reglab/housing_qa huggingface dataset:
NV Rev Stat § 318.215 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.215 - Conveyance of facilities to city or town; assumption of indebtedness; dissolution of district.

  1. When a district abuts a city or town, the board shall have the power to convey to such city or town, at the discretion of the district and with the consent of the governing authority thereof, all of the property of such district upon the condition that such city or town:  (a) Will operate and maintain such property, regardless of whether the area comprising the district is annexed to the municipality; and  (b) May assume all of the indebtedness of such district upon such conditions as the county or town and the governing body of the district may agree.  2. Upon such conveyance and assumption of indebtedness the district shall be dissolved and a certificate to such effect shall be signed by the clerical officer of the city or town and filed with the Secretary of State and county clerk of any county in which the ordinance creating the district is filed.  (Added to NRS by 1959, 465; A 1965, 1081)
NV Rev Stat § 318.220 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.220 - Conveyances by cities, counties, districts or other owners to general improvement districts.

  1. Except as otherwise provided in NRS 318.512 to 318.5126, inclusive, any municipality, county, special district or owner may sell, lease, grant, convey, transfer or pay over to any district, with or without consideration, any project or any part thereof or any interest in real or personal property or any money available for construction or improvement purposes, including the proceeds of bonds issued before, on or after March 30, 1959, for construction or improvement purposes which may be used by the district in the construction, improvement, maintenance or operation of any project.  2. Any municipality, county or special district is also authorized to transfer, assign and set over to any district any contracts which may have been awarded by the municipality, county or special district for the construction of projects not begun or, if begun, not completed.  3. The territory being served by any project or the territory within which the project is authorized to render service at the time of the acquisition of the project by a district must include the area served by the project and the area in which the project is authorized to serve at the time of acquisition and any other area into which the service may be extended within the district. If an election is required either by general law or charter provision to authorize the transfer, such election must be called and conducted as provided by law.  (Added to NRS by 1959, 466; A 1997, 1609; 2019, 2572)
NV Rev Stat § 318.225 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.225 - Power to levy taxes.

In addition to the other means for providing revenue for such districts, the board shall have power and authority to levy and collect general (ad valorem) taxes on and against all taxable property within the district, such levy and collection to be made by the board in conjunction with the county and its officers as set forth in this chapter.  (Added to NRS by 1959, 466)
NV Rev Stat § 318.230 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.230 - Levy and collection of taxes.

  1. To levy and collect taxes, the board shall determine, in each year, the amount of money necessary to be raised by taxation, taking into consideration other sources of revenue of the district, and shall fix a rate of levy which, when levied upon every dollar of assessed valuation of taxable property within the district, and together with other revenues, will raise the amount required by the district annually to supply money for paying:  (a) The expenses of organization and the costs of operating and maintaining the works and equipment of the district; and  (b) The costs of acquiring the works and equipment of the district and, when due, all interest on and principal of general obligation bonds and other general obligations of the district.  In the event of accruing defaults or deficiencies, an additional levy may be made as provided in NRS 318.235. The board shall identify separately the rate of tax which is levied pursuant to paragraph (a) and the rate which is levied pursuant to paragraph (b) and shall make such information available to the public upon request. The board shall not continue to levy a rate of tax pursuant to paragraph (b) after the cost to the district of acquiring the particular work or equipment for which the rate was levied has been recovered in full.  2. The board shall certify to the board of county commissioners, at the same time as fixed by law for certifying thereto tax levies of incorporated cities, the rate so fixed with directions that at the time and in the manner required by law for levying taxes for county purposes such board of county commissioners shall levy such tax upon the assessed valuation of all taxable property within the district, in addition to such other taxes as may be levied by such board of county commissioners at the rate so fixed and determined.  (Added to NRS by 1959, 466; A 1999, 793)
NV Rev Stat § 318.235 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.235 - Levies to cover deficiencies.

