2023 Nevada Revised Statutes › Chapter 318 - General Improvement Districts › NRS 318.202 - Procedure for collection of charges for connecting to water, drainage or sewerage facilities on tax roll or by special assessments.

1. Subject to NRS 318.199, the board may by resolution:
(a) Fix fees or charges for the privilege of connecting to its water, drainage or sewerage facilities;
(b) Fix the time or times at which such fees or charges shall become due;
(c) Provide for the payment of such fees or charges prior to connection or in installments over a period of not to exceed 15 years; and
(d) Provide the rate of interest, not to exceed 6 percent per annum, to be charged on the unpaid balance of such fees or charges.
2. The amount of such fees or charges and the interest thereon constitute a lien against the respective lots or parcels of land to which the facilities are connected if the board complies with subsection 9 and gives notice to the owners of the lots or parcels of land affected.
3. The notice shall set forth:
(a) The schedule of fees or charges to be imposed.
(b) A description of the property subject to such fees or charges, which description may be as provided in subsection 3 of NRS 318.201.
(c) The time or times at which such fees or charges shall become due.
(d) The number of installments in which such fees or charges shall be payable.
(e) The rate of interest, not to exceed 6 percent per annum, to be charged on the unpaid balance of such fees or charges.
(f) That it is proposed that the fees or charges and interest thereon shall constitute a lien against the lots or parcels of land to which the facilities are furnished.
(g) The time and place at which the board will hold a hearing at which persons may appear and present any and all objections they may have to the imposition of the fees or charges as a lien against the land.
4. The notice shall be published once a week for 2 weeks prior to the date set for hearing. At least 10 days prior to the date of hearing, written notice shall be mailed to all persons owning land subject to such fees or charges, whose names and addresses appear on the last equalized assessment roll.
5. At the time stated in the notice the board shall hear and consider all objections or protests, if any, to the imposition of the fees or charges as set forth in the notice and may continue the hearing from time to time.
6. Upon the conclusion of the hearing, the board may adopt, revise, change, reduce or modify the fees or charges or may overrule any or all objections and make its determination, which determination is final.
7. Prior to the time the county treasurer posts taxes to the county tax roll following such final determination, the board shall certify to the county auditor a list of the lots or parcels of land, as they appear on the current assessment roll, subject to such fees or charges and the amounts of the installments of such fees or charges and interest to be entered against such lots or parcels on the assessment roll. If a lot or parcel connected to the facilities is subsequently divided into two or more lots or parcels as shown on the current assessment roll, the board shall designate the lot or parcel that remains connected to the facilities and against which the installments of the fees or charges and interest are to be entered.
8. The county treasurer shall annually collect the charges or the respective installments thereof as provided in subsections 10 to 13, inclusive, of NRS 318.201.
9. A lien against the respective lots or parcels of land to which the facilities are connected is not effective until a notice of the lien, separately prepared for each lot or parcel, is:
(a) Delivered by the board to the office of the county recorder of the county within which the property subject to such lien is located;
(b) Recorded by the county recorder in a book kept by the county recorder for the purpose of recording instruments encumbering land; and
(c) Indexed in the real estate index as deeds and other conveyances are required by law to be indexed.
(Added to NRS by 1963, 628; A 1967, 1703; 1977, 544)