reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.6137 - Escrow or trust for payment of refunded or refunding bonds.

1. Any escrow or trust provided pursuant to NRS 539.6135 is not necessarily limited to the proceeds of refunding bonds but may include other money available for its purpose. Any proceeds in escrow or trust, pending their use, may only be invested or reinvested in securities which are direct obligations of or which the principal of and interest on are unconditionally guaranteed by the Federal Government.
2. Any trust bank or credit union shall continuously secure any money placed in escrow or trust and not so invested or reinvested in federal securities by a pledge in any trust banks or credit unions, within or without or both within and without this state, of similar federal securities in an amount which is at all times at least equal to the total uninvested amount of the money accounted for in the escrow or trust.
3. The proceeds and investments in escrow or trust, together with any interest or other gain to be derived from any such investment, must be in an amount at all times at least sufficient to pay the principal of, interest on and any prior redemption premiums due, any charges of the escrow agent or trustee and any other incidental expenses payable therefrom, except to the extent provision may have been previously otherwise made therefor, as those obligations become due at their respective maturities or due at the designated prior redemption dates in connection with which the board has exercised or is obligated to exercise a prior redemption option on behalf of the district.
4. The computations made in determining that sufficiency must be verified by a certified public accountant certified or licensed to practice in this state or in any other state.
(Added to NRS by 1985, 2059; A 1999, 1511)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.614 - Source of payment and security; applicability of provisions of chapter; conclusiveness of board’s determination of compliance with chapter.

1. Refunding bonds may be payable from and secured by any source of revenue or taxes from which the refunded bonds were or could have been made payable.
2. Except as otherwise expressly provided or necessarily implied in this chapter, the relevant provisions in this chapter appertaining generally to the issuance of bonds to defray the cost of any project are equally applicable in the authorization and issuance of refunding bonds, including their terms and security, the covenants and other provisions of the resolution authorizing the issuance of the bonds, or other instrument or proceedings appertaining thereto, and other aspects of the bonds.
3. The determination of the board that the limitations imposed in this chapter upon the issuance of refunding bonds have been met is conclusive, in the absence of fraud or an arbitrary and gross abuse of its discretion.
(Added to NRS by 1985, 2060)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.615 - Series and issue of bonds.

1. The bonds authorized by vote shall be designated as a series, and the series shall be numbered consecutively as authorized.
2. The portion of the bonds of the series authorized to be sold at any time shall be designated as an issue and each issue shall be numbered in its order.
[Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.617 - Consecutive numbering; negotiability and payment; multiples of $100.

The bonds of such issue shall be numbered consecutively, commencing with those earliest falling due, and they shall be designated as 11-year bonds, 12-year bonds, and so forth. They shall be negotiable in form, and payable in money of the United States as follows: At the expiration of 11 years from each issue, 5 percent of the whole number of bonds of such issue; at the expiration of 12 years, 6 percent; at the expiration of 13 years, 7 percent; at the expiration of 14 years, 8 percent; at the expiration of 15 years, 9 percent; at the expiration of 16 years, 10 percent; at the expiration of 17 years, 11 percent; at the expiration of 18 years, 13 percent; at the expiration of 19 years, 15 percent; at the expiration of 20 years, 16 percent; but such percentage may be changed sufficiently so that every bond shall be in the amount of $100, or a multiple thereof, and the above provisions shall not be construed to require any single bond to fall due in partial payments.
[Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.620 - Directors may fix and determine time for issuance and maturity; limit on maturity.

The board of directors may, with the approval of the Department of Taxation, fix and determine otherwise than as provided in NRS 539.617 the time for the issuance and maturity of the bonds, the manner, method, terms and conditions of their payment, and provide for the calling and redeeming of the bonds before maturity at a premium not in excess of 9 percent above par; but in no case may the maturity of any bond be more than 50 years after the date thereof.
[Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]—(NRS A 1969, 488; 1971, 2128; 1975, 876; 1977, 1240; 1981, 1421)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.623 - Form of bonds.

1. Bonds shall express on their faces that they were issued by the authority of this chapter and shall also state the number of the issue of which the bonds are a part.
2. Bonds shall be signed by the president and the secretary, and the seal of the district shall be affixed thereto.
3. Interest coupons shall be attached to the bonds, which coupons shall be signed by the secretary.
[Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.625 - Date of bonds.

