reglab/housing_qa huggingface dataset:
NV Rev Stat § 539.639 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 substance that any trustee appointed pursuant to subsection 16 of NRS 539.6375 has the powers provided by that subsection, then that trustee, whether or not all of the bonds of that series have been declared due, is entitled as of right to the appointment of a receiver of the project and other facilities which generate pledged revenues.  2. Any receiver appointed as permitted by subsection 19 of NRS 539.6375 may enter upon and take possession of the project and other facilities appertaining thereto, and, subject to any pledge or contract with the holders of those bonds, shall take possession of all money and other property derived from or applicable to the acquisition, operation, maintenance or improvement of the project or other facilities, proceed with such acquisition, operation, maintenance or improvement which the board on the behalf of the district is under any obligation to do, operate, maintain, equip and improve the facilities, fix, charge, collect, enforce and receive the charges for services and all revenues thereafter arising subject to any pledge thereof or contract with the holders of the bonds relating thereto and perform the duties and carry out the contracts and obligations of the district in the same manner as the board itself might do and under the direction of the court.  (Added to NRS by 1985, 2058)
NV Rev Stat § 539.640 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 declares that it deems it desirable that any contemplated or outstanding bonds of the district, including any of its bonds authorized but not sold, be made available for the purposes provided for in NRS 539.660, the board of directors shall file a certified copy of such resolution with the Department of Taxation.  [1:34:1921; NCL § 8217] — (NRS A 1977, 1240)
NV Rev Stat § 539.643 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 deem essential, and particularly upon the following points:  1. The supply of water available for the project and the right of the district to so much water as may be needed.  2. The nature of the soil as to its fertility and susceptibility to irrigation, the probable amount of water needed for its irrigation, and the probable need of drainage.  3. The feasibility of the district’s irrigation system and of the specific project for which the bonds under consideration are desired or have been used, whether such system and project is constructed, projected or partially completed.  4. The reasonable market value of the water, water rights, canals, reservoirs, reservoir sites and irrigation works owned by the district or to be acquired or constructed by it with the proceeds of any of such bonds.  5. The reasonable market value of the lands included within the boundaries of the district.  6. Whether or not the aggregate amount of the bonds under consideration and any other outstanding bonds of the district, including bonds authorized but not sold, exceeds 50 percent of the aggregate market value of the lands within the district and of the water, water rights, canals, reservoirs, reservoir sites and irrigation works owned, or to be acquired or constructed with the proceeds of any of the bonds, by the district, as determined in accordance with subsections 4 and 5.  7. The numbers, date or dates of issue, and denominations of the bonds, if any, which the Department of Taxation finds are available for the purpose provided for in NRS 539.660, and, if the investigation has covered contemplated bonds, the total amount of bonds which the district can issue without exceeding the limitation expressed in subsection 6.  [2:34:1921; NCL § 8218] — (NRS A 1977, 1240)
NV Rev Stat § 539.645 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 contained in NRS 539.640 to 539.665, inclusive, its findings justify such action.  [4:34:1921; NCL § 8220] — (NRS A 1977, 1241)
NV Rev Stat § 539.647 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 the secretary of the district for which the investigation has been made.  2. If the Department finds, as set out in the report, that the irrigation system of the district and the specific project for which the bonds under consideration are desired or have been used, whether such project is constructed, projected or partially completed, are feasible and that the aggregate amount of the bonds under consideration and any other outstanding bonds of the district, including bonds authorized but not sold, does not exceed 50 percent of the aggregate market value of the lands within the district and of the water, water rights, canals, reservoirs, reservoir sites and irrigation works owned or to be acquired or constructed with the proceeds of any of the bonds by the district, the bonds of such irrigation district, as described and enumerated in the report filed with the State Controller, shall be certified by the State Controller, as provided for in NRS 539.640 to 539.665, inclusive.  3. If the Department is notified by the board of directors of any district whose irrigation system has been found in such report to be feasible that the district has issued bonds and the Department finds that the bonds are for any project or projects approved in such report and the amount of the bonds does not exceed the limitation stated in such report, the Department shall prepare and file with the State Controller a supplementary report giving the numbers, date or dates of issue, and denominations of the bonds which shall then be entitled to certification by the State Controller as provided for in NRS 539.640 to 539.665, inclusive.  4. Subsequent issues of bonds may be made available for the purpose specified in NRS 539.640 to 539.665, inclusive, upon like proceedings by the district, but, after any of the bonds of an irrigation district have been enumerated and described as entitled to certification by the State Controller, it is unlawful for that district to issue bonds that will not be entitled to such certification.  5. The State Controller shall:  (a) Provide for filing and preserving the reports mentioned in this section; and  (b) Make, keep and preserve a record of the bonds certified in accordance with the provisions of NRS 539.655, including the date of certification, the legal title of the district, the number of each bond, its par value, the date of its issue and that of its maturity.  [3:34:1921; NCL § 8219] — (NRS A 1977, 1241)
