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2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.630 - Foreclosure actions and proceedings against municipality by holders of bonds.

1. If any assessment or installment thereof is not promptly collected or enforced, then any bondholder may file and prosecute a foreclosure action in the name of the municipality. Any bondholder may also proceed against such municipality to protect and enforce the rights of the bondholders under the Consolidated Local Improvements Law, or under any charter adopting the provisions hereof or referring hereto for a method of collecting assessments, or any ordinance required or permitted thereunder, by suit, action or special proceedings in equity or at law, either for the appointment of a receiver or for the specific performance of any provisions contained herein or in such ordinance or in an award of execution of any power granted herein or in such ordinance for the enforcement of any proper, legal or equitable remedy as such bondholder or bondholders may deem most effectual to protect and enforce the rights aforesaid.
2. All such proceedings at law or in equity shall be instituted, had and maintained for the equal benefit of all holders of the bonds then outstanding. The failure of the bondholders so to foreclose such delinquent assessments, or so to proceed against the municipality, or both, shall not relieve the municipality or any of its officers, agents or employees of any liability for its failure so to foreclose such delinquent assessments.
(Added to NRS by 1969, 952; A 2001, 446)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6301 - Definitions.

As used in NRS 271.6301 to 271.6325, inclusive, unless the context otherwise requires, the words and terms defined in NRS 271.6302 to 271.631, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2021, 3242)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6302 - "Capital provider" defined.

"Capital provider" means any private entity or the designee, successor or assign of the private entity that provides direct financing or refinancing for a qualified improvement project pursuant to the provisions of NRS 271.6301 to 271.6325, inclusive.
(Added to NRS by 2021, 3242)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6303 - "Energy efficiency improvement project" defined.

"Energy efficiency improvement project" means the installation or modification of one or more energy efficiency improvements that decrease or support the decrease of energy consumption or demand for energy through the use of efficiency technologies, products or activities and incidentals which are necessary, useful or desirable for any such improvements and which installation or modification has a useful life of not less than 10 years.
(Added to NRS by 2021, 3242)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6304 - "Financing agreement" defined.

"Financing agreement" means the contract pursuant to which a property owner or lessee, as applicable, agrees to repay the capital provider for financing or refinancing a qualified improvement project, including, without limitation, any finance charges, fees, debt servicing, interest, penalties and any other provision relating to the treatment of prepayment or partial payment, billing, collection and enforcement of the assessment and lien securing the financing.
(Added to NRS by 2021, 3242)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6307 - "Qualified improvement project" defined.

"Qualified improvement project" means one or more of the following projects which are permanently affixed to real property in an existing structure or in new construction, performed pursuant to NRS 271.6301 to 271.6325, inclusive:
1. Energy efficiency improvement project.
2. Renewable energy project.
3. Resiliency project.
4. Water efficiency improvement project.
(Added to NRS by 2021, 3242)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6308 - "Renewable energy project" defined.

"Renewable energy project" means any improvement to real property, and facilities and equipment used to generate electricity from renewable energy to offset customer load in whole or in part on the real property, or to support the production of renewable or thermal energy including, without limitation, energy storage, and all appurtenances and incidentals necessary, useful or desirable for any such improvements, facilities and equipment, and which improvement has a useful life of not less than 10 years.
(Added to NRS by 2021, 3243)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6309 - "Resiliency project" defined.

"Resiliency project" means an improvement to real property, facilities or equipment with a useful life of not less than 10 years that:
1. Increases a building’s structural resiliency for seismic events;
2. Improves indoor air quality;
3. Improves wind and fire resistance;
4. Improves stormwater quality or reduces on-site or off-site risk of flash flooding;
5. Improves or enhances the ability of a building to withstand an electrical outage;
6. Reduces or mitigates the urban heat island effect or the effects of extreme heat;
7. Reduces any other environmental hazard identified by a municipality; or
8. Enhances the surrounding environment in which the real property is located.
(Added to NRS by 2021, 3243)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.631 - "Water efficiency improvement project" defined.

"Water efficiency improvement project" means an improvement to real property, facilities or equipment, and all necessary appurtenances and incidentals thereto, with a useful life of not less than 10 years that is designed to:
1. Reduce the water consumption of the real property; or
2. Conserve or remediate water, in whole or in part, on the real property.
(Added to NRS by 2021, 3243)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6315 - Procedure for creation of district.

