reglab/housing_qa huggingface dataset:
NV Rev Stat § 539.560 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.560 - Determination of benefits: Apportionment; procedure.

  1. Whenever the electors shall have authorized an issue of bonds, the board of directors shall examine the land in the district, and shall determine the benefits which will accrue to each tract or subdivision from the construction or purchase of the works proposed for the district; and the costs of such work shall be apportioned or distributed over such tracts or subdivisions of land in proportion to such benefits.  2. The board shall make, or cause to be made, a list of such apportionment or distribution, which list shall contain a complete description of each subdivision or tract of land of such district with the amount and rate per acre of such apportionment or distribution, and the name of the owner thereof, or it may prepare a map on a convenient scale showing each of the subdivisions or tracts with the rate per acre of such apportionment entered thereon.  3. Where all or any portion of the lands are apportioned a benefit by the board at the same rate, a general statement to that effect shall be sufficient.  4. Whenever thereafter an assessment is made, either in lieu of bonds, or an annual assessment for raising the interest on bonds, or any portion of the principal, or the expenses of maintaining the property of the district, or any special assessment voted by the electors, it shall be spread upon the lands in the same proportion as the assessments of benefits, and the whole amount of the assessments of benefits shall equal the amount of bonds or other obligations authorized at the election.  5. The benefits arising from the undertakings for which special assessments are made may be distributed equally over the lands, or especially apportioned, and assessments or tolls and charges may be made or imposed, when coming within the designation of operation and maintenance charges, by way of a minimum stated charge per acre whether water is used or not, and a charge for water used in excess of the amount delivered for the minimum charge, or such other reasonable method of fixing or collecting the operation and maintenance charge as the board of directors may adopt.  6. Where drainage works are to be constructed, benefits may be apportioned to higher lands which are or may be irrigated from a common source or combined sources and by the same system or combined systems of works not then actually requiring drainage by reason of the fact that their irrigation contributes, or will, if irrigated, contribute water which must be carried off or away from the lower lands.  [17:64:1919; A 1921, 118; NCL § 8028]
NV Rev Stat § 539.563 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.563 - Meeting to review apportionment of benefits: Notice; hearing.

  1. Before final action upon the apportionment of benefits provided for in NRS 539.560, the board shall publish notice for 2 weeks in a newspaper published in the county in which the organization was effected that it will meet at its office on the day stated in the notice for the purpose of reviewing such apportionment of benefits.  2. At such meeting the board shall proceed to hear all persons interested who may appear, and it shall continue in session from day to day until the apportionment is completed.  3. The board shall hear and receive all evidence offered, including any maps or surveys which any owners of lands may produce, and may classify the lands in such a way that the assessment when completed shall be just and equitable.  4. Any person interested who shall fail to appear before the board shall not be permitted thereafter to contest the apportionment, or any assessment thereunder, except upon a special application to the court in the proceeding for confirmation of the apportionment, showing reasonable excuse for failing to appear before the board.  5. If any elector makes objection to the apportionment before the board, and the objection is overruled and such elector does not consent to the apportionment as finally determined, such objection shall, without further proceedings, be heard at the confirmation proceedings.  [18:64:1919; 1919 RL p. 3277; NCL § 8029]
NV Rev Stat § 539.565 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.565 - Confirmation proceedings in district court: Petition; contents; notice of hearing on petition; pleadings.

  1. The board of directors of the district shall file with the clerk of the district court in and for the county in which its office is situated a petition praying in effect that the proceedings be examined, approved and confirmed by the court.  2. The petition shall state generally that:  (a) The irrigation district was duly organized.  (b) The first board of directors was elected.  (c) Due and legal proceedings were taken to issue bonds, stating the amount thereof.  (d) An apportionment of benefits was made by the board and a list thereof duly filed according to law.  3. A list of the apportionment shall be attached to the petition, but the petition need not state other facts.  4. Such petition for confirmation of the proceedings thus far had may be filed after the organization of the district is complete, or after the authorization of any issue of bonds, or after any other undertaking of the district.  5. The court or judge shall fix the time and place for the hearing of any such petition, and the clerk shall publish a notice thereof for 2 consecutive weeks in a newspaper published in the county.  6. Any person interested may on or before the day fixed for the hearing answer the petition.  7. None of the pleadings need be sworn to, and every material statement of the petition not controverted by answer shall be taken as true. A failure to answer the petition shall be deemed to be an admission of the material allegations thereof.  8. The rules of pleading and practice provided by law and the Nevada Rules of Civil Procedure shall be followed so far as applicable. A motion for a new trial, and all proceedings in the nature of appeals or rehearings, may be had as in any ordinary civil action.  [19:64:1919; 1919 RL p. 3278; NCL § 8030]
NV Rev Stat § 539.567 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.567 - Confirmation proceedings: Confirmation of apportionment; corrections by court; final judgment; costs.

