Title 48

NRS 539.6365 Payment of taxes to district; lien. 1. The body having authority to levy taxes within each county shall levy the general (ad valorem) taxes provided in this chapter. All officials charged with the duty of collecting taxes shall collect such taxes at the time and in t…

NRS 539.6366 Sale of property for nonpayment of taxes. If the general (ad valorem) taxes levied are not paid as provided in this chapter, the property subject to the tax lien shall be sold, and the proceeds thereof shall be paid over to the district according to provisions of the…

NRS 539.6371 Issuance authorized to finance revenue-producing project. Any bonds issued to finance or refinance the costs of a revenue-producing project of the district may be payable solely from, or additionally secured by, a pledge of the net revenues of that project or the net…

NRS 539.6375 Covenants and other provisions. Any resolution of the board providing for the issuance of any bonds additionally secured by pledged revenues and any indenture or other instrument or proceedings appertaining thereto may contain covenants or other provisions, even if t…

NRS 539.638 Liens. 1. Revenues pledged for the payment of any bonds, as received by or otherwise credited to the district, are immediately subject to the lien of each pledge without any physical delivery thereof, any filing or further act. 2. The lien of each such pledge and the …

NRS 539.6385 Rights and powers of holders of bonds. Subject to any contractual limitations binding upon the holders of any issue or series of bonds, or trustee therefor, including the restriction of the exercise of any remedy to a specified proportion, percentage or number of tho…

NRS 539.639 Trustees and receivers. 1. If a resolution of the board authorizing or providing for the issuance of any bonds of any series or any other proceedings appertaining thereto contains a provision authorized by subsection 19 of NRS 539.6375 and further provides in substanc…

NRS 539.640 Resolution of district concerning availability of bonds for legal investments; copy filed with Department of Taxation. Whenever the board of directors of any irrigation district organized and existing under and pursuant to the laws of the State of Nevada by resolution…

NRS 539.643 Investigation of affairs of district; report of Department of Taxation. The Department of Taxation, upon the receipt of a certified copy of such resolution, shall, without delay, investigate the affairs of the district and report in writing upon such matters as it may…

NRS 539.645 Provisions of NRS 539.643 directory only. The provisions of NRS 539.643 as to the points upon which the Department of Taxation shall report are directory, and the Department may authorize such certification when in its opinion, subject to the provisions otherwise cont…

NRS 539.647 Certification of bonds by State Controller. 1. The written report of the investigation provided for in NRS 539.640 to 539.665, inclusive, shall be filed in the office of the State Controller, and a copy of the report shall be forwarded by the Department of Taxation to…

NRS 539.650 Expenditures from construction fund after certification of bonds prohibited without consent of Department of Taxation. After the bonds of any irrigation district have been certified, as provided in NRS 539.640 to 539.665, inclusive, no expenditure of any kind may be m…

NRS 539.653 Progressive construction: Certification of bonds as needed; prior approval of Department of Taxation if all bonds certified. 1. Whenever the survey, examinations, drawings and plans of an irrigation district, and the estimate of cost provides that the works necessary …

NRS 539.655 Form of certificate of State Controller; facsimile signature authorized. 1. Whenever any bond of an irrigation district organized and existing under and pursuant to the laws of the State of Nevada, including any bond authorized in any such district but not sold, which…

NRS 539.657 District to pay expenses of investigation and report. All necessary expenses incurred in making the investigation and report provided for in NRS 539.640 to 539.665, inclusive, shall be paid as the Department of Taxation may require by the irrigation district whose pro…

NRS 539.660 Bonds as legal investments and security. 1. All bonds certified in accordance with the terms of NRS 539.640 to 539.665, inclusive, are legal investments for all trust funds, and for the money of all insurance companies, banks, both commercial and savings, credit union…

NRS 539.663 Bonds of irrigation districts of other states as legal investments; limitations. The bonds of irrigation districts of other states having similar laws for certification thereof may be used in like manner as the bonds of irrigation districts of this state where the law…

NRS 539.665 Faith of State of Nevada pledged. The faith of the State of Nevada is hereby pledged that any law under which irrigation district bonds are issued shall not be repealed, nor taxation thereby imposed omitted, nor such law be so amended as to impair the security of such…

NRS 539.667 Secretary is district assessor; preparation of assessment book annually; contents of assessment book. 1. The secretary of the board of directors shall be the assessor of the district. On or before January 15 of each year the secretary shall prepare an assessment book …

NRS 539.670 Levy of assessments and tax by board; computation and entry in assessment book. 1. At its regular meeting in February the board of directors shall fix the rate and levy an assessment upon the lands in the district, in accordance with the provisions of this chapter, wh…

NRS 539.673 Assessment by district board of land escaping assessment. If any land within the district subject to assessment for the purposes of the district has not been assessed by the assessor or does not appear upon the district assessment roll adopted by the board of director…

NRS 539.675 Use of preceding assessments for succeeding years; deemed regular levy. 1. Where the last preceding assessment made will raise a sufficient revenue for the purposes of NRS 539.670, in the event no other assessment is made, such assessment shall be deemed to have been …

NRS 539.677 Levy of assessments by county commissioners or Department of Taxation; duties of district attorney and Attorney General. 1. In case of failure or refusal of the board of directors to levy an assessment as provided in NRS 539.670, then, if such assessment has not other…

