NV Rev Stat § 543.360 (2021)
2021 Nevada Revised Statutes|Chapter 543 - Control of Floods|NRS 543.360 - Acquisition, construction and operation of projects and improvements; conservation of water; expenditure or provision of money for certain purposes.

The board may:  1. By the affirmative vote of two-thirds of the members voting on the matter, acquire, construct, improve, extend, maintain and operate:  (a) Projects and improvements for the control of flood and storm waters of the district and the flood and storm waters of streams which have their sources outside of the district but flow into the district. Except as otherwise provided in subsection 7, such a project or improvement must not be acquired unless it is included in the master plan.  (b) Projects which mitigate the adverse effect of the acquired projects.  (c) Projects which are required as a result of the proposed alteration or diversion of a natural watercourse identified in the master plan for the control of drainage.  A project or improvement must not be acquired unless it is first approved by an agreement among the board, each county in whose unincorporated area any part of the project or improvement is located and each city in which any part of the project or improvement is located. The agreement must contain an estimate of the cost of the project or improvement and show its relation to the master plan.  2. Conserve such waters for beneficial and useful purposes by spreading, storing, retaining and causing them to percolate into the soil within or without the district.  3. Save and conserve in any manner all or any of such waters and protect from floods or storm waters the watercourses, watersheds, public highways, life and property in the district.  4. Prevent waste of water or diminution of the water supply in, or the exportation of water from, the district.  5. Obtain, retain and reclaim drainage, storm, flood and other waters for beneficial use of the district.  6. Upon approval of an amendment to the district’s master plan pursuant to NRS 543.5975, expend or provide money:  (a) To make public property or private property, or both, impervious or resistant to damage from floods.  (b) To relocate public or private structures, or both, which are located in an area that is susceptible to flooding.  7. Expend or provide money for the acquisition of a local project or improvement for the control of drainage which is not included in the master plan if the district’s chief engineer determines that:  (a) The governmental entity requesting the project or improvement has established:  (1) A procedure to allow persons within its jurisdiction to file complaints concerning the program for controlling floods within its jurisdiction;  (2) A master plan for its local drainage system which identifies the project or improvement; and  (3) Guidelines for implementing drainage projects and improvements within its jurisdiction; and  (b) The local project or improvement is a necessary appurtenance to collect and deliver flows to allow a project or improvement that is included in the district’s master plan to function in the manner intended.  If the local project or improvement is one-quarter mile or more from a regional facility, the district may not contribute more than 50 percent of the cost of the project or improvement. The district may appropriate not more than 3 percent of its revenues in any fiscal year to projects approved pursuant to this subsection. Money that is provided pursuant to this subsection but not expended in a fiscal year may be expended in the following fiscal year.  (Added to NRS by 1961, 431; A 1985, 1193; 1989, 1523; 1991, 1371; 1993, 834; 2001, 892)