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2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.4325 - Lien of pledge of revenues.

1. Revenues pledged for the payment of any assessments, as received by or otherwise credited to the municipality, are subject to the lien of each pledge without any physical delivery, filing or further act.
2. The lien of each pledge and the obligation to perform the contractual provisions made in the assessment ordinance has priority over all other obligations and liabilities of the municipality, except as may be otherwise provided in this section or in the ordinance, and subject to any prior pledges and liens. The existence of any prior pledges or liens shall be set forth in the assessment ordinance.
3. The lien of each pledge is valid and binding as against all persons having claims of any kind in tort, contract or otherwise against the municipality irrespective of whether such persons have notice.
(Added to NRS by 1975, 456)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.433 - Rights and remedies of owners of property assessed.

Subject to any contractual limitations binding upon the owners of any property assessed, including but not limited to the restriction of the exercise of any remedy to a specified proportion, percentage or number of such owners, and subject to any prior or superior rights of others, any owner may, for the equal benefit and protection of all owners similarly situated:
1. By mandamus or other civil action or proceeding enforce the owner’s rights against the municipality, the governing body and any other of the officers, agents and employees of the municipality, require the municipality, the governing body or any of such officers, agents or employees to perform and carry out their respective duties, obligations, other commitments under NRS 271.431 to 271.4325, inclusive, and their respective covenants and agreements with any such owner;
2. By a civil action require the municipality to account for revenues as if it is the trustee of an express trust;
3. By a civil action obtain the appointment of a receiver, who may enter and take possession of any facilities and any pledged revenues for the payment of assessments, prescribe sufficient fees derived from the facilities, and collect, receive and apply all pledged revenues or other moneys pledged for the payment of the assessments in the same manner as the municipality might do in accordance with the obligations of the municipality; and
4. By a civil action enjoin any acts or things which may be unlawful or in violation of the rights of the owner of any property.
(Added to NRS by 1975, 456)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.4335 - Rights and remedies cumulative.

No right or remedy conferred upon any owner of property assessed is exclusive of any other right or remedy, but each such 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 by NRS 271.433 and 271.434, or by any other law.
(Added to NRS by 1975, 457)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.434 - Inaction of owner does not relieve municipal officers and agents of liability for nonperformance.

The failure of any owner of property assessed to proceed as provided in NRS 271.433 or any defect in such proceedings does not relieve the municipality, the governing body or any of the officers, agents and employees of the municipality of any liability for failure to perform or carry out any duty, obligation or other commitment.
(Added to NRS by 1975, 457)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.435 - Reassessments.

1. Whenever any assessment is, in the opinion of the governing body, invalid by reason of any irregularity or informality in the proceedings, or if any court of competent jurisdiction adjudges such assessments to be illegal, the governing body shall, whether the improvement has been made or not, or whether any parts of the assessments have been paid or not, have power to cause a new assessment to be made for the same purpose for which the former assessment was made.
2. All the proceedings for such reassessment and for the collecting thereof shall be conducted in the same manner as provided for the special assessment herein.
(Added to NRS by 1965, 1371)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.445 - Collection of assessments; assessment roll and ordinance levying assessment prima facie evidence of right to recover; reduction or waiver of certain penalties and interest.