1. A governing body may create a district pursuant to NRS 271.6312 only if:
(a) The governing body makes a finding that the creation of the district serves the public purposes of resource conservation, reducing emissions or increasing the resiliency of the community.
(b) The governing body has, pursuant to NRS 271.6325, adopted by resolution a procedure for the creation and administration of a district for the purpose of financing or refinancing one or more qualified improvement projects.
2. The governing body shall not approve a tract within the boundaries of the district for financing or refinancing a qualified improvement project unless:
(a) The owner of the tract on which a qualified improvement project will be located enters into a voluntary assessment agreement pursuant to NRS 271.6316.
(b) The amount of the assessment lien that will be placed on the tract for a qualified improvement project, if used for improving or retrofitting an existing structure, does not exceed 25 percent of the fair market value of the property assessed, as determined by a certified appraiser pursuant to guidelines adopted pursuant to NRS 271.6325.
(c) The amount of the assessment lien that will be placed on the tract for a qualified improvement project, if used for new construction or a gut rehabilitation, does not exceed 35 percent of the fair market value of the property assessed, as determined by a certified appraiser pursuant to guidelines adopted pursuant to NRS 271.6325.
(d) The outstanding amount owed on all recorded instruments which are liens against the tract including the assessment lien for the qualified improvement project, will not exceed 90 percent of the estimated fair market value of the property assessed, as determined by a certified appraiser pursuant to guidelines adopted pursuant to NRS 271.6325.
(e) Any lender who holds a lien on the tract on which the qualified improvement project will be located consents in writing to the levy of an assessment and assessment lien against the tract to secure repayment of the financing or refinancing of the qualified improvement project. A consent signed pursuant to this paragraph must be in a recordable form and is binding on the holder of a lien who signs the consent. Each consent provided pursuant to this paragraph must be recorded in the office of the county recorder and, once recorded, is binding on the lender who signed the consent and any successors or assigns.
3. Real property owned by the United States Department of Defense is not eligible for any qualified improvement project authorized pursuant to NRS 271.6301 to 271.6325, inclusive.
4. A district created pursuant to NRS 271.6312 may be created at any time as designated by a governing body.
5. As used in this section, "lender" means a mortgagee, the beneficiary of a deed of trust or other creditor who holds a mortgage, deed of trust or other recorded instrument that encumbers a tract as security for the repayment of a loan.
(Added to NRS by 2017, 1394; A 2021, 3248)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.63155 - Financing or refinancing: Assessment on real property; bonds.

1. Except as otherwise provided in this section, a qualified improvement project must be financed or refinanced only through an assessment on the real property that secures the direct financing or refinancing obtained from a capital provider pursuant to a financing agreement.
2. In addition to, but not in lieu of the direct financing or refinancing described in subsection 1, a qualified improvement project may be financed or refinanced through an assessment on the real property to secure bonds issued pursuant to NRS 271.475. Any bonds issued for a qualified improvement project:
(a) Shall not constitute the debt or indebtedness of the municipality within the meaning of any provision or limitation of the Constitution of the State of Nevada or statute;
(b) Shall not be secured by a pledge of the general credit or taxing power of the municipality or by the surplus and deficiency fund established pursuant to NRS 271.428; and
(c) Shall not be used in furtherance of or in support of direct financing or refinancing from a capital provider.
(Added to NRS by 2021, 3243)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.63165 - Notice of assessment and assessment lien; contents of notice; priority of assessment lien.

1. A municipality shall execute and record a notice of assessment and assessment lien on the real property on which an assessment is imposed pursuant to the provisions of NRS 271.6301 to 271.6325, inclusive. The municipality may delegate to the capital provider responsibility for recording the notice of assessment and assessment lien.
2. The notice of assessment and assessment lien must include, without limitation:
(a) The legal description of the real property;
(b) The name of each property owner;
(c) The date on which the lien was created, which is the date on which the notice of assessment is recorded;
(d) The principal amount of the assessment lien;
(e) The term of the assessment lien; and
(f) A copy of the voluntary assessment agreement entered into between the municipality and the property owner pursuant to NRS 271.6316.
3. Notwithstanding the provisions of any other statute to the contrary, an assessment and assessment lien:
(a) Run with the land and is not subject to acceleration or extinguishment by the sale of any property on account of the nonpayment of general taxes.
(b) Are prior and superior to all liens, claims, encumbrances and titles other than the liens of assessments and general taxes attached to the tract pursuant to the provisions of NRS 361.450.
(Added to NRS by 2021, 3245)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6317 - Conditions for lessee of real property to enter into financing agreement with capital provider.