  1. Upon the hearing of the petition, the court shall examine all the proceedings sought to be confirmed and may ratify, approve and confirm the same or any part thereof; and when an apportionment of benefits is examined all objections thereto, including those made at the hearing before the board, shall be set up in the answer and heard by the court.  2. The court shall disregard every error, irregularity or omission which does not affect the substantial rights of any party, and if the court shall find that the apportionment is, as to any substantial matter, erroneous or unjust, the same shall not be returned to the board, but the court shall proceed to correct the same so as to conform to this chapter and the rights of all parties in the premises, and the final judgment may approve and confirm such proceedings in whole or in part.  3. A certified copy of the final judgment shall be filed in the office of the State Engineer and in the office of the county recorder of the county or counties in which any of the lands within the district are situated.  4. In case of the approval of the organization of the district and the disapproval of the proceedings for issuing bonds, the district may again undertake proceedings for the issuance of bonds and have the same confirmed as herein provided.  5. The cost of the proceedings in court may be allowed and apportioned among the parties thereto in the discretion of the court.  [20:64:1919; A 1921, 118; NCL § 8031]
NV Rev Stat § 539.570 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.570 - Sale of bonds authorized; public or private sale; terms.

  1. The board may sell bonds from time to time in such quantities as may be necessary and most advantageous to raise money for the construction of works, the acquisition of property and rights and otherwise to carry out the objects and purposes of this chapter.  2. The bonds may be sold at public or at private sale, upon any terms not inconsistent with the other provisions of this chapter.  [Part 21:64:1919; A 1921, 118; NCL § 8032] — (NRS A 1981, 965; 1985, 2064)
NV Rev Stat § 539.573 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.573 - Bonds not to be sold for less than 90 percent of par value and accrued interest.

The board shall in no event sell any of the bonds for less than 90 percent of the par value thereof and accrued interest.  [Part 21:64:1919; A 1921, 118; NCL § 8032]
NV Rev Stat § 539.575 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.575 - Use of unsold bonds in payment of construction; approval of Department of Taxation.

  1. The board may use any bonds of the district which have been offered for sale at public sale and remain unsold in payment for construction of canals, storage reservoirs or other works of the district, without the necessity of calling for bids for such construction, and may enter into contracts providing for the payment of such construction in bonds, which contracts may provide for the payment of a fixed contract price or the cost of such construction plus a fixed percentage thereof, or the cost of such construction plus a fixed sum.  2. Ninety percent of their par value and interest accrued thereon is the minimum price at which the bonds may be used in payment for such construction.  3. Such use of bonds and any such contract must be approved by the Department of Taxation.  [Part 21:64:1919; A 1921, 118; NCL § 8032] — (NRS A 1977, 1239)
NV Rev Stat § 539.577 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.577 - Cancellation of authorized bond issue; levy of assessments in lieu of bonds; limitations.

  1. If for any reason the bonds of a district cannot be sold, or if at any time it shall be deemed in the best interests of the district to withdraw from sale all or any portion of an authorized bond issue, the board of directors may cancel the bonds and levy assessments in the amount of the bonds cancelled. The revenue derived from the assessments must be employed for the same purpose as was contemplated by the bond authorization, but no levy may be made to pay for work or material, payment for which was contemplated by bonds which have been authorized, until bonds to the amount of the assessments have been cancelled.  2. Assessments made in lieu of bonds cancelled must be collected in the same manner and have the same effect as other assessments levied pursuant to the provisions of this chapter. The assessments must not during any 1 year exceed 10 percent of the total bond issue authorized by the district, unless a greater assessment is authorized by a majority vote of the qualified electors of the district voting at a special election or district election or primary or general state election.  [Part 21:64:1919; A 1921, 118; NCL § 8032] — (NRS A 1993, 1088)
NV Rev Stat § 539.580 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.580 - Payment of bonds and interest from revenue derived from annual assessments.