1. When any assessment is so levied by ordinance against property, including, without limitation, property owned by a person or property owned by this State or any political subdivision of this State, and is payable, the governing body shall direct:
(a) The clerk to report to the county assessor a description of such tracts as are contained in the roll, with the amount of the assessment levied upon each and the name of the owner or occupant against whom the assessment was made.
(b) The municipal treasurer or the county treasurer to collect the several sums so assessed.
2. If the municipal treasurer has been directed to collect unpaid assessments, the amount so levied in the assessment roll against property, including, without limitation, property owned by a person or property owned by this State or any political subdivision of this State, shall be collected and enforced, both before and after delinquency, in the manner provided in NRS 271.540 to 271.625, inclusive, except as otherwise provided in the ordinance levying the assessments.
3. If the county treasurer has been directed to collect unpaid assessments, the amount so levied in the assessment roll against property, including, without limitation, property owned by a person or property owned by this State or any political subdivision of this State, shall be collected and enforced, both before and after delinquency, by the county treasurer and other county officers with the other taxes in the general assessment roll of the county, as provided by law and in the same manner, except as otherwise provided in the ordinance levying the assessments.
4. Such amounts shall continue to be a lien upon the tracts assessed until paid, as provided in NRS 271.420.
5. When such amount is collected, it shall be credited to the proper funds.
6. The assessment roll and the certified ordinance levying the assessment shall be prima facie evidence of the regularity of the proceedings in making the assessment and of the right to recover judgment therefor.
7. The ordinance authorizing the levy of assessments must allow the governing body to authorize the treasurer to reduce or waive for good cause the collection of any penalties assessed pursuant to subsection 4 of NRS 271.415 and any interest incurred pursuant to NRS 271.585. If the ordinance does not authorize such a reduction or waiver, the governing body may, by resolution, grant authority to the treasurer to reduce or waive the collection of any interest incurred pursuant to NRS 271.585 relating to property for which the municipal clerk is the custodian of the certificate for the property pursuant to NRS 271.575 if the governing body makes a finding that the reduction or waiver will not cause the improvement district to have insufficient money to pay any principal and interest for the improvement district that are payable from the assessments.
(Added to NRS by 1965, 1371; A 1969, 954; 2005, 1831; 2015, 156)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.450 - Procedure to place previously omitted property upon assessment roll.

1. Whenever by mistake, inadvertence or for any cause any tract otherwise subject to assessment, within any improvement district, shall have been omitted from the assessment roll for such project, the governing body of the municipality may, upon its own motion or upon the application of the owner of any tract within such improvement district charged with the lien of an assessment for any project, assess the same in accordance with the special benefits accruing to such omitted property by reason of such project, and in proportion to the assessments levied upon other tracts in such improvement district.
2. In any such case, the governing body shall first pass a resolution setting forth that certain tract therein described was omitted from such assessment, and notifying all persons who may desire to object thereto to appear at a meeting of the governing body at a time specified in such resolution and present their objection thereto, and directing the engineer to report to the governing body at or prior to the date fixed for such hearing the amount which should be borne by each such tract so omitted, which notice resolution shall be published and given by mail to the last known owner or owners of each such tract.
3. At the conclusion of such hearing or any adjournment thereof, the governing body shall consider the matter as though the tract had been included upon the original roll, and may confirm the same or any portion thereof by ordinance.
4. Thereupon, the assessment or assessments on such roll of each omitted tract shall be collected, the payment of which shall be secured by an assessment lien, as other assessments.
(Added to NRS by 1965, 1371)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.455 - Validity of assessment for local improvement.

1. Whenever the governing body of any municipality within this state has made any contract for any project provided herein or shall hereafter make any assessment against any tract within any improvement district for any purpose authorized herein, and has in making such contract or assessment acted in good faith and without fraud, or shall hereafter act in good faith and without fraud, the contract and assessment shall be valid and enforceable as such, and the assessment shall be a lien upon the tract upon which the same purports to be a lien.
2. It shall be no objection to the validity of such contract, assessment or lien that:
(a) The contract for such project was not awarded in the manner or at the time required hereby, or otherwise.
(b) The assessment was made by an unauthorized officer or person, if the same shall have been confirmed by the authorities of the municipality.
(c) The assessment is based upon an improper basis of benefits to the tract within such improvement district, unless it shall be made to appear that the municipal authorities acted fraudulently or oppressively in making such assessment.
(Added to NRS by 1965, 1372)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.460 - Payment of assessments by joint owner: Recovery from co-owners; lien.

Whenever any assessment, or installment thereof, shall be paid, or any delinquency therefor be redeemed, or any judgment therefor be paid by any joint owner of any property assessed for any improvement, such joint owner may, after demand and refusal, by an action brought in the district court, recover from each of the other co-owners the respective amounts of such payment which each such co-owner should bear, with interest thereon at 10 percent per annum from the date of such payments, and costs of the action, and the joint owner making such payments shall have a lien upon the undivided interest of the other co-owners in and to such property from date of such payment.
(Added to NRS by 1965, 1372)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.465 - Assessment paid in error: Recovery.

Whenever, through error or inadvertence, any person shall pay any assessment, or installment thereof, upon the lands of another, such payer may, after demand and refusal, by an action in the district court, recover from the owner of such lands the amount so paid and costs of the action.
(Added to NRS by 1965, 1372)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.470 - Error in assessment: Judgment for expenses of municipality properly chargeable against owner or tract.