A person that is leasing real property within a district created pursuant to NRS 271.6301 to 271.6325, inclusive, may enter into a financing agreement with a capital provider for a qualified improvement project if the owner of the real property enters into a voluntary written assessment agreement with the municipality pursuant to NRS 271.6316.
(Added to NRS by 2021, 3245)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.63175 - Municipality immune from liability; municipality prohibited from using or pledging public funds or money to secure obligations; imposition of fee on property owner to recover administrative costs.

1. A municipality, its governing body, its officers and its employees shall not be liable for actions taken pursuant to NRS 271.6301 to 271.6325, inclusive, except in cases of willful misconduct.
2. A municipality shall not use any public funds to pay an assessment imposed to repay bonds or direct financing or refinancing of a qualified improvement project nor pledge the full faith and credit of the municipality for such purposes.
3. The amount necessary to repay bonds or the direct financing or refinancing of a qualified improvement project is secured solely by the assessment and a municipality shall not use or pledge any money derived from any other source for such purposes.
4. A municipality is not liable for any amount due related to a qualified improvement project, including, without limitation, the costs for construction of the qualified improvement project.
5. A municipality that establishes a district pursuant to NRS 271.6301 to 271.6325, inclusive, may impose a fee on a property owner that enters into a voluntary assessment agreement pursuant to NRS 271.6316 to recover the reasonable costs of administration and the performance of its duties pursuant to NRS 271.6301 to 271.6325, inclusive.
(Added to NRS by 2021, 3245)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6321 - Requirements for construction; laws relating to public bidding, public works and public procurement not applicable.

Construction of a qualified improvement project within a district created pursuant to NRS 271.6312 must be completed through independent contracts with contractors licensed in Nevada. The municipality is not responsible for the construction, or any defects or delays thereof. The laws of this State relating to public bidding, public works or public procurement are not applicable to contracts for construction of a qualified improvement project.
(Added to NRS by 2017, 1396; A 2021, 3249)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.635 - Administration of certain improvement districts pursuant to economic development financing agreement approved by Office of Economic Development.

1. Notwithstanding any provision of this chapter to the contrary, if the governing body submits to the Office of Economic Development an economic development financing proposal described in NRS 360.989 and the Office approves the proposal and an economic development financing agreement pursuant to NRS 360.990, any improvement district which is or may be created for the purpose of carrying out the projects identified in the proposal must be administered as provided in the agreement.
2. The economic development financing agreement may provide, without limitation, that:
(a) The Office of Economic Development, the Executive Director of the Office or any designee of either is authorized or required to perform any function or duty that under the provisions of this chapter would otherwise be performed by the municipality, the governing body or any officer or employee of the municipality.
(b) Any assessments or other money collected pursuant to this chapter must be paid, collected, deposited, distributed or remitted as provided in the agreement, notwithstanding any provision of this chapter to the contrary.
(c) It may be modified at any time by the Executive Director of the Office of Economic Development, in the exercise of his or her discretion and upon approval of the Board of Economic Development.
3. Notwithstanding any other provision of law, if an improvement district is administered pursuant to an economic development financing agreement and any assessment, or installment thereof, required to be paid pursuant to this chapter is delinquent, any money collected to enforce the assessment, or installment thereof, including, without limitation, the proceeds of a sale of property to collect or enforce the assessment, or installment thereof, must, before being deposited, distributed or remitted for any other purpose, be used to repay any amounts paid pursuant to subsection 5 of NRS 360.893 from the trust fund established pursuant to subsection 4 of that section.
(Added to NRS by 2015, 29th Special Session, 36; A 2017, 3809)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6405 - Authorized modifications.

After the acquisition or improvement of a project ordered pursuant to NRS 271.325 has begun and any special assessment thereon has been levied and divided into installments, the governing body may modify the project subject to the provisions of NRS 271.640 to 271.646, inclusive, by:
1. Eliminating a portion of the project;
2. Making changes or additions to the project;
3. Modifying the assessments to reflect the changes or additions to the project;
4. Modifying the assessment installments and the due dates of the assessment installments; or
5. Any combination of subsections 1 to 4, inclusive.
(Added to NRS by 2011, 2907)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.641 - Engineer’s report: Preparation and filing; contents.

