reglab/housing_qa huggingface dataset:
NV Rev Stat § 271.379 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 creation of a district for a waterfront maintenance project, the governing body shall prepare and approve an estimate of the costs required during the next fiscal year and a proposed assessment roll assessing an amount not in excess of those estimated costs against the benefited property. The basis for the computation of the assessments must be:  (a) If the waterfront maintenance project is performed in conjunction with a waterfront project:  (1) The frontage;  (2) The same basis that is used for the computation of the assessments for the waterfront project; or  (3) Any other basis that the governing body determines is proportional to the benefits received, which determination is conclusive, absent fraud.  (b) If the waterfront maintenance project is not performed in conjunction with a waterfront project:  (1) The frontage; or  (2) Any other basis the governing body determines is proportional to the benefits received, which determination is conclusive, absent fraud.  2. A public hearing must be conducted on the estimate of costs for the next year and the assessment roll. Notice of the hearing must be given, and the hearing conducted, in the manner described in NRS 271.380 and 271.385. The proposed assessments must not exceed the estimated amount specified in the original assessment plat unless a new hearing, after published and mailed notice, is held in the manner described in NRS 271.305, 271.306 and 271.310.  3. After the public hearing on the assessment roll, the governing body shall, by resolution or ordinance, confirm the assessments as specified in the roll or as modified, and levy the assessment as provided in NRS 271.390.  4. The assessments must be due over a period of 1 year after the effective date of the resolution or ordinance confirming the assessments. The assessments may be made payable at one time or in two or more installments over that period. Interest may not be charged on an assessment or installment paid when due.  5. The proceeds of the assessment must be placed in a separate fund of the municipality and expended only for the costs of the waterfront maintenance project.  6. The municipality has no obligation to pay any costs of a waterfront maintenance project except from the assessments collected pursuant to this section.  (Added to NRS by 2017, 2203)
NV Rev Stat § 271.380 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 any tract or any person interested, will be heard.  (b) Order the clerk of the municipality to give notice of the hearing.  2. The clerk of the municipality shall give notice by publication and by registered or certified mail of the time and place of the hearing. The notice must state:  (a) That the assessment roll is on file in the office of the clerk.  (b) The date of filing the assessment roll.  (c) The time and place when and where the governing body will hear all complaints, protests and objections made in writing or verbally to the assessment roll or to the proposed assessments.  (d) That if a person objects to the assessment roll or to the proposed assessments:  (1) The person is entitled to be represented by counsel at the hearing;  (2) Any evidence the person desires to present on these issues must be presented at the hearing; and  (3) Evidence on these issues that is not presented at the hearing may not thereafter be presented in an action brought pursuant to NRS 271.395.  (e) That any complaint, protest or objection to the regularity, validity and correctness of the assessment roll, of each assessment, and of the amount of the assessment levied on each tract must be filed in writing with the clerk of the municipality at least 3 days before the assessment hearing.  (Added to NRS by 1965, 1367; A 1975, 846; 1991, 672)
NV Rev Stat § 271.385 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 verbal views expressed in respect to the proposed assessments, assessment roll or assessment procedure. The governing body may adjourn the hearing from time to time.  2. The governing body, by resolution, may revise, correct, confirm or set aside any assessment and order that the assessment be made de novo.  3. Any complaint, protest or objection to:  (a) The assessment roll;  (b) The regularity, validity and correctness of each assessment;  (c) The amount of each assessment; or  (d) The regularity, validity and correctness of any other proceedings occurring after the date of the hearing described in NRS 271.310 and before the date of the hearing governed by this section,  shall be deemed waived unless filed in writing within the time and in the manner provided by NRS 271.380.  4. If any owner of a tract which is assessed for the purpose of creating a district pursuant to NRS 271.6312 objects in writing within the time and in the manner provided by NRS 271.380, the tract must be removed from the assessment roll, and the municipality shall not finance the project located on the tract unless the objecting owner withdraws his or her objection in writing within the time specified by the governing body.  (Added to NRS by 1965, 1368; A 1991, 672; 2017, 1397)
NV Rev Stat § 271.390 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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, as modified if modified, and as confirmed by the resolution, levy the assessments in the roll. This ordinance may be adopted or amended as if an emergency existed.  2. Written notice of the levy of assessment must be given by mail to the owners of all the property upon which the assessment was levied.  3. The decision, resolution and ordinance are a final determination of the regularity, validity and correctness of the proceedings, of the assessment roll, of each assessment contained therein, and of the amount thereof levied on each tract and parcel of land.  4. The determination by the governing body is conclusive upon the owners of the property assessed.  5. The roll, when endorsed by the clerk as the roll designated in the assessment ordinance, is prima facie evidence in all courts and tribunals of the regularity of all proceedings preliminary to the making thereof and the validity of the assessments and the assessment roll.  (Added to NRS by 1965, 1368; A 1973, 561; 1975, 846; 1991, 1881)