If in any action it appears that the assessment has not been properly made against the defendant, or the tract sought to be charged, the court may, nevertheless, on satisfactory proof that the expense has been incurred by the municipality which is a proper charge against the defendant, or the tract in question, render judgment for the amount properly chargeable against such defendant or upon such tract.
(Added to NRS by 1965, 1373)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.472 - Financial report required of association providing improvements for neighborhood improvement projects.

1. The association with which a governing body contracts pursuant to NRS 271.332 shall cause to be prepared a report for each fiscal year in which assessments are to be levied and collected.
2. The report prepared pursuant to subsection 1 must be filed with the city clerk on or before February 1 of the fiscal year immediately preceding the fiscal year to which the report applies and must include:
(a) The name of the improvement district;
(b) The fiscal year to which the report applies;
(c) Any proposed changes to the boundaries of the improvement district for that fiscal year;
(d) The improvements to be provided for that fiscal year;
(e) An estimate of the cost of providing the improvements set forth pursuant to paragraph (d);
(f) The method and basis of levying each assessment to be levied for that fiscal year in sufficient detail to allow each property owner to calculate the amount of the assessment to be levied against his or her property for that fiscal year;
(g) The amount of any surplus or deficit revenues to be carried over from a preceding fiscal year; and
(h) The amount of any money received by the district from sources other than assessments levied pursuant to this chapter.
(Added to NRS by 1999, 2863)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.475 - Bonds: Power to issue; adoption and effective date of ordinance; payment of proceeds used to pay costs of energy efficiency improvement project or renewable energy project.

1. The governing body shall likewise have power to issue negotiable bonds in an amount not exceeding the total unpaid assessments levied to pay the cost of any project, howsoever acquired, as hereinafter provided.
2. Any ordinance pertaining to the sale, issuance or payment of bonds or other securities of the municipality, or any combination thereof, may:
(a) Be adopted as if an emergency existed. The declaration of the governing body, if any, is conclusive in the absence of fraud or gross abuse of discretion.
(b) Become effective at any time when an emergency ordinance of the municipality may go into effect.
(c) Be adopted by not less than two-thirds of all of the voting members of the governing body, excluding from any such computation any vacancy on the governing body and any member thereon who may vote only to break a tie vote.
3. The proceeds of bonds which are to be used to pay the costs of construction, acquisition or installation of an energy efficiency improvement project or renewable energy project within a district created pursuant to subsection 1 of NRS 271.6312 must be paid to the contractor as directed in writing by the owner of the tract on which the project is located or, if the owner has paid the contractor, must be paid to reimburse the owner, but in either case, only upon receipt of:
(a) Written evidence that the installation or improvement is complete, or verification through an inspection if so authorized in the resolution adopted pursuant to NRS 271.6325 or if the municipality otherwise determines to make an inspection;
(b) A waiver of any mechanic’s or materialman’s lien if so authorized in the resolution adopted pursuant to NRS 271.6325; and
(c) Written evidence that the total contract price has been paid, unless the price is to be paid by the municipality to or at the direction of the contractor.
No such inspection or review or receipt of a waiver imposes any liability on the municipality for any constructed, acquired or installed energy efficiency improvement project or renewable energy project or any unconstructed, unacquired or uninstalled item, any defect in any such item, any failure of any party to pay for any item, or any lien, including, without limitation, any mechanic’s or materialman’s lien.
(Added to NRS by 1965, 1373; A 1975, 848; 2001, 444; 2017, 1398)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.477 - Issuance of bonds payable solely from proceeds of assessments.

A governing body may issue bonds to defray the costs of a project which are payable solely from the proceeds of an assessment made hereunder. The provisions of NRS 271.495 and 271.500 do not apply to bonds issued pursuant to this section.
(Added to NRS by 1985, 1484)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.480 - Recital of compliance in bonds or deed conclusive evidence of facts recited.

If any improvement district bonds, or any deed made pursuant to a foreclosure sale shall recite that the proceedings with reference to making any project have been regularly had in compliance with law, and that all prerequisites to the fixing of the assessment lien against the tract described therein have been performed, such recitals shall be conclusive evidence of the facts so recited.
(Added to NRS by 1965, 1373)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.487 - Determination by designated agent of rates of interest on bonds and unpaid installments of assessments.