NRS 539.680 Correction of assessments; notice of time of meeting to correct assessments; retention of assessment book in district office for inspection; changes in assessments. 1. The board shall meet at its regular monthly meeting in March of each year to correct assessments and…

NRS 539.683 Collection of assessments: Procedure; duties of county and district officers. 1. An assessment roll shall be made up for the lands in each county in which the district is situated, and the secretary of the board of directors shall forthwith certify a duplicate of the …

NRS 539.685 Addition of unpaid tolls and charges to assessment levies. Whenever any tolls or charges for the use of water and other charges for services rendered by an irrigation district have been fixed by the board of directors it shall be lawful to make the same payable in adv…

NRS 539.687 Assessment as lien against property; bond lien as preferred lien. 1. An assessment is a lien against the property assessed from and after the time such assessment is made. 2. The lien of the bonds of any series shall be a preferred lien to that of any subsequent serie…

NRS 539.690 Special assessments: Procedure for levy; election; authority to levy assessments for number of years for specific purposes. 1. The board of directors of a district may, at any time when deemed advisable, submit to the qualified electors of the district at a special el…

NRS 539.693 Sale of land in district because of delinquency in payment of tax; land sold subject to accrued and accruing liens for charges, tolls, assessments and taxes. 1. Whenever the county officers designated in NRS 539.683 shall sell any of the lands in the district because …

NRS 539.695 Procedure for summary foreclosure of lien for accrued charges, tolls or assessments; notice of sale; sale for delinquency in taxes. 1. In any and all cases where solely on account of delinquent district taxes, charges, tolls or assessments any lands in the district ha…

NRS 539.697 Distribution and sale of water acquired at sale for delinquent tax or summary foreclosure. The board shall not, however, sell or dispose of water appurtenant to, apportioned, or allotted to the lands acquired at delinquent tax sales, or at summary sales, until and unl…

NRS 539.700 Exclusion of land from benefits if land sold for delinquent taxes or assessments: Consent of bondholders and others. Whenever any lands in the district have been sold for delinquent irrigation district taxes or assessments or for delinquent state and county or other t…

NRS 539.703 Water and water rights become part of general supply when land excluded from further participation in benefits. Whenever the board of directors of the district shall have adopted a resolution excluding such lands from further participation in the benefits of the distr…

NRS 539.705 Land excluded from participation in benefits: Transfer of storage rights and benefits apportioned to other land. 1. The owner of land excluded from participation in the benefits of the district, that is, stripped of storage water and benefits under the provisions of N…

NRS 539.708 Petition for annexation: Contents; inclusion of lands within municipal corporation. 1. The holder or holders of any title or evidence of title, as defined in NRS 539.020 and 539.023, representing one-half or more of any lands adjacent to or in the vicinity of an irrig…

NRS 539.712 Notice of filing of petition for annexation: Posting; contents; advancement of costs by petitioners. 1. The secretary shall cause a notice of the filing of such petition to be given for 3 consecutive weeks by posting in five public and conspicuous places in the distri…

NRS 539.714 Hearing on annexation petition. 1. The board of directors, at the time mentioned in the notice, or at any other time to which the hearing may be adjourned, shall hear the petition and all the objections thereto. 2. The failure of any person to show cause as provided i…

NRS 539.716 Conditions precedent to annexation; apportionment and assessment of benefits. 1. The board of directors may require as a condition to the granting of the petition that the petitioners shall pay to the district such sums as nearly as the same can be estimated as the pe…

NRS 539.718 Order of annexation: Contents; survey. 1. The board of directors, if it deems it not for the best interest of the district to include therein the lands mentioned in the petition shall reject all or any part of the same. 2. If the board deems it for the best interests …

NRS 539.722 Resolution approving annexation notwithstanding electors’ objections: Adoption; contents. If 40 percent of the total number of registered electors as evidenced by the total registration at the last preceding election file objections in writing to the annexation of the…

NRS 539.724 Election on question of annexation: Notice; procedure; form of ballots. 1. Upon the adoption of the resolution mentioned in NRS 539.722, the board shall submit to the voters of the district at the next district election or primary or general state election the questio…

NRS 539.726 Order of annexation following election: Contents; recording. 1. If at such election a majority of all the votes cast is against annexation, the board shall proceed no further in the matter. 2. If a majority of such votes is in favor of annexation, the board shall ther…

NRS 539.728 Apportionment of benefits following annexation: Compliance with statutes. If the lands are annexed to the district as provided in this chapter, and the board of directors apportions benefits to such annexed lands as provided in this chapter, the provisions of NRS 539.…

NRS 539.732 Lands in one district not to be included in another district. No lands while they remain within a district shall be included in any other district. (Added to NRS by 1967, 1616)

NRS 539.734 Inclusion within district of state lands and state lands held under contract to purchase. 1. Whenever state lands held under contract to purchase are included within the boundaries of any irrigation district, such lands shall be subject to all the provisions of this c…

NRS 539.736 Exclusion of land: Grounds; limitations. The board of directors of any district now or hereafter formed under the provisions of this chapter, either upon its own initiative or upon the application in writing of any holder of title or of evidence of title to land in th…