  1. The board, in certifying annual levies, shall take into account the maturing general obligation indebtedness for the ensuing year as provided in its contracts, maturing general obligation bonds and interest on such bonds, and deficiencies and defaults of prior years, and shall make ample provision for the payment thereof.  2. In case the money produced from such levies, together with other revenues of the district, is not sufficient punctually to pay the annual installments on such obligations, and interest thereon, and to pay defaults and deficiencies, the board shall make such additional levies of taxes as may be necessary for such purposes, and, notwithstanding any limitations, such taxes must be made and continue to be levied until the general obligation indebtedness of the district is fully paid but must not continue after that date.  (Added to NRS by 1959, 466; A 1999, 793)
NV Rev Stat § 318.240 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.240 - County officers to levy and collect; liens.

  1. The body having authority to levy taxes within each county shall levy the taxes provided in this chapter.  2. All officials charged with the duty of collecting taxes shall collect such taxes at the time and in the same form and manner, and with like interest and penalties, as other taxes are collected and when collected shall pay the same to the district ordering its levy and collection. The payment of such collections shall be made monthly to the treasurer of the district and paid into the depository thereof to the credit of the district.  3. All taxes levied under this chapter, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the same, shall constitute, until paid, a perpetual lien on and against the property taxed; and such lien shall be on a parity with the tax lien of other general taxes.  (Added to NRS by 1959, 467)
NV Rev Stat § 318.245 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.245 - Sales for delinquencies.

If the 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 the provisions of the laws applicable to tax sales and redemptions.  (Added to NRS by 1959, 467)
NV Rev Stat § 318.250 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.250 - Reserve funds.

Whenever any indebtedness or other obligations have been incurred by a district, it shall be lawful for the board to levy taxes and collect revenue for the purpose of creating funds in such amount as the board may determine, which may be used to meet the obligations of the district, for maintenance and operating charges and depreciation, and provide extension of and betterments to the improvements of the district.  (Added to NRS by 1959, 467; A 1965, 744; 1971, 2108)
NV Rev Stat § 318.256 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.256 - Boundary changes; liability of property.

  1. The boundary of any district organized under the provisions of this chapter may be changed in the manner prescribed in NRS 318.257 and 318.258, but the change of boundaries of the district shall not impair nor affect its organization, nor shall it affect, impair or discharge any contract, obligation, lien or charge on which it or the property therein might be liable or chargeable had such change of boundaries not been made.  2. Property included within or annexed to a district shall be subject to the payment of taxes, assessments and charges, as provided in NRS 318.258. Real property excluded from a district shall thereafter be subject to the levy of taxes for the payment of its proportionate share of any indebtedness of the district outstanding at the time of such exclusion, and shall be subject to any outstanding special assessment lien thereon. Personal property may be excluded from a district on such terms and conditions as may be prescribed by the board of the district involved.  (Added to NRS by 1967, 1610)
NV Rev Stat § 318.257 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.257 - Exclusion.

  1. A fee owner of real property situate in the district, or the fee owners of any real properties which are contiguous to each other and which constitute a portion of the district may file with the board a petition praying that such lands be excluded and taken from the district.  2. Petitions shall:  (a) Describe the property which the petitioners desire to have excluded.  (b) State that the property is not capable of being served with facilities of the district, or would not be benefited by remaining in the district or by any future improvement it might make.  (c) Be acknowledged in the same manner and form as required in case of a conveyance of land.  (d) Be accompanied by a deposit of money sufficient to pay all costs of the exclusion proceedings.  3. The secretary of the board shall cause a notice of filing of such petition to be published, which notice shall:  (a) State the filing of such petition.  (b) State the names of the petitioners.  (c) Describe the property mentioned in the petition.  (d) State the prayer of the petitioners.  (e) Notify all persons interested to appear at the office of the board at the time named in the notice, showing cause in writing, if any they have, why the petition should not be granted.  4. The board at the time and place mentioned in the notice, or at the times to which the hearing of the petition may be adjourned, shall proceed to hear the petition and all objections thereto, presented in writing by any person showing cause why the prayer of the petition should not be granted.  5. The filing of such petition shall be deemed and taken as an assent by each and all such petitioners to the exclusion from the district of the property mentioned in the petition, or any part thereof.  6. The board, if it deems it not for the best interest of the district that the property mentioned in the petition, or portion thereof, be excluded from the district, shall order that the petition be denied in whole or in part, as the case may be.  7. If the board deems it for the best interest of the district that the property mentioned in the petition, or some portion thereof be excluded from the district, the board shall order that the petition be granted in whole or in part, as the case may be.  8. There shall be no withdrawal from a petition after consideration by the board nor shall further objection be filed except in case of fraud or misrepresentation.  9. Upon allowance of such petition, the board shall file for record a certified copy of its resolution making such change, as provided in NRS 318.075.  (Added to NRS by 1967, 1610)
NV Rev Stat § 318.261 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.261 - Annexation of territory to district.