1. The ordinance authorizing the issuance of bonds or any other instrument relating thereto may fix the rate or rates of interest on the bonds or provide for the determination of the rate or rates of interest on the bonds from time to time by a designated agent according to the procedure specified in that ordinance or other instrument. The rate so determined must approximate the rates then being paid for other securities which contain similar provisions and have an equivalent rating. The governing body may contract with or select any person to make that determination.
2. The ordinance or other instrument providing for the determination of the rate or rates of interest must contain findings of the governing body that the procedure specified for determining that rate or rates is reasonable under existing or anticipated conditions in the market and is necessary and advisable for marketing the securities. These findings are conclusive. This section does not prohibit the governing body from fixing a maximum rate of interest.
3. If the ordinance authorizing the issuance of bonds or other instrument relating thereto provides for the determination of the rate or rates of interest on the bonds from time to time as provided in subsection 1, the rate of interest on the bonds, the rate of interest on unpaid installments of assessments and the rate or rates of interest imposed for reimbursement of any advances made under an agreement pursuant to NRS 271.489 are not subject to any limitation on rates of interest provided by statute.
4. If the rate of interest on the bonds is determined from time to time as provided in this section, the resolution or ordinance fixing the rate of interest on the unpaid installments of assessments required by NRS 271.415 may provide that the rate of interest on the assessments will also be determined from time to time by a designated agent according to the procedure specified in that resolution or ordinance. The rate or rates of interest on the installments of the assessments as so determined must not exceed the rate or rates of interest on the bonds by more than the sum of 1 percent per annum plus an amount sufficient to reimburse the municipality for any fees paid to an agent for redetermining the rate of interest on the bonds and for remarketing the bonds and for any fees or reimbursements of advances paid to a third party who has provided an assurance of payment of the principal and interest on, and the premiums, if any, due in connection with the bonds.
(Added to NRS by 1989, 251)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.489 - Agreements for assurance of payments on bonds.

The governing body may enter into an agreement with a third party for an assurance of payments of the principal and interest on, and the premiums, if any, due in connection with any bonds issued pursuant to this chapter. The obligations of the municipality to reimburse that third party for any advances made pursuant to that agreement may be provided in that agreement, recited in the bonds or evidenced by another instrument as designated in the ordinance authorizing the issuance of those securities or any other instrument relating thereto. The governing body may assign its rights under that agreement.
(Added to NRS by 1989, 252)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.4895 - Submission of annual financial information to Director of Legislative Counsel Bureau.

1. Except as otherwise provided in subsection 2, the municipality shall submit to the Director of the Legislative Counsel Bureau a copy of the annual financial information that is submitted to the Municipal Securities Rulemaking Board pursuant to 17 C.F.R. 240.15c2-12(b)(5)(i)(A) in connection with the issuance of bonds for each improvement district. Such information must be submitted to the Director on or before the deadline for submission of the information to the Municipal Securities Rulemaking Board.
2. A municipality is not required to submit to the Director any audited financial statements of the municipality pursuant to this section.
(Added to NRS by 2019, 1298)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.495 - Deficiency in bond fund or surplus and deficiency fund: Payment from general fund; levy of tax.

1. If the special fund created by the proceeds of the assessments is insufficient to pay such bonds and interest thereon as they become due and the amounts in the surplus and deficiency fund are not sufficient for that purpose, the deficiency must be paid out of any assets in the general fund of the municipality, regardless of source, which are otherwise legally available therefor.
2. If the general fund is insufficient to pay any such deficiency promptly, the governing body shall levy general (ad valorem) taxes upon all property in the municipality which is by law taxable for state, county and municipal purposes, without regard to any statutory or charter tax limitation existing on or after May 14, 1965, 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 limitations set forth in NRS 361.453 and Section 2 of Article 10 of the Nevada Constitution.
(Added to NRS by 1965, 1374; A 1969, 1613; 1979, 1237; 1981, 959; 1993, 2660)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.497 - Municipality to prepare final accounting of bond fund; requirements for final accounting; time for completing.