NV Rev Stat § 271.392 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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, a person who owns or resides within a tract which is located within the proposed improvement district may file with the clerk a written protest to the inclusion of the tract in the assessment plat. The protest must be accompanied by a legal description of the tract.  2. Upon receipt of a protest pursuant to subsection 1, the clerk shall provide a copy of the protest and legal description of the property to the governing body.  3. Before adopting a resolution or ordinance pursuant to NRS 271.325 and before adopting an ordinance that modifies an assessment plat for a neighborhood improvement project to include additional tracts of land, the governing body shall modify the assessment plat to exclude any tract for which it received a protest pursuant to this section and which it determines will not benefit from the activities or improvements that are proposed to be provided by the neighborhood improvement project.  (Added to NRS by 1999, 2863; A 2015, 154)
NV Rev Stat § 271.395 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 suit in any court of competent jurisdiction to correct or set aside the determination.  2. In any action brought pursuant to this section, judicial review of the proceedings is confined to the record before the government body. Evidence that has not been presented to the governing body must not be considered by the court. Judicial review of the proceedings in any action brought pursuant to this section is limited to the issues described in subsection 3 of NRS 271.385. Any other issue, including, without limitation, the method used to estimate the special benefits to be derived from the project, must not be considered by the court.  3. Thereafter all actions or suits attacking the regularity, validity and correctness of the proceedings, of the assessment roll, of each assessment contained in the assessment roll, and of the amount of the assessment levied on each tract, including the defense of confiscation, are perpetually barred.  (Added to NRS by 1965, 1368; A 1991, 667, 673)
NV Rev Stat § 271.400 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 alley) and on intersecting streets within a distance of one-half block in each direction from such intersections, in proportion to the frontage of each lot or tract on the street improved (excluding an alley) or on an intersecting street, or on both within such distance.  3. The cost of the improvement of an alley intersection may be assessed upon the assessable property in the same block extending to the nearest street intersection and half the length of the block along its sides. However where the sides of blocks are of unequal length, the governing body may determine the limit of assessment.  4. In the alternative, the cost of improving street intersections (including alley intersections) may be treated as one of the costs of any project without separately segregating such intersection cost. In such case the total cost of any project shall be assessed as provided in subsections 1, 2 and 3 of NRS 271.365 upon the basis determined without any separate assessment for intersection costs.  (Added to NRS by 1965, 1369)
NV Rev Stat § 271.405 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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.  2. All such assessments may at the election of the owner be paid in installments with interest as hereinafter provided, whenever the governing body so authorizes the payment of assessments.  3. Failure to pay the whole assessment within 30 days is conclusively considered an election on the part of all persons interested, whether under disability or otherwise, to pay in installments the amount of the assessment then unpaid.  4. All persons so electing to pay in installments are conclusively considered as consenting to such projects, and such an election is conclusively considered as a waiver of all rights to question the power or jurisdiction of the municipality to acquire or improve the projects, the quality of the work, the regularity or sufficiency of the proceedings or the validity or correctness of the assessment.  5. The owner of any tract assessed may at any time pay the whole unpaid principal with the interest accrued to the next interest payment date, together with penalties, if any. The governing body may require in the assessment ordinance the payment of a premium for any such prepayment, which must not exceed 5 percent of the installment or installments of principal so prepaid.  6. Subject to the foregoing provisions, all installments, both of principal and interest, are payable at such times as may be determined in and by the assessment ordinance.  7. The clerk shall give notice by publication or by mail of the levy of any assessment, of the fact that it is payable, and of the last day for its payment as herein provided.  (Added to NRS by 1965, 1369; A 1969, 953; 1971, 2101; 1975, 846; 1981, 1408; 1983, 578; 2005, 1827)
NV Rev Stat § 271.407 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 date of the assessment ordinance.  2. All such assessments may at the election of the State or political subdivision against which the assessment was made be paid in installments with interest as hereinafter provided whenever the board so authorizes the payment of assessments. Such installments shall not extend beyond the period authorized for private owners for the same assessment.  (Added to NRS by 1971, 942)
NV Rev Stat § 271.409 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 municipality by mail that is received by the municipality without a postmark or with an illegible postmark shall be deemed to have been made on a date which is 2 business days before the date on which the municipality received the payment.  (Added to NRS by 2005, 1825)
NV Rev Stat § 271.410 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 option to be indicated by the commencement of foreclosure proceedings.  2. At any time prior to the day of sale, the owner may pay the amount of delinquent installments, with accrued interest, all penalties, and costs of collection accrued, including but not necessarily limited to any attorney’s fees, and shall thereupon be restored to the right thereafter to pay in installments in the same manner as if default had not been made.  (Added to NRS by 1965, 1369)