Bonds and the interest thereon shall be paid by revenue derived from the annual assessments upon the lands of the district; and all of the land of the district shall be and remain liable to be assessed for the payment of the principal and interest of any outstanding bonds of the district until the same shall have been fully paid.  [22:64:1919; A 1929, 286; NCL § 8033]
NV Rev Stat § 539.583 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.583 - Payment of interest from bond fund.

The treasurer, upon the presentation of interest coupons when due, shall pay the same from the bond fund.  [Part 24:64:1919; A 1933, 271; 1931 NCL § 8035]
NV Rev Stat § 539.585 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.585 - Payment before issuance of bonds, notes or certificates of indebtedness.

  1. Prior to the issuance of bonds, notes or certificates of indebtedness authorized for the purpose of improvements, any person, firm or corporation owning land upon which a benefit has been assessed for such improvements may pay all or any portion of the benefit so assessed against the land, and, upon such payment, the benefit so assessed shall be discharged to the extent of such payment.  2. No such payment may be made after the issuance of bonds, notes or certificates of indebtedness authorized to be issued in payment of such improvements except as provided by the district.  [21.5:64:1919; added 1955, 27]
NV Rev Stat § 539.587 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.587 - Insufficient money to complete improvement: Levy of assessment; issuance of additional bonds.

  1. In case the money raised by the sale of all the bonds is insufficient for the completion of the plans and works adopted, and additional bonds are not voted, the board of directors shall provide for the completion of the plans by levy of assessment therefor.  2. When the money obtained by any previous issue of bonds has become exhausted by expenditures authorized in this chapter, and it becomes necessary to raise additional money to carry out the adopted plan, additional bonds may be issued if authorized at a special election or district election or primary or general state election. The election must be conducted in accordance with the provisions of this chapter with respect to an original issue of bonds.  [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27] — (NRS A 1993, 1088)
NV Rev Stat § 539.590 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.590 - Prior liens.

The lien for taxes for the payment of interest and principal of any bond series shall be a prior lien to that of any subsequent bond series.  [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]
NV Rev Stat § 539.593 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.593 - Power of directors to levy assessments to spread redemption of bonds.

At any time after a bond issue, the board of directors shall have the power to levy assessments for the purpose of raising funds to provide for the redemption of the bonds, as specified in this chapter, thus spreading the redemption assessments over a longer period of years than provided in NRS 539.670, 539.675 and 539.677.  [Part 27 1/2:64:1919; added 1925, 137; NCL § 8039]
NV Rev Stat § 539.595 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.595 - Directors may execute agreement with bond purchasers guaranteeing tax levy for bond redemption; approval of Department of Taxation; recording of agreement.

  1. Whenever an election has been held in any irrigation district and bonds have been authorized to be issued having the maturities prescribed in NRS 539.615 to 539.635, inclusive, which bonds have likewise been authorized to be issued by the board of directors of such district but have not been delivered, the board of directors, subject to the approval of the Department of Taxation, may agree with any prospective purchaser of such bonds prior to delivery and payment of the purchase price, that the irrigation district will, during the life of the bonds, levy a minimum tax in each year prior to the fixed maturity date of such bonds, or any of them, which agreement shall be in writing signed by the president and secretary of the district, and bearing upon its face the approval of the Department of Taxation, and shall be filed in the office of the county recorder of each county in which the district is located.  2. When so filed for record, the agreement constitutes a binding and irrevocable agreement on the part of the district that such taxes will be levied, and the agreement inures to the benefit of the holders or owners of each of the bonds at any time outstanding, so as to give to them, or either of them, a right of action against the district to compel the levy of such taxes as provided in the agreement.  3. A copy of the agreement, certified by each of the county recorders in whose office the agreement is recorded, shall be filed with the county auditor of each county in which the agreement is recorded.  [Part 72:64:1919; added 1929, 286; NCL § 8090] — (NRS A 1977, 1239)
NV Rev Stat § 539.597 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.597 - County auditor to spread minimum sinking fund tax on assessment books.

After a copy of the agreement is filed as provided in NRS 539.595, the county auditor of each county in which the agreement is filed, without further notice or demand, shall spread upon the assessment books containing the property subject to be assessed for irrigation purposes the amount of such minimum sinking fund tax, and the county treasurer of each such county shall collect the same, together with all other taxes levied or collected in the irrigation district.  [Part 72:64:1919; added 1929, 286; NCL § 8090]
NV Rev Stat § 539.600 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.600 - Agreement binding on subsequent boards of directors; directors may increase tax.