Whenever the governing body determines that a modification authorized pursuant to NRS 271.6405 is warranted, the engineer shall prepare and file with the clerk a report showing:
1. The proposed modification of the project;
2. If the modified portion of the project is, as modified, functionally equivalent to that portion of the project before modification, a statement to that effect;
3. The estimated cost of the project, as modified;
4. The amount of maximum special benefits estimated to be derived from the project, as modified, by each tract in the improvement district;
5. The modification, if any, of the assessment on each tract in the improvement district resulting from the modification of the project;
6. The modification, if any, of the assessment installments and the due dates of the assessment installments;
7. A revised map showing the location of the project, as modified;
8. If the assessments on each tract in the improvement district are proposed to be modified, an assessment plat with the modified assessments, apportioned based on the project, as modified; and
9. Whether, upon modification of the project the assessment on each tract in the improvement district will exceed the estimated maximum special benefits to be derived by each such tract from the project.
(Added to NRS by 2011, 2907)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6415 - Modification if protest hearing not required: Conditions; adoption of ordinance.

1. After receipt of the report required pursuant to NRS 271.641, the governing body may, by ordinance and without a protest hearing, modify the project, the assessments on each tract in the improvement project, the assessment installments and the due dates of the assessment installments as provided in the report pursuant to the provisions of this section if:
(a) The governing body determines that the public convenience and necessity require the modification;
(b) The report prepared and filed by the engineer pursuant to NRS 271.641 states that the modified portion of the project, as modified, is functionally equivalent to that portion of the project before modification;
(c) The estimated cost of the modified portion of the project, as modified, is not greater than the original cost of that portion of the project before modification;
(d) The owner of each tract in the improvement district which is proposed to have its assessment increased has filed written consent to the modification with the clerk;
(e) The aggregate amount of the assessments on the tracts in the improvement district remains the same; and
(f) The governing body determines that, upon modification of the project and, if applicable, the assessments, the amount assessed against each tract in the improvement district does not exceed the maximum special benefits to be derived by each such tract from the project.
2. A determination that is made pursuant to this section is conclusive in the absence of fraud or gross abuse of discretion.
3. An ordinance adopted pursuant to this section may be adopted as if an emergency existed.
(Added to NRS by 2011, 2907; A 2015, 157)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6425 - Modification if protest hearing required: Prohibited if certain owners of tracts in district object within time specified in notice.

A modification may not be made pursuant to the provisions of NRS 271.642 if, within the time specified in the notice pursuant to paragraph (d) of subsection 7 of NRS 271.642, the owners of tracts in the improvement district which:
1. Are proposed to have assessments modified or which derive benefits from the portion of the project proposed to be eliminated or changed or from the additions proposed to be made to the project; and
2. Upon the modification of the project and, if applicable, the assessments, will in the aggregate have assessments greater than 50 percent of the aggregate amount of the assessments on the tracts in the improvement district which are proposed to have assessments modified or which derive benefits from the portion of the project proposed to be eliminated or changed or from the additions proposed to be made to the project,
file a written objection to the modification with the clerk.
(Added to NRS by 2011, 2910)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.643 - Modification if protest hearing required: Conduct of hearing; consideration and waiver of complaints, protests and objections concerning modification; procedure for termination of proceedings.

1. On the date and at the place fixed for the hearing, any and all property owners and other interested persons may present their views to the governing body with respect to the proposed modification. The governing body may adjourn the hearing from time to time.
2. After the hearing has been concluded, all written complaints, protests and objections have been read and considered, and all persons desiring to be heard in person have been heard, the governing body shall consider the arguments, if any, and any other relevant material put forth, and shall by resolution or ordinance, as the governing body determines, pass upon the merits of each such complaint, protest or objection.
3. If the governing body determines that it is not in the public interest that the proposed modification of the project and, if applicable, the assessments, the assessment installments and the due dates of the assessment installments be made, the governing body shall make an order by resolution to that effect, and thereupon the proceedings for the modification of the project and, if applicable, the assessments, the assessment installments and the due dates of the assessment installments determined against by the order must stop and must not be begun again until the adoption of a new resolution.
4. Any complaint, protest or objection to:
(a) The modification of the project or, if applicable, the assessments, the assessment installments or the due dates of the assessment installments;
(b) The estimated cost of the project, as modified;
(c) The method used to estimate the special benefits to be derived from the project, as modified, generally or by any tract in the improvement district;
(d) The basis established for the apportionment of the assessments based on the project, as modified; or
(e) The regularity, validity and correctness of any other proceedings or instruments taken, adopted or made before the date of the hearing,
shall be deemed waived unless presented at the hearing described in this section or in writing at the time and in the manner provided by NRS 271.6425.
(Added to NRS by 2011, 2910)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6435 - Modification if protest hearing required: Appeal from adverse determination; scope of judicial review.