1. The municipality shall prepare a final accounting for each special fund created for an improvement district pursuant to NRS 271.490 upon a determination by the treasurer that all of the following have occurred:
(a) All outstanding bonds, including, without limitation, principal, interest and prior redemption premiums, if any, of the district have been paid;
(b) All installments of assessments and interest thereon have been paid;
(c) There are no remaining liens on tracts in the district for unpaid installments of assessments, including, without limitation, liens for penalties and interest;
(d) The project has been completed; and
(e) All costs of the project have been paid, as determined by the chief financial officer of the municipality.
2. Each final accounting prepared pursuant to subsection 1 must:
(a) Be prepared in such detail as the chief financial officer of the municipality may require;
(b) Indicate the amount of surplus, if any, remaining in the special fund for the improvement district created pursuant to NRS 271.490; and
(c) Except as otherwise provided in subsection 3, be completed not more than 18 months after the date the treasurer makes his or her determination that all of the events set forth in paragraphs (a) to (e), inclusive, of subsection 1 have occurred.
3. If initiation of the improvement district was by a provisional order as described in NRS 271.280 and the alternative procedure set forth in NRS 271.700 to 271.730, inclusive, does not apply to the district, the final accounting for a project must be completed:
(a) If the improvement district is comprised of 50 tracts or less, not later than 6 months after the date the treasurer makes a determination that the events described in paragraphs (a) to (e), inclusive, of subsection 1 have occurred.
(b) If the improvement district is comprised of more than 50 tracts but less than 250 tracts, not later than 12 months after the date the treasurer makes a determination that the events described in paragraphs (a) to (e), inclusive, of subsection 1 have occurred.
(Added to NRS by 2019, 1298)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.500 - Municipality’s liability on bonds.

1. Bonds issued pursuant hereto shall not be a debt of the municipality, and the municipality shall not be liable thereon, nor shall it thereby pledge its full faith and credit for their payment. Assessment bonds shall not be payable out of any funds other than assessments, the general fund and general tax proceeds, as heretofore provided.
2. Each such bond issued hereunder shall recite in substance that such bonds and the interest thereon are payable solely from the assessments, the general fund and general tax proceeds pledged to the payment thereof.
3. The payment of bonds shall not be secured by an encumbrance, mortgage or other pledge of property of the municipality, except for the assessments, the general fund and general tax proceeds pledged for the payment of bonds. No property of the municipality, subject to such exceptions, shall be liable to be forfeited or taken in payment of the bonds.
(Added to NRS by 1965, 1374; A 1969, 1614)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.502 - Assessments and other revenues pledged for payment of securities: Lien of pledge; priority; validity against third persons.

1. The special assessments and any other revenues pledged for the payment of any securities, as received by or otherwise credited to the municipality, shall immediately be subject to the lien of each such 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 ordinance, resolution or other instrument appertaining thereto shall have priority over any or all other obligations and liabilities of the municipality, except as may be otherwise provided herein or in the ordinance, resolution or other instrument, and subject to the provisions of NRS 271.420.
3. The lien of each such pledge shall be valid and binding, as against all persons having claims of any kind in tort, contract or otherwise against the municipality irrespective of whether such persons have notice thereof.
(Added to NRS by 1971, 2105)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.505 - Incontestable recital in bonds.

1. Any ordinance authorizing any bonds hereunder may provide that each bond therein authorized shall recite that it is issued under authority hereof.
2. Such recital shall conclusively impart full compliance with all of the provisions hereof, and all bonds issued containing such recital shall be incontestable for any cause whatsoever after their delivery for value.
(Added to NRS by 1965, 1375)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.520 - Bonds: Exemption from taxation; exceptions.

1. Except as otherwise provided in subsection 2, bonds and interim warrants issued hereunder, their transfer, and the income therefrom, must forever be and remain free and exempt from taxation by the State and any subdivision thereof.
2. The provisions of subsection 1 do not apply to the tax on estates imposed pursuant to the provisions of chapter 375A of NRS or the tax on generation-skipping transfers imposed pursuant to the provisions of chapter 375B of NRS.
(Added to NRS by 1965, 1377; A 1969, 1614; 1989, 2107; 1991, 1711)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.525 - Early hearings.

1. All cases in which there may arise a question of validity of any power herein granted or of any other provision hereof shall be advanced as a matter of immediate public interest and concern, and heard at the earliest practicable moment.
2. The courts shall be open at all times for the purposes hereof.
(Added to NRS by 1965, 1377)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.530 - Effect of faulty notice of hearing; proper notice; continuance.

In any case where a notice is provided for herein, if the governing body or court finds for any reason that due notice was not given, the governing body or court shall not thereby lose jurisdiction, and the proceeding in question shall not thereby be void or abated, but the governing body or court shall order due notice to be given and shall continue the hearing until such time as notice shall be properly given, and thereupon shall proceed as though notice has been properly given in the first instance.
(Added to NRS by 1965, 1377)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.536 - Advances of money for certain improvements in lieu of issuance of bonds or interim securities.