All bonds and coupons must be dated as provided in the resolution of the board authorizing their issuance.
[Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]—(NRS A 1985, 2026)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.630 - Interest.

The bonds must bear interest at a rate which does 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, payable annually, semiannually or at such other times as designated by the board.
[Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]—(NRS A 1969, 489; 1971, 2128; 1975, 877; 1981, 1421; 1983, 588; 1985, 2066)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.633 - Places of payment.

The principal and interest shall be payable at the place designated in the bonds, which may be at any place within or outside of this state, and any district may deposit money in one or more banks or credit unions within or outside of this state for the payment of the principal or interest on such bonds at the place or places at which the same are payable, or for any other lawful purpose.
[Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]—(NRS A 1999, 1511)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.635 - Record to be kept by secretary and treasurer.

The secretary and the treasurer shall each keep a record of the bonds sold, their number, the date of sale, the price received and the name of the purchaser.
[Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.6353 - Rights and remedies cumulative.

No right or remedy conferred upon any holder of any bonds or any trustee for that holder by this chapter or by any proceedings appertaining to the issuance of those bonds is exclusive of any other right or remedy, but each right or remedy is cumulative and in addition to every other right or remedy and may be exercised without exhausting and without regard to any other remedy conferred under this chapter or by any other statute.
(Added to NRS by 1985, 2058)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.6355 - Failure of holder of bonds to proceed does not relieve district of liability.

The failure of any holder of any bonds to proceed as provided in this chapter or in proceedings appertaining thereto does not relieve the district, the board or any of the officers, agents and employees of the district of any liability for failure to perform or carry out any duty, obligation or other commitment.
(Added to NRS by 1985, 2059)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.636 - Power of board of directors.

In addition to the other means of providing revenue for districts as provided in this chapter, the board of directors under certain circumstances as set forth in NRS 539.636 to 539.6366, inclusive, or as may be otherwise provided by law, may levy and collect general (ad valorem) taxes on all taxable property within the district for the purpose of additionally securing the payment of any bonds issued under the provisions of this chapter and for the purpose of paying attorney’s fees and other costs directly related to protecting the supply and distribution of water.
(Added to NRS by 1963, 1005; A 1965, 87; 1993, 1167)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.6361 - Reserve fund from bond proceeds: Creation, accumulation and maintenance; augmentations.

Any resolution authorizing the issuance of bonds under the provisions of this chapter or as may be otherwise provided by law shall provide for the creation, accumulation and maintenance of a reasonable reserve fund from bond proceeds to secure additionally the payment of the interest on and the principal of the bonds. Such reserve fund may be augmented by annual assessments or other revenues, as the board of directors may determine.
(Added to NRS by 1963, 1006)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.6362 - Payment of deficiency from general fund, reserve fund or other available revenue; levy of ad valorem tax.

1. If the special fund created by the proceeds of the annual assessments levied and collected pursuant to the provisions of this chapter is insufficient to pay the principal of and the interest on the bonds as they become due, the deficiency shall be paid out of any general fund, reserve fund or any other available revenues of the district.
2. If any general fund, reserve fund and other available revenues of the district are insufficient to pay any such deficiency promptly, the board of directors shall then levy and it shall be its duty to levy general (ad valorem) taxes.
(Added to NRS by 1963, 1005)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.6363 - Duties of board of directors in making levy.

1. To levy and collect taxes, the board of directors shall:
(a) Determine in each year the amount of money necessary to be raised by general (ad valorem) taxation, taking into consideration other sources of revenue of the district; and
(b) 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 funds for paying promptly in full, when due, all interest on and principal of bonds of the district.
In the event of accruing defaults or deficiencies, an additional levy may be made as provided in NRS 539.6364.
2. The board of directors shall certify to the board of county commissioners of each county within the district, or having a portion of its territory within the district, 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.
3. The board of directors shall levy such general (ad valorem) taxes upon all property in the district which is by law taxable for state, county and municipal purposes, without regard to any statutory tax limitation now or hereafter existing and without limitation as to rate or amount, fully sufficient, after making due allowance for probable delinquencies, to provide for the prompt payment of such bonds as they become due, both principal and interest, but subject to the limitation of Section 2 of Article 10 of the Constitution of the State.
(Added to NRS by 1963, 1006; A 1969, 489; 1979, 1249)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.6364 - Considerations in certifying annual levies; additional levies in event of insufficient revenue.