NV Rev Stat § 539.650 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 made from the construction fund of such district without the consent of the Department of Taxation, and no obligation may be incurred chargeable against such fund without previous authorization of the Department, nor may any expense of any kind be incurred in excess of money actually provided by levy of assessment or otherwise.  [5:34:1921; NCL § 8221] — (NRS A 1977, 1242)
NV Rev Stat § 539.653 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 for a completed project shall be constructed progressively over a period of years in accordance with a plan or schedule adopted by resolution of the board of directors of the district, it is not necessary for the Department of Taxation to certify at one time all of the bonds that have been voted for the completed project; but such bonds may be certified from time to time as needed by the district.  2. If the Department certifies all of the bonds necessary for the completed project, even if the project is to be constructed progressively over a period of years in accordance with the resolution of the board of directors, the bonds so voted and certified shall only be sold after prior written approval of the Department.  [6:34:1921; NCL § 8222] — (NRS A 1977, 1242)
NV Rev Stat § 539.655 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 is eligible to certification by the State Controller under NRS 539.647, is presented to the State Controller, the State Controller shall attach a certificate in substantially the following form:  Carson City, Nevada.................................... (insert date).  I, ........................, State Controller of the State of Nevada, do hereby certify that the within bond, No. ..... of issue No. ........ of the ................ Irrigation District, issued ................ (insert date), is, in accordance with NRS 539.640 to 539.665, inclusive, a legal investment for all trust funds and for the money of all insurance companies, banks, both commercial and savings, credit unions, trust companies, and any money which may be invested in county, municipal or school district bonds, and it may be deposited as security for the performance of any act whenever the bonds of any county, city or school district may be so deposited, it being entitled to such privileges by virtue of an examination by the Department of Taxation in pursuance of NRS 539.640 to 539.665, inclusive. The within bond may also be used as security for the deposit of public money in banks or credit unions in this state.  .......................................................................................   State Controller of the State of Nevada  2. In case of a change in the constitution or any of the laws of this state relating to the bonds of irrigation districts, the State Controller shall, if necessary, modify the above certificate so that it conforms to the facts.  3. A facsimile of the State Controller’s signature, printed or otherwise, impressed upon the certificate is a sufficient signing thereof.  [7:34:1921; NCL § 8223] — (NRS A 1969, 148; 1977, 1242; 1983, 1699; 1999, 1511)
NV Rev Stat § 539.657 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 property has been investigated and reported on by the Department; but the benefit of any services that have been performed and any data that have been obtained by the Department or any other public official, in pursuance of the requirements of any law other than NRS 539.640 to 539.665, inclusive, shall be made available for the use of the Department of Taxation without charge to the district whose affairs are under investigation.  [9:34:1921; NCL § 8225] — (NRS A 1977, 1243)
NV Rev Stat § 539.660 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 unions and trust companies.  2. Whenever any money may, by law now or hereafter enacted, be invested in bonds of cities, counties, school districts or municipalities in the State of Nevada, such money may be invested in the bonds of irrigation districts, and whenever bonds of cities, counties, school districts or municipalities may by any law now or hereafter enacted be used as security for the performance of any act, bonds of irrigation districts under the limitations in NRS 539.640 to 539.665, inclusive, provided it may be so used.  [10:34:1921; NCL § 8226] — (NRS A 1977, 1243; 1999, 1512)
NV Rev Stat § 539.663 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 laws of such state permit a like use to be made of bonds of irrigation districts of this state.  [11:34:1921; NCL § 8227]
NV Rev Stat § 539.665 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 bonds, until all the bonds and coupons issued under and by virtue thereof have been paid in full as specified and provided in such law.  [12:34:1921; NCL § 8228]
NV Rev Stat § 539.667 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 containing a full and accurate list and description of all the land of the district, and a list of the persons who own, claim or have possession or control thereof during the year, giving the number of acres listed to each person.  2. If the name of the person owning, claiming, possessing or controlling any tract of land is not known, it shall be listed to "unknown owner."  [25:64:1919; A 1923, 289; 1927, 309; 1954, 20]