1. Any person filing a written complaint, protest or objection as provided in NRS 271.6425, within 30 days after the governing body has finally passed on the complaint, protest or objection by resolution or ordinance as provided in subsection 2 of NRS 271.643, may commence an action or suit in any court of competent jurisdiction to correct or set aside the determination, but thereafter all actions or suits attacking the validity of the proceedings and the amount of special benefits are perpetually barred.
2. Any person who brings an action pursuant to this section must plead with particularity and prove the facts upon which he or she relies to establish:
(a) That the estimate of the cost of the project, as modified, the special benefits to be derived from the project, as modified, or the method used to apportion the cost of the project, as modified, has a material adverse economic impact upon that person or is fraudulent, arbitrary or unsupported by substantial evidence; or
(b) That a provision of NRS 271.640 to 271.646, inclusive, has been violated.
3. Conclusory allegations of fact or law are insufficient to comply with the requirements of subsections 1 and 2.
4. In any action brought pursuant to this section, judicial review of the proceedings is confined to the record before the governing body. Evidence that has not been presented to the governing body must not be considered by the court.
(Added to NRS by 2011, 2911)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.644 - Modification if protest hearing required: Final determination of modification and assessments.

1. After the hearing and after the governing body has:
(a) Disposed of all verbal and written complaints, protests and objections;
(b) Determined that no assessment on a tract in the improvement district is increased as a result of the modification or, if any such assessment is increased, that the written consent described in paragraph (f) of subsection 7 of NRS 271.642 has been filed with the clerk;
(c) Determined that the written consent described in paragraph (g) of subsection 7 of NRS 271.642 has been filed with the clerk; and
(d) Determined that no written objections to the modification were filed pursuant to NRS 271.6425,
and if the governing body has jurisdiction to proceed, the governing body shall determine whether to proceed with the modification of the project and, if applicable, the assessments, the assessment installments and the due dates of the assessment installments.
2. Any determination made pursuant to this section is conclusive in the absence of fraud or gross abuse of discretion.
(Added to NRS by 2011, 2911)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6445 - Modification if protest hearing required: Adoption of ordinance modifying project and assessments.

1. If the governing body determines pursuant to NRS 271.644 to proceed with the modification of the project and, if applicable, the assessments, the assessment installments and the due dates of the assessment installments, the governing body may, by ordinance, modify the project and, if applicable, the assessments, the assessment installments and the due dates of the assessment installments as provided in the report of the engineer filed pursuant to NRS 271.641 if:
(a) The governing body determines that the public convenience and necessity require the modification; and
(b) The governing body finds and determines that, upon the modification, the amount assessed against each tract in the improvement district does not exceed the maximum special benefits to be derived by such tract from the project, as modified.
2. Any determination or finding made by the governing body pursuant to this section is conclusive in the absence of fraud or gross abuse of discretion.
3. An ordinance adopted pursuant to this section may be adopted as if an emergency existed.
(Added to NRS by 2011, 2912)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.645 - Recording of list of tracts, assessments and special benefits.

1. If assessments are modified pursuant to an ordinance adopted pursuant to NRS 271.6415 or 271.6445, upon adoption of the ordinance, the governing body shall cause to be recorded in the office of the county recorder a certified copy of a list of the tracts in the improvement district, the amount of the assessment on each such tract and the amount of maximum special benefits to be derived from the project, as modified, by each tract in the improvement district, as shown on the assessment plat provided by the engineer pursuant to NRS 271.641.
2. Neither the failure to record the list as provided in this section or any defect or omission in the list regarding any parcel or parcels within the district affects the validity of any assessment, the lien for the payment thereof or the priority of that lien.
(Added to NRS by 2011, 2912)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.6455 - Establishment of procedure for providing payment or credit for reduced assessments resulting from modification.

1. If assessments are reduced pursuant to an ordinance adopted pursuant to NRS 271.6415 or 271.6445, the governing body shall adopt an ordinance establishing a fair procedure for providing payment or credit to any person who has paid assessments that would have been reduced pursuant to the ordinance which reduces assessments.
2. A determination regarding the fairness of the procedure established by an ordinance adopted pursuant to this section is conclusive in the absence of fraud or gross abuse of discretion.
3. An ordinance adopted pursuant to this section may be adopted as if an emergency existed.
(Added to NRS by 2011, 2912)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.646 - Authority of governing body to require requester of modification to pay expenses incurred in relevant proceedings.