Territory may be annexed to a district created wholly or in part to furnish electric light and power pursuant to NRS 318.261 to 318.272, inclusive.  (Added to NRS by 1989, 1598)
NV Rev Stat § 318.262 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.262 - Petition to enlarge district; approval of annexation by governing body of city required.

  1. The boundaries of a district created wholly or in part to furnish electric light and power may be enlarged by the inclusion of additional real property by a petition, if the real property is capable of being served with the facilities of the district and the petition:  (a) Prays that the additional real property be included in the district;  (b) Is signed by at least 75 percent of the owners in fee of the real property in the territory; and  (c) Is filed with the board of trustees of the district.  2. The boundaries of any district expanded pursuant to the provisions of NRS 318.261 to 318.272, inclusive, must not include any territory of any incorporated city unless the governing body of the incorporated city has approved the annexation of that territory.  (Added to NRS by 1989, 1598)
NV Rev Stat § 318.263 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.263 - Petition: Contents.

The petition must:  1. Set forth a general description of the proposed boundaries of the district or of the territory proposed to be included within the district, with such certainty as to enable an owner of property to determine whether his or her property is within the district.  2. State that the persons signing the petition assent to the inclusion of the property in the district and that 75 percent or more of the owners in fee of the real property in the territory proposed to be included in the district have signed the petition.  3. State that the property sought to be included is not within the boundaries of any other district, town, municipality or public utility which provides the same service as the district into which petitioners seek to be included.  4. State that the petitioners acknowledge that:  (a) After the date of inclusion of the real property in the district, it is subject to all of the taxes and charges imposed by the district and is liable for its proportionate share of existing general obligation bonded indebtedness of the district;  (b) The property is not liable for any taxes or charges levied or assessed before its inclusion in the district;  (c) Entry of the property into the district may not be subject to or contingent upon the payment or assumption of any penalty, toll or charge, other than any reasonable annexation charge which the board may fix and uniformly assess and the tolls and charges which are uniformly made, assessed or levied for the entire district; and  (d) Any charge imposed must be computed in a manner that does not impose a new charge on the members of the district and must not penalize the members of the territory to be annexed.  5. Be acknowledged in the same manner required for a conveyance of land.  (Added to NRS by 1989, 1598)
NV Rev Stat § 318.264 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.264 - Petition: Withdrawal and objections.

After consideration of the petition by the board there may be no withdrawal from the petition and no objections to the petition may be filed except an objection of fraud or misrepresentation.  (Added to NRS by 1989, 1599)
NV Rev Stat § 318.266 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.266 - Public hearing; notice; requirements for conducting hearing.

The board shall hear the petition at an open meeting after publishing notice of the petition at least 10 days before the meeting in a newspaper of general circulation published in the county or counties in which the territory proposed to be annexed to the district is located. The notice must include notice of the place, date and time of the meeting and the names and addresses of the petitioners. At the time designated in the notice, the board shall conduct a hearing on the petition which is open to the public and any person interested may be heard.  (Added to NRS by 1989, 1599)
NV Rev Stat § 318.267 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.267 - Determination by board; filing of order by county clerk.

  1. After conducting a hearing on the petition, the board, in its discretion, shall determine whether to grant or deny the petition. If the petition is granted as to all or any of the real property, the board shall make an order altering the boundaries of the district by annexing to it the territory described in the petition or as modified by the determination of the board.  2. Within 30 days after the effective date of any order made pursuant to subsection 1, the county clerk shall file a copy of the order in the clerk’s office and shall cause to be filed an additional copy of the order in the Office of the Secretary of State. The Secretary of State shall not impose a fee for filing the order and shall file the order in the same manner as articles of incorporation are required to be filed under chapter 78 of NRS.  (Added to NRS by 1989, 1599)
NV Rev Stat § 318.268 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.268 - Reimbursement to property owners who paid costs of extending facilities.