In lieu of issuing bonds or interim securities to defray the cost of an improvement to be constructed by way of a special improvement district, the governing body may advance money to cover that cost from:
1. The general fund of the municipality, if the cost of the improvement does not exceed $300,000; or
2. A proprietary fund, if the municipality has established a proprietary fund for that purpose pursuant to NRS 354.612.
(Added to NRS by 1979, 489; A 1981, 955; 1989, 610; 2001, 1821)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.538 - Medium-term obligations.

If there is not sufficient money in the general fund of the municipality and if the requirements of chapter 350 of NRS, with respect to medium-term obligations, are met, money may be provided by a medium-term obligation to cover the cost of an improvement made pursuant to NRS 271.536. In such case, the loan must be repaid from the special assessments made, in lieu of the special tax required by chapter 350 of NRS.
(Added to NRS by 1979, 489; A 1981, 955; 1995, 1815)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.540 - Procedure for collection and enforcement of assessments by municipal treasurer.

When the governing body of a municipality has directed the municipal treasurer to collect and enforce assessments in the manner provided by the Consolidated Local Improvements Law, NRS 271.545 to 271.630, inclusive, shall provide the procedure therefor, except as otherwise provided in the ordinance levying the assessments; but NRS 271.625 and 271.630 shall also provide independent methods of enforcing assessments which shall be available to every municipality which has levied assessments and to the holders of any bond payable therefrom.
(Added to NRS by 1969, 948)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.545 - Delinquent assessment or installment marked delinquent on assessment roll; contents of notice of sale of property; ordinance to establish procedures for conducting sale of property.

1. All assessments and installments thereof shall be collected and enforced by the municipal treasurer at the times and in the manner provided by the Consolidated Local Improvements Law and as hereafter provided. As soon as any assessment or installment becomes delinquent, the municipal treasurer shall mark the same delinquent on the assessment roll. Within 60 days thereafter, the governing body shall direct the municipal treasurer to give notice of the sale of the property or properties subject to the lien of a delinquent installment or the entire assessment if the governing body has exercised its option to cause the whole amount of the unpaid principal to become due and payable. The notice shall contain:
(a) The name of each last known owner of each tract upon which an assessment or installment thereof is delinquent, or if not known that the name is unknown.
(b) A description of each tract upon which an assessment is delinquent, and the total amount due thereon, including the delinquent installment or the whole assessment, as the case may be, accrued interest upon the whole amount of unpaid principal to the date of delinquency, interest upon unpaid principal and accrued interest from the date of delinquency to the date of sale at a rate not exceeding 1 percent per month, penalties and collection costs, including attorney’s fees.
(c) A statement of the time and place of sale.
(d) A statement that each property described will be sold to satisfy the total amount due thereon as aforesaid.
2. A governing body may adopt an ordinance to establish the procedures for conducting a sale of a property pursuant to the provisions of NRS 271.540 to 271.620, inclusive, including, without limitation, the method of determining the person who shall be permitted to purchase a property at such a sale.
(Added to NRS by 1969, 948; A 2005, 1836)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.555 - Public sale: Time, place and continuation; order of sale of property.

All such sales shall be made between the hours of 10 a.m. and 4 p.m. and shall take place at a convenient location within the municipality selected by the governing body. The sale shall be continued from day to day, omitting Sundays and legal holidays, until all the property described in the assessment roll on which any assessment, or installment thereof, is delinquent and unpaid is sold. All sales shall be public, and each lot, tract or parcel of land, or other property, shall be sold separately and in the order in which it appears on the assessment roll.
(Added to NRS by 1969, 948)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.560 - Sale to person offering to pay amount due; when stricken off to municipality; resale of property.

Each tract of land sold for delinquent and unpaid special assessments, or installments thereof, shall be sold to the first person at the sale offering to pay the amount due thereon as aforesaid. If there is no bidder for any tract for a sum sufficient to pay such amount, the treasurer shall strike it off to the municipality. If any bidder to whom any property is stricken off at the sale does not pay the amount which the municipal treasurer was required to collect by the sale before 10 a.m. of the day following the sale, the property must then be resold, or if the assessment sale is closed, be deemed to have been sold to the municipality. A certificate of sale shall be issued to the municipality for each property stricken off to the municipality in substantially the form hereafter provided.
(Added to NRS by 1969, 949)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.565 - Report of sale by municipal treasurer.