If a governing body begins proceedings to modify a project pursuant to the provisions of NRS 271.640 to 271.646, inclusive, at the request of a person, before beginning those proceedings, the governing body may require the person requesting the modification to pay any expenses incurred by the governing body in connection with the proceedings.
(Added to NRS by 2011, 2913)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.660 - Agreement with Department of Taxation regarding distribution of pledged amounts.

After the adoption of an assessment ordinance in accordance with NRS 271.650, the governing body of the municipality and the Department of Taxation shall enter into an agreement specifying the dates and procedure for distribution to the municipality of the amounts pledged pursuant to subsection 1 of NRS 271.650. The distributions must:
1. Be made not less frequently than once each calendar quarter; and
2. Cease on the date that all assessments imposed pursuant to the assessment ordinance have been paid in full, including any applicable payments of principal, interest and penalties.
(Added to NRS by 2003, 2934)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.680 - Limitations on issuance of bonds.

If the governing body of a municipality adopts an assessment ordinance in accordance with NRS 271.650:
1. None of the bonds, if any, issued for the improvement district may be secured by a pledge of the taxing power or general fund of the municipality; and
2. NRS 271.495 and 271.500 do not apply to any bonds issued for the improvement district.
(Added to NRS by 2003, 2935)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.720 - Requirements, conditions and effect of agreement with owners of all assessable property in district.

1. Any agreement made pursuant to NRS 271.710 must:
(a) Include a description of the property in the district;
(b) Be signed by the chair of the governing body and the owners of all assessable property within the district;
(c) Be accompanied by an acknowledgment of each signature; and
(d) Be recorded in the office of the county recorder.
2. Upon recording pursuant to paragraph (d) of subsection 1, the agreement:
(a) Is binding on all subsequent owners of assessable property in the district;
(b) Is not extinguished by the sale of any property on account of nonpayment of general taxes or any other sale of the property; and
(c) Is prior and superior to all liens, claims, encumbrances and titles other than the liens of assessment and general taxes.
3. As a condition to executing an agreement pursuant to NRS 271.710, the governing body may require that the owners of assessable property make a deposit of cash, a surety bond, a letter of credit or such other security as is deemed appropriate by the governing body, in such an amount as will reimburse the municipality for all its expenses in connection with the district including, without limitation, the cost of:
(a) Designing and preparing plans and specifications for the improvements;
(b) Inspecting any work performed and any improvements installed;
(c) Any engineering, legal, financial or other experts retained by the municipality to advise it with respect to the district;
(d) Any mailings or publications made in connection with the district; and
(e) Any administrative costs, including any carrying cost and an appropriate portion of the salary of any municipal employee or employees who perform services in connection with the district,
and any other costs the municipality may incur in connection with the district.
4. The deposit required pursuant to subsection 3 must be applied to the expenses listed in subsection 3 if bonds are not issued or if the proceeds of the bonds are not sufficient to pay those expenses.
(Added to NRS by 1989, 254; A 1995, 1966)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.730 - Fixing of rates of interest regarding property sold after date of agreement with owners of all property in district.

1. If the rate of interest on bonds issued and assessments levied for a district created pursuant to NRS 271.710 is determined from time to time as provided in NRS 271.487, the rate of interest on assessments must be fixed for the remaining term of the installments for any assessment on a parcel of property which is sold after the date of the original agreement entered into pursuant to NRS 271.710 to a person who intends to occupy a dwelling unit on the parcel as his or her residence, within 18 months after the date on which the governing body is notified in writing of the sale of the parcel to such a person.
2. The rate of interest on a portion of the bonds equal to the amount of the unpaid assessment installments whose rate of interest is fixed must also be fixed for the remaining term of those bonds. This section does not prohibit fixing the rate of interest on all or any portion of the other assessments in the district if the rate of interest on an equal amount of bonds is also fixed.
3. Whenever the rate of interest on assessments is fixed pursuant to this section, it must be fixed at a rate which does not exceed by more than 1 percent the highest rate or rates of interest on the corresponding portion of bonds whose rate of interest is then being fixed, plus an amount sufficient to reimburse the municipality for any fees paid to fix the rate of interest on the bonds and remarket the bonds at a fixed rate, and for any fees or reimbursements of advances paid to a third party who has provided an assurance of payment of the principal of, the interest on, and premiums, if any, due in connection with the bonds.
(Added to NRS by 1989, 254)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.850 - Requirements for placement of service facilities underground; calculation of costs for conversion.