NV Rev Stat § 271.420 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 from the effective date of the assessment ordinance.  2. The final assessment roll, endorsed by the clerk as the roll designated in the assessment ordinance, must be recorded in the office of the county recorder together with a statement that the current payment status of any of the assessments may be obtained from the county or municipal officer who has been directed by the governing body to collect the assessment. Neither the failure to record the assessment roll as provided in this subsection nor any defect in the roll as recorded affects the validity of the assessments, the lien for the payment thereof or the priority of that lien.  3. Notwithstanding the provisions of any other specific statute, the lien upon each tract assessed is:  (a) Coequal with the latest lien thereon to secure the payment of general taxes.  (b) Not subject to extinguishment by the sale of any property on account of the nonpayment of general taxes.  (c) Prior and superior to all liens, claims, encumbrances and titles other than the liens of assessments and general taxes attached to the tract pursuant to the provisions of NRS 361.450.  4. No statute of limitations begins to run against any assessment nor the assessment lien to secure its payment until after the last installment of principal thereof becomes due.  (Added to NRS by 1965, 1370; A 1989, 257; 2005, 1828)
NV Rev Stat § 271.428 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 district, the surplus after the payment of valid claims for refund, if any, must be transferred to a surplus and deficiency fund. The governing body may at any time, by resolution or ordinance, authorize the deposit of any money otherwise available to the surplus and deficiency fund.  2. Amounts in the surplus and deficiency fund may be used by the governing body to pay costs incurred in connection with:  (a) The issuance of refunding bonds pursuant to NRS 271.488;  (b) Collecting delinquent assessments pursuant to NRS 271.445 and 271.540 to 271.630, inclusive;  (c) Refunding, pursuant to NRS 271.429, the surplus amounts in the special fund created for the district pursuant to NRS 271.490;  (d) Legal fees or other costs that relate to an improvement district; or  (e) Modifying a project pursuant to NRS 271.640 to 271.646, inclusive.  3. Whenever there is a deficiency in any fund established pursuant to NRS 271.490 for the payment of the bonds and interest thereon for any improvement district created pursuant to former NRS 244A.193 or pursuant to NRS 271.325 or 318.070, the deficiency must first be paid out of the surplus and deficiency fund to the extent of the money available in the fund before any payment is made out of the general fund of the municipality as provided by NRS 271.495.  4. Amounts in the surplus and deficiency fund which exceed 10 percent of the principal amount of outstanding bonds of the municipality for all improvement districts created pursuant to former NRS 244A.193 or pursuant to NRS 271.325 or 318.070 at the end of each fiscal year may be used:  (a) To make up deficiencies in any assessment which proves insufficient to pay for the cost of the project or work for which the assessment has been levied.  (b) To advance amounts for the cost of any project or work in any district created pursuant to any of these sections.  (c) To provide for the payment of assessments levied against, or attributable to, property owned by the municipality or the Federal Government.  5. At the end of each fiscal year any excess amount described in subsection 4 may be transferred to the general fund of the municipality as the governing body directs by resolution.  (Added to NRS by 1981, 956; A 1991, 468; 2005, 1830; 2015, 154)
NV Rev Stat § 271.430 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 money is not available for its payment from the surplus and deficiency fund.  (Added to NRS by 1965, 1371; A 1981, 958)
NV Rev Stat § 271.431 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 one, all or any combination of revenue resources appertaining to any facilities of the municipality, financed in whole or in part with the proceeds of assessments levied pursuant to the assessment ordinance, including, but not limited to, use and service charges, rents, fees and any other income derived from the operation or ownership of, from the use or services of, or from the availability of or services appertaining to, the lease of, any sale or other disposal of, any contract or other arrangement, or otherwise derived in connection with such facilities or all or any part of any property appertaining to the facilities.  2. Any loans, grants or contributions to the municipality from the Federal Government, the State or any public body for the payment of all or any portion of the cost of the project for which the assessments were levied.  3. The proceeds of any excise taxes levied and collected by the municipality or otherwise received by it and authorized by law to be pledged for the payment of the project for which the assessments were levied or for the payment of the assessments levied to finance the cost of the project but excluding the proceeds of any general (ad valorem) taxes.  4. Any money pledged pursuant to an assessment ordinance adopted in accordance with NRS 271.650.  (Added to NRS by 1975, 455; A 2003, 2936)
NV Rev Stat § 271.4315 (2021)
2021 Nevada Revised Statutes|Chapter 271 - Local Improvements|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 assessment or installment of principal bears to the total of all individual assessments in the assessment to which the revenues are to be credited. The application of revenues must be made pursuant to the provisions set forth in the assessment ordinance.  2. If an individual assessment, or any installment of principal and interest has been paid in cash, the credit must be returned in cash to the person or persons paying the same upon their furnishing satisfactory evidence of payment. Where all or any part of an individual assessment remains unpaid and is payable in installments of principal, the credit must be applied to the installment, and if after the payment of the installment there remains an unused portion of the credit, the unused portion must be applied to the payment of interests, and if after the payment of such principal and interest there remains an unused portion of the credit, the unused portion must be:  (a) Except as otherwise provided in paragraph (b), applied to the next ensuing installment or installments of principal and interest; or  (b) If the credit is derived from money pledged pursuant to an assessment ordinance adopted in accordance with NRS 271.650, remitted to the State Controller for distribution in the manner set forth in subsection 2 of NRS 360.850, until the credit is applied in its entirety.  (Added to NRS by 1975, 455; A 2003, 2937)