After any such agreement has been recorded as provided in NRS 539.595, no subsequent board of directors shall have any authority to repeal, change or modify the same in any respect whatsoever without the consent in writing of the owners and holders of all of the bonds of the district then outstanding; but the board of directors may, in its discretion, increase the amount of such sinking fund tax, or levy additional sinking fund taxes, or other taxes, from time to time without in any wise impairing the obligation to levy and collect such minimum sinking fund tax.  [Part 72:64:1919; added 1929, 286; NCL § 8090]
NV Rev Stat § 539.603 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.603 - Proceedings if county officers fail to perform duties pertaining to sinking fund tax.

  1. Any county auditor who shall fail to enter the minimum sinking fund tax in the manner provided in NRS 539.597 may be forthwith removed from office.  2. In the event of the failure of any official to levy or collect such tax after the recordation of the agreement, as provided in NRS 539.595, the holder or owner of any bond of such district then outstanding may so notify the district attorney of any county in which the district is located, and the district attorney shall thereupon institute appropriate action by mandamus or other judicial proceeding to compel the levy and collection of taxes as provided in the agreement.  3. If any district attorney shall fail to comply with the request of any such holder or owner of the bonds, the attorney general shall forthwith commence such proceedings for and on behalf of the owners and holders of all of the bonds of such district then outstanding and entitled to the benefits of such sinking fund tax.  [Part 72:64:1919; added 1929, 286; NCL § 8090]
NV Rev Stat § 539.605 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.605 - Faith and credit of State pledged.

The full faith and credit of the State of Nevada are hereby pledged that NRS 539.595 to 539.605, inclusive, shall not be repealed while any such agreements shall remain of record in the office of the county recorder of any county in this state, nor shall the provisions of this chapter be amended or changed or modified so as to impair the efficacy of such tax until all of the bonds of any such district and the coupons attached thereto which are or may be entitled to the benefits of NRS 539.595 to 539.605, inclusive, shall have been fully paid and discharged.  [Part 72:64:1919; added 1929, 286; NCL § 8090]
NV Rev Stat § 539.607 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.607 - Issuance of notes authorized to meet obligations of district after levy of tax; levy and collection of special tax.

  1. If any installment of taxes has been levied for the payment of any outstanding bonds or interest of any irrigation district, the board of directors may issue notes bearing a rate of interest which must not exceed by more than 5 percent the Index of Revenue Bonds which was most recently published before the bids are received or a negotiated offer is accepted. The notes must be payable out of the installment of taxes so levied and must not be in excess of 75 percent of the levy. The proceeds derived from those notes may be used only for the purpose of meeting the obligation of the district for which the tax was levied.  2. If the proceeds of the taxes are insufficient, through delinquency, uncollectibility of taxes or other cause, to pay, when due, all the lawful debts for which the taxes were levied, the board of directors shall levy and collect in the next succeeding year a special tax in addition to all other taxes in an amount sufficient to pay all of such lawfully contracted indebtedness, and may borrow as provided in this section in anticipation of that tax to pay off any such lawfully contracted indebtedness.  [79:64:1919; added 1929, 286; NCL § 8097] — (NRS A 1981, 1420; 1983, 587; 1985, 2065)
NV Rev Stat § 539.610 (2021)
2021 Nevada Revised Statutes|Chapter 539 - Irrigation Districts|NRS 539.610 - Redemption of bonds before maturity: Procedure.

  1. Whenever after 10 years from the issuance of bonds the bond fund shall amount to the sum of $10,000, the board of directors may direct the treasurer to pay such an amount of the bonds not due as the money in the bond fund will redeem at the lowest value at which they may be offered for liquidation, after advertising for at least 3 weeks in some newspaper published in the county in which the office of the district is located, and in such other newspaper as the board may deem advisable, for sealed proposals for the redemption of such bonds.  2. Such proposals shall be opened by the board in open meeting at a time to be named in the notice, and the lowest bid or bids shall be accepted; but no bonds shall be redeemed at a rate above par except in cases where the bonds are issued subject to call at a rate above par as provided in NRS 539.615 to 539.635, inclusive.  3. In case two or more bids are equal, the lowest-numbered bond shall have the preference, and if any of the bonds are not so redeemed, that amount of the redemption money shall be invested by the treasurer under the direction of the board in United States bonds or the bonds or warrants of the State or municipal or school bonds, and such bonds and the proceeds therefrom shall belong to the bond fund.  [Part 24:64:1919; A 1933, 271; 1931 NCL § 8035]