NV Rev Stat § 539.670 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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, which levy and assessment shall be sufficient to raise the annual interest on the outstanding bonds or any contractual obligation.  2. At the expiration of 10 years after a bond issue or such other period as may be authorized, the board must increase the assessment as may be necessary from year to year to raise a sum sufficient to pay the principal of the outstanding bonds of that issue as they mature, and must increase the assessment in such amount as may be necessary from year to year to raise a sum sufficient to pay the principal of any outstanding contractual obligation, as such principal may be required to be paid under the terms of the contract.  3. The board may levy a tax upon the lands in the district either upon the same pro rata basis as benefits may have been apportioned, or otherwise, as the case may be, in order to secure such funds as may be deemed necessary to replace any deficit that may occur in a fund created for the repayment of a district obligation by reason of tax delinquencies.  4. The secretary of the board shall compute and enter in a separate column of the assessment book or books the respective sums to be paid as an assessment on the property therein enumerated.  5. Except as otherwise provided herein, assessments made for any of the other purposes of this chapter shall be made and levied as above provided and entered in appropriate columns of the assessment book or books.  [Part 27:64:1919; A 1921, 202; 1923, 289; 1925, 203; 1927, 309; 1954, 20]
NV Rev Stat § 539.673 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 directors as the basis of assessment for the district, the land so omitted shall be assessed by the board of directors to the person or persons known or unknown who own, control or have possession thereof, and a description of the property so omitted shall be written in the roll prescribed for the purpose of district assessments, and all proper charges shall be levied thereon.  [Part 45 1/2:64:1919; added 1923, 289; NCL § 8061]
NV Rev Stat § 539.675 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 levied for succeeding years, so long as it will produce the revenue required, and the taxes shall be collected in the same manner, and all officers shall perform the same duties in respect thereto, as though such assessment had been made for the particular year by the board of directors of the district.  2. Where the assessment which should have been levied can be determined by a mere mathematical computation based on the relation between the amount to be raised for interest or interest and the redemption of bonds for any particular year and the apportionment of benefits in the district, such assessment shall be deemed to have been made, and the taxes based thereon shall be collected the same as though such assessment had been regularly levied by the board of directors of the district.  [Part 27:64:1919; A 1921, 202; 1923, 289; 1925, 203; 1927, 309; 1954, 20]
NV Rev Stat § 539.677 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 otherwise been levied, the board of county commissioners of the county in which the office of the district is located shall levy such assessment at its next regular meeting or at a special meeting called for such purpose.  2. The Department of Taxation, at any time upon obtaining knowledge of such failure or refusal, shall levy such assessment forthwith.  3. The district attorney of the county in which the office of any irrigation district is located, at the time such assessment should be made, shall ascertain the fact in respect to the same, and if such assessment has not been made by the board of directors as required, the district attorney shall immediately notify the board of county commissioners, the Department of Taxation and the Attorney General in respect to such failure. The district attorney and the Attorney General shall aid in obtaining the earliest possible assessment following such failure or refusal of the district board to act.  [Part 27:64:1919; A 1921, 202; 1923, 289; 1925, 203; 1927, 309; 1954, 20] — (NRS A 1977, 1244)
NV Rev Stat § 539.680 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 may at such meeting correct assessments so as to conform with the benefits apportioned as provided for in this chapter to pay obligations incurred or make up deficiencies arising from any source, and also to apportion and distribute benefits and assessments by reason of additional land in the district becoming subject thereto.  2. The secretary shall publish notice of such meeting for 2 weeks in a newspaper published in the county in which the district was organized. In the meantime the assessment book or books shall remain in the office of the secretary for the inspection of all interested persons.  3. The board of directors, which is hereby constituted a board of correction for the purpose, shall meet and continue from day to day as long as may be necessary, not to exceed 5 days, exclusive of holidays, and may make such changes in the assessment book or books as may be necessary to have it conform to the facts.  4. Within 10 days after the close of the season the secretary of the board shall have the corrected assessment book or books completed.  [26:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1954, 20]
NV Rev Stat § 539.685 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 advance, and in case such tolls or charges remain unpaid at the time specified in this chapter for levying the annual assessment, the amount due for such tolls and charges may be added to and become a part of the assessment levied upon the land upon which the water for which such toll or charges levied and remain unpaid was used.  [Part 45 1/2:64:1919; added 1923, 289; NCL § 8061] — (NRS A 1969, 510)
NV Rev Stat § 539.687 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|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 series, and such lien is not removed until the assessments are paid or the property sold for the payment thereof.  [28:64:1919; A 1921, 118; NCL § 8040]