Within 15 days after the completion of the sale of all property described in the assessment roll upon which a delinquent assessment or installment is unpaid, the municipal treasurer shall prepare a statement of his or her actions concerning the sale showing all the property sold, to whom sold and the sums paid for each tract. Such report shall be presented to the governing body at its regular meeting next following the preparation of the statement.
(Added to NRS by 1969, 949)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.570 - Certificate of sale: Contents; signature; delivery.

After receiving the amount of the assessment, or installment thereof, interest, penalty and costs, the treasurer shall make out a certificate, dated on the date of the sale, stating (when known) the name of the owner as given on the assessment roll, a description of the tract sold, the amount paid therefor, the name of the purchaser, that it was sold for an installment or the whole amount of the assessment, as the case may be, giving the name of the district or other brief designation of the improvement for which the assessment was levied, and specifying that the purchaser is entitled to a deed upon the expiration of the applicable period of redemption as determined pursuant to subsection 1 of NRS 271.595, unless redemption is made or until the certificate of sale expires pursuant to NRS 271.595. The certificate of sale must be signed by the municipal treasurer and delivered to the purchaser.
(Added to NRS by 1969, 949; A 1989, 1042; 2019, 1301)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.575 - Municipal clerk custodian of certificates for property sold to municipality; sale or transfer of certificate.

The municipal clerk is the custodian of all certificates for property sold to the municipality. At any time before the expiration of the period of redemption as determined pursuant to subsection 1 of NRS 271.595 and before the redemption of the property, the municipal clerk shall sell or transfer any certificate to any person who presents the treasurer’s receipt evidencing payment of the amount for which the property described was stricken off to the municipality, with interest continuing to accrue from the date of sale to the date of payment at a rate not exceeding 1 percent per month, as aforesaid. The clerk may, if authorized by the governing body, sell and transfer any certificate in like manner after the expiration of the period of redemption as determined pursuant to subsection 1 of NRS 271.595.
(Added to NRS by 1969, 949; A 1989, 1042)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.580 - Entry of payments and redemptions by treasurer on assessment roll.

When the amount of any installment or assessment, as the case may be, with interest, penalty and costs thereon, is paid to the treasurer before the sale of any property, the treasurer shall mark it paid with the date of payment on the assessment roll. When any property sold for any assessment is redeemed the treasurer shall enter it as such with the date of redemption on the roll. Such records shall be made in the margin of the roll opposite the description of the property.
(Added to NRS by 1969, 949)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.585 - Property bid in by or stricken off to municipality held in trust by municipality for special assessment district; when municipality may take and hold property discharged of trust.

When any property is bid in by, or stricken off to, any municipality under any proceeding provided by NRS 271.540 to 271.580, inclusive, the property shall be held in trust by the municipality for the special assessment district for which the assessment was levied for the amount for which the property was sold, and accrued interest at a rate of not exceeding 1 percent per month from the date on which the property was bid in by, or stricken off to, the municipality to the date of the transfer, sale or other disposition of the property. However, the municipality may at any time after receiving a deed pay to the credit of the improvement district the amount for which the property was sold and accrued interest as aforesaid, and thereupon take and hold the property discharged of the trust.
(Added to NRS by 1969, 950)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.590 - Sale of property by municipality after expiration of period of redemption; notice; public auction; disposition of proceeds.

Any municipality may at any time after the period of redemption has expired and deeds have been issued to the municipality by virtue of any proceedings under NRS 271.540 to 271.580, inclusive, sell any such property at public auction to the highest bidder for cash. No bid may be accepted for any amount less than the amount set forth in the deed, plus accrued interest as aforesaid on the assessment as aforesaid. The municipality shall pay into the credit of the district for which the property was held in trust an amount necessary fully to cancel the assessment for which the property was sold, together with all penalties and interest thereon. Any such sale shall be conducted only after notice describing the property has been given, and stating that the treasurer will, on the date specified, sell the property at a convenient location within the municipality selected by the governing body, between the hours of 10 a.m. and 4 p.m. and continue the sale from day to day, or withdraw the property from sale after the first day if the treasurer deems that the interests of the municipality so require. Notice of the sale shall be given:
1. By publication; and
2. By mail.
(Added to NRS by 1969, 950)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.600 - Recitals, contents and execution of deed; deed as conclusive evidence.