  1. If the costs of extending the facilities of the district are paid by the property owners of the area to be included within the district, these property owners are entitled to receive any money charged and collected by the district when additional property owners utilize the facilities which were extended.  2. The board of trustees of the district shall pay to the property owners who have paid the cost of extending the facilities, pro rata shares of any money charged and collected by the district when additional property owners utilize the facilities which were extended.  (Added to NRS by 1989, 1599)
NV Rev Stat § 318.269 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.269 - Liability of included real property for taxes, charges and bonded indebtedness of district; exceptions.

After the date of its inclusion in a district created wholly or in part to furnish electric light and power, the real property is subject to all of the taxes and charges imposed by the district and is liable for its proportionate share of existing general obligation bonded indebtedness of the district. The property is not liable for any taxes or charges levied or assessed before its inclusion in the district. Entry of the property into the district may not be subject to or contingent upon the payment or assumption of any penalty, toll or charge, other than any reasonable annexation charge which the board may fix and uniformly assess and the tolls and charges which are uniformly made, assessed or levied for the entire district. Any charge imposed must be computed in a manner that does not impose a new charge on the members of the district and must not penalize the members of the territory to be annexed.  (Added to NRS by 1989, 1599)
NV Rev Stat § 318.271 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.271 - Appeal of denied petition to board of county commissioners.

When any petition for the inclusion of property into a district created wholly or in part to furnish electric light and power is denied, the petitioner may appeal the denial to the board of county commissioners of the county in which the district is located. The board of county commissioners shall review the denial and may, in its discretion and upon a finding that inclusion would be in the best interests of the district and the petitioners, order that the property be included in the district.  (Added to NRS by 1989, 1600)
NV Rev Stat § 318.272 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.272 - Judicial review.

Any party aggrieved by a final decision of the board of county commissioners pursuant to NRS 318.271 may obtain judicial review of the decision, as if the board of county commissioners were a state agency, in the manner provided by NRS 233B.130 to 233B.150, inclusive.  (Added to NRS by 1989, 1600; A 1991, 470)
NV Rev Stat § 318.275 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.275 - Forms of borrowing; approval of debt management commission.

  1. Upon the conditions and under the circumstances set forth in this chapter, a district may borrow money and issue the following securities to evidence such borrowing:  (a) Short-term notes, warrants and interim debentures.  (b) General obligation bonds.  (c) Revenue bonds.  (d) Special assessment bonds.  2. The board of trustees of a district whose population within its boundaries is less than 5,000, shall not borrow money or issue securities to evidence such borrowing unless the board has obtained the approval of the debt management commission of the county in which the district is located.  3. The board of trustees of a district whose population within its boundaries is less than 5,000, shall not forward a resolution authorizing medium-term obligations to the Executive Director of the Department of Taxation unless such financing is approved by the commission.  (Added to NRS by 1959, 469; A 1967, 1704; 1977, 534; 1991, 972; 1995, 771; 1997, 555)
NV Rev Stat § 318.277 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.277 - Debt limit of district.

A district may borrow money and incur or assume indebtedness therefor, as provided in this chapter, so long as the total of all such indebtedness (but excluding revenue bonds, special assessment bonds, and other securities constituting special obligations which are not debts) does not exceed an amount equal to 50 percent of the total of the last assessed valuation of taxable property (excluding motor vehicles) situated within such district.  (Added to NRS by 1965, 1089; A 1967, 1704; 1977, 251)
NV Rev Stat § 318.280 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.280 - Short-term notes, warrants and interim debentures.

  1. A district, upon the affirmative vote of four trustees, is authorized to borrow money without an election in anticipation of the collection of taxes or other revenues (but excluding special assessments) and to issue short-term notes, warrants and interim debentures to evidence the amount so borrowed.  2. Such short-term notes, warrants and interim debentures:  (a) Shall be payable from the fund for which the money was borrowed.  (b) Shall mature before the close of the fiscal year in which the money is so borrowed, except for interim debentures.  (c) Shall not be extended or funded except in compliance with the Local Government Securities Law.  (Added to NRS by 1959, 470; A 1967, 1704)