NV Rev Stat § 318.258 (2021)
2021 Nevada Revised Statutes|Chapter 318 - General Improvement Districts|NRS 318.258 - Inclusion.

The boundaries of a district may be enlarged by the inclusion of additional real property therein in the following manner:  1. The fee owner or owners of any real property capable of being served with facilities of the district may file with the board a petition in writing praying that such property be included in the district.  2. The petition shall:  (a) Set forth an accurate legal description of the property owned by the petitioners.  (b) State that assent to the inclusion of such property in the district is given by the signers thereto, constituting all the fee owners of such property.  (c) Be acknowledged in the same manner required for a conveyance of land.  3. There shall be no withdrawal from a petition after consideration by the board nor shall further objections be filed except in case of fraud or misrepresentation.  4. The board shall hear the petition at an open meeting after publishing the notice of the filing of such petition, and of the place, time and date of such meeting, and the names and addresses of the petitioners. The board shall grant or deny the petition and the action of the board is final and conclusive. If the petition is granted as to all or any of the real property therein described, the board shall make an order to that effect, and file it for record as provided in NRS 318.075.  5. 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.  6. The board of trustees of the district shall pay to the property owners pro rata shares of the money charged and collected.  7. After the date of its inclusion in such district, such 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; but it is not liable for any taxes or charges levied or assessed prior to its inclusion in the district, nor shall its entry into the district be made 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. Such charges shall be computed in such a manner as not to place a new charge against the district members nor penalize the area annexed.  8. In any district within the region of any interstate compact relating to planning, when any petition for the inclusion of property into any district is denied, the petitioner may appeal the denial to the board of county commissioners of the county in which such district is located, which shall review such denial and may, in its discretion, order that such property be included in the district.  9. The board of county commissioners of any county in which a district is located may by ordinance require the district to include additional real property within its boundaries if:  (a) The inclusion is required by a federal law or regulation issued thereunder;  (b) The district can provide the services required by the owners of the real property; and  (c) The owners of the real property pay the costs of providing the facilities.  (Added to NRS by 1967, 1611; A 1971, 189; 1977, 545)