assessments; assessment roll and ordinance levying assessment prima facie evidence of right to recover; reduction or waiver of certain penalties and interest. 1. When any assessment is so levied by ordinance against property, including, without limitatio…

NRS 271.450 Procedure to place previously omitted property upon assessment roll. 1. Whenever by mistake, inadvertence or for any cause any tract otherwise subject to assessment, within any improvement district, shall have been omitted from the assessment roll for such project, th…

NRS 271.455 Validity of assessment for local improvement. 1. Whenever the governing body of any municipality within this state has made any contract for any project provided herein or shall hereafter make any assessment against any tract within any improvement district for any pu…

NRS 271.460 Payment of assessments by joint owner: Recovery from co-owners; lien. Whenever any assessment, or installment thereof, shall be paid, or any delinquency therefor be redeemed, or any judgment therefor be paid by any joint owner of any property assessed for any improvem…

NRS 271.465 Assessment paid in error: Recovery. Whenever, through error or inadvertence, any person shall pay any assessment, or installment thereof, upon the lands of another, such payer may, after demand and refusal, by an action in the district court, recover from the owner of…

NRS 271.470 Error in assessment: Judgment for expenses of municipality properly chargeable against owner or tract. If in any action it appears that the assessment has not been properly made against the defendant, or the tract sought to be charged, the court may, nevertheless, on …

NRS 271.472 Financial report required of association providing improvements for neighborhood improvement projects. 1. The association with which a governing body contracts pursuant to NRS 271.332 shall cause to be prepared a report for each fiscal year in which assessments are to…

NRS 271.475 Bonds: Power to issue; adoption and effective date of ordinance; payment of proceeds used to pay costs of energy efficiency improvement project or renewable energy project. 1. The governing body shall likewise have power to issue negotiable bonds in an amount not exce…

NRS 271.477 Issuance of bonds payable solely from proceeds of assessments. A governing body may issue bonds to defray the costs of a project which are payable solely from the proceeds of an assessment made hereunder. The provisions of NRS 271.495 and 271.500 do not apply to bonds…

NRS 271.480 Recital of compliance in bonds or deed conclusive evidence of facts recited. If any improvement district bonds, or any deed made pursuant to a foreclosure sale shall recite that the proceedings with reference to making any project have been regularly had in compliance…

NRS 271.485 Bonds: Sale; rate of interest; proceeds; validity; contract to sell special assessment bonds. 1. Any bonds issued pursuant to this chapter may be sold in such a manner as may be approved by the governing body to defray the cost of the project, including all proper inc…