1. The service facilities within the boundaries of each lot within a district to finance an underground conversion project established pursuant to NRS 271.800 must be placed underground at the same time as or after the underground system in private easements and public places is placed underground. The service provider involved, directly or through a contractor, shall, in accordance with the rules and regulations of the service provider, but subject to the regulations of the Public Utilities Commission of Nevada and any other applicable laws, ordinances, rules or regulations of the municipality or any other public agency under the police power, convert to underground its facilities on any such lot:
(a) For service facilities that provide electric service, up to the service entrance.
(b) For service facilities that provide communication service or service from a video service network, as that term is defined in NRS 711.145, up to the connection point within the house or structure.
2. All costs or expenses of conversion must be included in the cost on which the cost of the underground conversion for that property is calculated.
3. As used in this section, "lot" includes any portion, piece or parcel of land.
(Added to NRS by 1997, 2494; A 2007, 1379)
2023 Nevada Revised Statutes › Chapter 271A - Tourism Improvements › NRS 271A.020 - Definitions.

As used in this chapter, except as otherwise provided in NRS 271A.030 to 271A.060, inclusive, and unless the context otherwise requires, the words and terms defined in NRS 271.035 to 271.253, inclusive, and 271A.030 to 271A.060, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2005, 2362; A 2015, 159; 2017, 2207)
2023 Nevada Revised Statutes › Chapter 271A - Tourism Improvements › NRS 271A.050 - "Project" defined.

"Project" means:
1. With respect to a county whose population is 700,000 or more:
(a) An art project, as defined in NRS 271.037;
(b) A tourism and entertainment project, as defined in NRS 271.234; or
(c) A sports stadium which can be used for the home games of a Major League Baseball or National Football League team and for other purposes, including structures, buildings and other improvements and equipment therefor, parking facilities, and all other appurtenances necessary, useful or desirable for a Major League Baseball or National Football League stadium, including, without limitation, all types of property therefor and immediately adjacent facilities for retail sales, dining and entertainment.
2. With respect to a city in a county whose population is 700,000 or more:
(a) A project described in paragraph (a), (b) or (c) of subsection 1; or
(b) A recreational project, as defined in NRS 268.710.
3. With respect to a municipality other than a municipality described in subsection 1 or 2, any project that the municipality is authorized to acquire, improve, equip, operate and maintain pursuant to subsections 1, 2, 3 and 5 to 10, inclusive, of NRS 244A.057 or NRS 268.730 or 271.265, as applicable.
4. Any real or personal property suitable for retail, tourism or entertainment purposes.
5. Any real or personal property necessary, useful or desirable in connection with any of the projects set forth in this section.
6. Any combination of the projects set forth in this section.
(Added to NRS by 2005, 2362; A 2009, 2741; 2011, 1171)
2023 Nevada Revised Statutes › Chapter 271A - Tourism Improvements › NRS 271A.100 - Agreement with Department of Taxation regarding distribution of pledged amounts; frequency and duration of distributions.

After the adoption of an ordinance creating a district in accordance with this chapter, the governing body of the municipality and the Department of Taxation shall enter into an agreement specifying the dates and procedure for distribution to the municipality of any money pledged pursuant to NRS 271A.070. The distributions must:
1. Be made not less frequently than once each calendar quarter; and
2. Except as otherwise provided in this subsection, cease at the end of the fiscal year in which the 20th anniversary of the adoption of the ordinance creating the district occurs. If the district is a district in which, during the first 5 full fiscal years after the creation of the district, the amount of the money pledged pursuant to NRS 271A.070 and received by the municipality with respect to the district is equal to zero, the distributions must cease at the end of the fiscal year in which the 25th anniversary of the adoption of the ordinance creating the district occurs.
(Added to NRS by 2005, 2366; A 2015, 1188)
2023 Nevada Revised Statutes › Chapter 271A - Tourism Improvements › NRS 271A.105 - Annual report to Legislature by municipality; semiannual report to Legislature by Department of Taxation; exception.