1. The board of directors, in certifying annual levies as provided in NRS 539.6363, shall take into account for the ensuing year maturing bonds and interest on bonds, and deficiencies and defaults of prior years, and shall make ample provision for the payment thereof.
2. In case the moneys produced from such levies, together with other revenues of the district, are not sufficient punctually to pay the annual installments on its bonds and interest thereon and to pay defaults and deficiencies, then the board of directors shall make such additional levies of taxes as may be necessary for such purposes, and notwithstanding any limitations, such taxes shall be made and continue to be levied until the bonds of the district, both principal and interest, shall be fully paid.
(Added to NRS by 1963, 1007)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.6365 - Payment of taxes to district; lien.

1. The body having authority to levy taxes within each county shall levy the general (ad valorem) taxes provided in this chapter. All officials charged with the duty of collecting taxes shall collect such taxes at the time and in the form and manner and with like interest and penalties as other general (ad valorem) 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.
2. 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, until paid, constitute 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, and no sale of such property to enforce any general tax or other lien shall extinguish the perpetual lien of such district taxes.
(Added to NRS by 1963, 1007)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.6366 - Sale of property for nonpayment of taxes.

If the general (ad valorem) 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 provisions of the laws applicable to tax sales and redemptions.
(Added to NRS by 1963, 1007)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.6371 - Issuance authorized to finance revenue-producing project.

Any bonds issued to finance or refinance the costs of a revenue-producing project of the district may be payable solely from, or additionally secured by, a pledge of the net revenues of that project or the net revenues of any revenue-producing facility of the district.
(Added to NRS by 1985, 2055)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.638 - Liens.

1. Revenues pledged for the payment of any bonds, as received by or otherwise credited to the district, are immediately subject to the lien of each pledge without any physical delivery thereof, any filing or further act.
2. The lien of each such pledge and the obligation to perform the contractual provisions made in the authorizing resolution or other instrument appertaining thereto has priority over any or all other obligations and liabilities of the district, except as otherwise provided in this chapter or in the resolution or other instrument, and subject to any prior pledges and liens.
3. The lien of each such pledge is valid and binding as against all persons having claims of any kind in tort, contract or otherwise against the district whether or not those persons have notice thereof.
(Added to NRS by 1985, 2057)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.6385 - Rights and powers of holders of bonds.

Subject to any contractual limitations binding upon the holders of any issue or series of bonds, or trustee therefor, including the restriction of the exercise of any remedy to a specified proportion, percentage or number of those holders, and subject to any prior or superior rights of others, any holder of bonds, or trustee therefor, has the right and power, for the equal benefit and protection of all holders of bonds similarly situated:
1. By mandamus or other suit, action or proceeding at law or in equity to enforce his or her rights against the district, the board and any other officers, agents and employees of the district, to require and compel the district, the board or any such officers, agents or employees to perform and carry out their respective duties, obligations or other commitments under this chapter and their respective covenants and agreements with the holder of any bonds;
2. By action or suit in equity to require the district to account as if it is the trustee of an express trust;
3. By action or suit in equity to have appointed a receiver, who may enter and take possession of the project and other facilities and any pledged revenues for the payment of the bonds, prescribe sufficient fees derived from the project and other facilities, and collect, receive and apply all pledged revenues or other money pledged for the payment of the bonds in the same manner as the district might do in accordance with the obligations of the district; and
4. By action or suit in equity to enjoin any acts or things which may be unlawful or in violation of the rights of the holder of any bonds and to bring suit thereupon.
(Added to NRS by 1985, 2057)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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)
2023 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]
2023 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)
2023 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]
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.690 - Special assessments: Procedure for levy; election; authority to levy assessments for number of years for specific purposes.

