NV Rev Stat § 541.220 (2021)
2021 Nevada Revised Statutes|Chapter 541 - Water Conservancy Districts|NRS 541.220 - Board to hear objections to assessments; procedure; appeal to district court.

  1. Prior to March 1 of each year in which assessments are made, the board shall appoint a time and place or places where it will meet within the district for the purposes of hearing objections to assessments, and prior notice of such hearing shall be given by publication in two issues, a week apart, in some newspaper of general circulation published in each county; but if there is any county in the district in which there is no newspaper published, then such notice shall be published in an adjoining county. The notice shall notify the owners of property in the district that in the secretary’s office may be found and examined a description of the property so assessed, the amount of the assessment thereon fixed by the board, and the time and place or places fixed by the board for the hearing of objections to such assessments. It shall not be necessary for the notice to contain separate descriptions of the lots or tracts of real estate, but it shall be sufficient if the notice shall contain such descriptions as will inform the owner whether or not the real estate is covered by such descriptions, and will inform the owner where can be found of record the amount of assessments. If, in the opinion of any person whose property is assessed, his or her property has been assessed too high, or has been erroneously or illegally assessed, the person may, at any time before the date of such hearing, file written objections to such assessments, stating the grounds of such objections, which statement shall be verified by the affidavit of the person or an agent thereof. In such hearing the board shall hear such evidence and arguments as may be offered concerning the correctness or legality of such assessment and may modify or amend the same. Any owner of property desiring to appeal from the findings of the board as to assessment shall, within 30 days from the findings of the board, file with the clerk of the court a written notice making demand for trial by the court. The appellant at the same time shall file a bond with good and sufficient security to be approved by the clerk of the court, in a sum not exceeding $200, to the effect that if the finding of the court be not more favorable to the appellant than the finding of the board the appellant will pay the cost of the appeal. The appellant shall state definitely from what part of the order the appeal is taken. In case more than one appeal is taken, the court may, upon its showing that the same may be consolidated without injury to the interests of anyone, consolidate and try the same together.  2. The court shall not disturb the findings of the board unless the findings of the board in any case are manifestly disproportionate to the assessments imposed upon other property in the district created under this chapter. The trial shall be to the court and the matter shall take precedence before the court and shall be taken up as promptly as may be after the appeal is filed. If no appeal is taken from the findings of the board within the time prescribed in this section, or after the findings of the court in case an appeal is taken from the findings of the board, then the findings shall be final and conclusive evidence that the assessments have been made in proportion to the benefits conferred upon the property in the district by reason of the improvements to be constructed under the provisions of this chapter, and such assessments shall constitute a perpetual lien upon such property so assessed until paid.  [22:380:1955] — (NRS A 1959, 383)