1. On or before September 1 of each year, the governing body of a municipality that creates a district before, on or after July 1, 2011, shall prepare and submit to the Director of the Legislative Counsel Bureau for submission to the Legislature, or to the Legislative Commission when the Legislature is not in regular session, an annual report containing:
(a) A statement of the status of each project located or expected to be located in the district, and of any changes in that status since the last annual report.
(b) An assessment of the financial impact of the district on the provision of local governmental services, including, without limitation, services for police protection and fire protection.
2. If the governing body of a municipality creates a district before, on or after July 1, 2011, the Department of Taxation shall:
(a) On or before April 1 and October 1 of each year, except as otherwise provided in subsection 3, prepare and submit to the Director of the Legislative Counsel Bureau for submission to the Legislature, or to the Legislative Commission when the Legislature is not in regular session, and to the governing body of the municipality a semiannual report which states:
(1) The amount of revenue from the taxable sales made each month by the businesses within the district;
(2) To the extent that the pertinent information is available, the portion of that revenue which is attributable to persons who are not residents of this State;
(3) The amount of the wages paid each month by the businesses within the district; and
(4) The number of full-time and part-time employees employed each month by the businesses within the district.
The report must provide the information separately for each district in the municipality unless reporting the information separately would disclose or result in the disclosure of information about an individual business, in which case the report must provide the information in the aggregate.
(b) Require each business within the district to report to the Department of Taxation, at such times as the Department may specify on a form provided by the Department, such information as the Department determines to be necessary to carry out the provisions of paragraph (a).
3. The Department of Taxation is not required to prepare and submit a report pursuant to paragraph (a) of subsection 2 if the report cannot be prepared in a manner which would not disclose or result in the disclosure of information about an individual business.
4. As used in this section, "taxable sales" means any sales that are taxable pursuant to chapter 372 of NRS.
(Added to NRS by 2011, 3333; A 2013, 2785)
2023 Nevada Revised Statutes › Chapter 271A - Tourism Improvements › NRS 271A.110 - Agreement with owner of property interest within district to defray cost of local governmental services during term of pledge: Contents; finding by governing body of municipality.

1. The governing body of a municipality may, except as otherwise provided in subsection 2, enter into an agreement with one or more of the owners of any interest in property within a district, pursuant to which that owner would agree to make payments to the municipality or to another local government that provides services in the district, or to both, to defray, in whole or in part, the cost of local governmental services during the term of the use of any money pledged pursuant to NRS 271A.070. Such an agreement must specify the amount to be paid by the owner of the property interest, which may be stated as a specified amount per year or as an amount based upon any formula upon which the municipality and owner agree.
2. The governing body of a municipality shall not enter into an agreement pursuant to subsection 1 unless the governing body has made a written finding pursuant to subsection 3 of NRS 271A.080 that the project and the use of any money pledged pursuant to NRS 271A.070 will not have a positive fiscal effect on the provision of local governmental services.
(Added to NRS by 2005, 2366; A 2013, 2786)
2023 Nevada Revised Statutes › Chapter 271A - Tourism Improvements › NRS 271A.140 - Subcontracts: Duties of contractor or developer and municipality.

1. Except as otherwise provided in subsection 4, a contractor or developer who enters into a contract to which the provisions of subsection 3 or 5 of NRS 271A.130 apply shall:
(a) Advertise for at least 7 calendar days for bids on each subcontract for the performance of any portion of the contract;
(b) At least 2 business days before the first day of that advertisement, provide notice of that advertisement to the governing body of the municipality;
(c) Make available to all prospective bidders on the subcontract a written set of plans and specifications for the pertinent work;
(d) Provide public notice of the name and address of each person who submits a bid on the subcontract; and
(e) Except as otherwise provided in subsection 2, after closing the period for the solicitation of bids and receiving at least three timely and responsive bids, select any subcontractor from those timely and responsive bids that the contractor or developer, in his or her sole discretion, determines to be appropriate.
2. If the contractor or developer does not receive at least three timely and responsive bids during the period for the solicitation of bids, the contractor or developer shall repeat the process set forth in paragraphs (a) to (d), inclusive, of subsection 1. After closing the second period for the solicitation of bids prescribed by this subsection, the contractor or developer shall select any subcontractor from the timely and responsive bids received pursuant to this subsection or subsection 1 that the contractor or developer, in his or her sole discretion, determines to be appropriate, regardless of whether the contractor or developer received at least three timely and responsive bids.
3. The contractor or developer shall ensure that each subcontractor who will perform any portion of the contract is appropriately licensed pursuant to chapter 624 of NRS.
4. The provisions of subsections 1, 2 and 3 do not apply to:
(a) Any contract which is awarded by a municipality; or
(b) Any project which is constructed or maintained by a governmental entity on any property while the governmental entity owns that property.
5. A governing body of a municipality that receives a notice of an advertisement for bids pursuant to paragraph (b) of subsection 1 or subsection 2:
(a) Shall, upon such receipt, post notice of the advertisement on an Internet website maintained by the municipality; and
(b) May otherwise provide notice of the advertisement to local trade organizations and the general public.
(Added to NRS by 2011, 3333; A 2013, 2790)