1. The board of directors of a district may, at any time when deemed advisable, submit to the qualified electors of the district at a special election, district election or primary or general state election the question of whether a special assessment shall be levied for the purpose of raising money to be applied to any of the purposes provided in this chapter.
2. The election must be held and the result thereof determined and declared in all respects in conformity with the provisions of this chapter in respect to bond elections.
3. The notice must specify the amount of money proposed to be raised and the purpose for which it is intended to be used, and whether an equal rate of assessment or a special apportionment of benefits is to be made in that relation if either is proposed.
4. At the election, the ballots must contain the words "Assessment—Yes," or "Assessment—No."
5. If two-thirds or more of the votes cast are "Assessment—Yes," the board shall immediately proceed to apportion the benefits, if that apportionment is to be made, and to levy an assessment sufficient to raise the amount voted.
6. The assessment so levied must be entered in the assessment book or books by the secretary of the board and collected in the same manner as other assessments provided for in this chapter and when received by the treasurer of the district must be deposited and kept in the construction fund.
7. At the election, there may be submitted the proposition of authorizing the board of directors to levy each year for a stated number of years assessments not exceeding a stated amount per acre to provide a fund from which repairs may be made and replacement and extensions of existing works may be constructed and paid for as the necessity arises. In that case, if a general description of the proposed undertaking is provided, no plans and specifications are required to be provided in advanced. If the proposition is approved by two-thirds of the electors, the board may levy the assessment and it must be collected as other assessments are collected pursuant to this chapter. Money realized from the assessments must be deposited and kept in the general fund and disbursed by the treasurer in accordance with the direction of the board or rules and regulations established by it.
[48:64:1919; 1919 RL p. 3286; NCL § 8064]—(NRS A 1993, 1088)
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.693 - Sale of land in district because of delinquency in payment of tax; land sold subject to accrued and accruing liens for charges, tolls, assessments and taxes.

1. Whenever the county officers designated in NRS 539.683 shall sell any of the lands in the district because of delinquencies in the payment of district, state or county taxes, the lands shall be sold subject to the accrued and accruing liens for district assessments, charges and tolls against the same; and under no circumstances shall the water and water rights of the district be included or sold at such delinquent sales unless and until all district taxes, assessments, charges and tolls against such lands shall have been first fully paid to the district.
2. Unpaid and accruing district assessments, taxes, charges and tolls against such lands sold at delinquent tax sales shall continue a charge and lien against such lands, and any purchaser of such lands, except the district itself, shall take the same subject to the payment by the purchaser of all such accrued and accruing charges, tolls, assessments and taxes in addition to the purchase price of the land.
[Part 29 1/2:64:1919; added 1927, 309; A 1929, 286; 1933, 271; 1935, 135; 1931 NCL § 8042]
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.697 - Distribution and sale of water acquired at sale for delinquent tax or summary foreclosure.

The board shall not, however, sell or dispose of water appurtenant to, apportioned, or allotted to the lands acquired at delinquent tax sales, or at summary sales, until and unless the remaining lands in the district under irrigation to which benefits have been apportioned by the district and which are entitled to receive water from the district pursuant to the apportionment of benefits, and from the same source of supply, shall have a sufficient and adequate water supply available for such irrigated areas as have been apportioned benefits. The board of directors shall distribute such waters acquired at delinquent tax sales or at summary foreclosure sales among the remaining nondelinquent landowners in the district entitled to receive water from the district in, as near as may be, the same proportion as fixed by the original apportionment of benefits for the remaining nondelinquent lands. In case the water right appurtenant to land acquired at a delinquent sale shall be based upon a contract with the United States, the district may, with the consent of the United States, make any desired disposition of such water right.
[Part 29 1/2:64:1919; added 1927, 309; A 1929, 286; 1933, 271; 1935, 135; 1931 NCL § 8042]
2023 Nevada Revised Statutes › Chapter 539 - Irrigation Districts › NRS 539.700 - Exclusion of land from benefits if land sold for delinquent taxes or assessments: Consent of bondholders and others.

Whenever any lands in the district have been sold for delinquent irrigation district taxes or assessments or for delinquent state and county or other taxes, and the title of such lands has passed as provided by law, either to the county or to the irrigation district, and the period of redemption has expired, the board of directors of the district shall have the power by and with the written consent of the bondholders holding 100 percent of the outstanding bonds of the district, or in case of a contract with the United States constituting a lien upon the lands, then also with the written consent of the Secretary of the Interior, or in case there are outstanding certificates of indebtedness which constitute a lien upon the lands of the district, then with the written consent of the holders of 100 percent of those holding such certificates of indebtedness, to exclude such lands, or any part thereof, from further participation in the benefits of the district, and particularly to exclude such lands or any part thereof from any further right to receive from the district either under an apportionment of benefits or any other waters of the district.
[Part 29 3/4:64:1919; added 1937, 372; A 1953, 379]