The deed shall be executed in the name of the municipality by which the improvement was made and shall recite in substance the matters contained in the certificate of sale, the notice to the owner, and that no redemption has been made to the property within the time allowed by law. The deed shall be signed and acknowledged by the treasurer, as such, and is prima facie evidence that the property was assessed according to law, that it was not redeemed, that due notice of demand for deed had been given, and that the person executing the deed was the proper officer. The deed is conclusive evidence of the regularity of all proceedings regarding the assessment, up to and including the execution of the deed, and shall convey the entire fee simple title to the property described, except as otherwise provided for municipalities, stripped of all liens and claims except as provided in NRS 271.420.
(Added to NRS by 1969, 951)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.610 - Acquisition of lien by purchaser of certificate of sale; interest.

The purchaser of any certificate of sale acquires a lien on the property bid in by the purchaser for the amount paid plus all taxes and delinquent assessments or delinquency, and all interest, penalties, costs and charges thereon, whether levied before or after the sale, whether for state, county or municipal purposes, and paid by the purchaser. The purchaser is entitled to interest at the rate of 1 percent per month on the original amount paid from the date of the sale and upon subsequent payments from the date of payment of respective amounts.
(Added to NRS by 1969, 951)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.615 - Notice to municipal treasurer of proceeding to foreclose lien for general taxes.

In any proceeding to foreclose a lien for general taxes upon any tract of land subject to a special assessment lien, mailed notice shall be given the treasurer of the municipality in which the property is located within 5 days after such proceeding is commenced.
(Added to NRS by 1969, 951)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.620 - Sale of unsold property after maturity of last unpaid installment of bond issue.

Within 30 days after the maturity of the last installment of any issue of bonds for the local improvement district, if any such bonds remain unpaid, any property remaining unsold, to which the municipality has taken title or on which it holds a certificate of sale, must be offered for sale by giving notice of the time and place of sale by publication and by mail. At the time and place designated in the notice, the treasurer shall offer such property for sale to the highest bidder. Upon the sale of any property and payment therefor, a deed shall be executed to the purchaser in substantially the same manner as herein provided for the execution of deeds.
(Added to NRS by 1969, 951; A 2001, 446)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.625 - Action by municipality for collection and enforcement of delinquent assessment or installment.

1. Irrespective of which county or municipal officer has been directed to collect and enforce assessments, any municipality may proceed with the collection or enforcement of any delinquent installment, or the entire assessment if the municipality has exercised its option to cause the whole amount of principal to become due and payable, by an action brought in the district court in and for the county in which the municipality is located. It is not necessary to bring a separate suit for each piece or parcel of property delinquent, but all or any part of the property delinquent under any single assessment roll or assessment district may be proceeded against in the same action, and any or all of the owners or persons interested in any of the property may be joined as parties defendant in the action to foreclose, and any and all liens for delinquent assessments or installments may be foreclosed in the proceedings.
2. The proceedings shall be tried before the court without a jury. In any such proceeding, it is sufficient to allege the passage of the ordinance for creating the district, the making of the improvement, the levying of assessments, the date of delinquency of the assessment or installment, and that it was not wholly paid prior to the delinquency or at all. The assessment roll and assessment ordinance, or authenticated copies thereof, are prima facie evidence of the regularity and legality of the proceedings connected therewith, and the burden of proof is upon the defendants.
3. In any action where the owners or parties interested in any particular tract included in the suit suffer a default, the court may enter judgment of foreclosure and sale as to those parties’ property and order execution thereon, and the sale may proceed as to the remaining defendants and property. The judgment of the court shall specify separately the amount of the assessment or installment, with interest, penalty and collection costs, including reasonable attorney’s fees, chargeable to the several tracts in the proceedings. The judgment has the effect of a separate judgment, and any appeal shall not invalidate or delay it except as to property which is the subject of the appeal. Judgment may be entered as to any one or more tracts or parcels of land involved, and the court may retain jurisdiction of the case as to the balance.
4. All proceedings supplemental to the judgment, including appeal, period of redemption, sale and the issuance of a deed, shall be conducted in accordance with the law relating to property sold upon foreclosure of mortgages or liens upon real property, except that there shall be no personal liability upon the defendants for any deficiency in the proceeds of such sale.
(Added to NRS by 1969, 952)