reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.332 - Neighborhood improvement projects: Governing body authorized to contract for provision of improvements with nonprofit association; requirements for association; extension of terms of contract; contract to ensure type and level of services continue.

1. A governing body that forms an improvement district for a neighborhood improvement project may contract with a nonprofit association to provide the improvements that are specified in the plans for the neighborhood improvement project. If creation of the improvement district was initiated by petition, the governing body shall contract for that purpose with the association named in the plan for management of the improvement district.
2. An association with which a governing body contracts pursuant to subsection 1 must be a private nonprofit corporation and must be identified in the plan for management of the improvement district. The association shall maintain liability insurance covering its activities.
3. The contract between the governing body and the association is a contract for professional services and is not subject to the limitations of subsection 1 of NRS 354.626. The terms of the contract may extend:
(a) Beyond the terms of office of members of the governing body; and
(b) For the time necessary to cover the life of improvements and to fulfill financial commitments for equipment, services and related undertakings.
4. The association does not become a political subdivision, local government, public body, governmental agency or entity, establishment of the government, public corporation or quasi-public corporation for any purpose solely on the basis of a contract entered into with a governing body pursuant to subsection 1.
5. A contract executed pursuant to this section must ensure that the type and level of services provided by the municipality at the time of the creation of the improvement district continue after the improvement district is formed.
(Added to NRS by 1999, 2861; A 2015, 152)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.333 - Neighborhood improvement projects: Contract with nonprofit association to provide for internal controls and audits; authority of governing body to take control of certain assets of association.

1. A contract executed pursuant to NRS 271.332 must specify the approvals required for expenditures and provide for internal controls adequate to protect the assets of the improvement district. The contract must provide for audits of the association by the governing body at the discretion of the governing body.
2. If an audit finds a misuse of money or any fraud in the activities of the association, the governing body may take control of any assets of the association related to the improvement district.
(Added to NRS by 1999, 2862)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.337 - Addition of certain improvements to existing contracts for construction work; waiver of certain requirements by owner.

After notice is published by the governing body pursuant to NRS 271.305:
1. In the case of a change in the project as described in subsection 2, the owner of the property that will be assessed for the cost of the additional work may at any time waive in writing:
(a) The requirements of subsection 9 of NRS 271.305 and subsection 4 of NRS 271.325;
(b) The requirements regarding notice and hearing of NRS 271.305, 271.310, 271.380, 271.385 and 271.415 relating to the change; and
(c) The 30-day period for payment provided in NRS 271.405.
Notwithstanding any other requirement set forth in this chapter, the governing body is not required to comply with any provision waived pursuant to this subsection.
2. The governing body may add to an existing contract for construction work any improvement which an owner of assessable property requests to be included in a project without further compliance with subsection 3 of NRS 271.335 or the provisions of any law requiring competitive bidding on any public contract, project, work or improvement, if the owner who is requesting the addition agrees in writing that the property will be assessed for the cost of the additional work.
(Added to NRS by 1995, 389)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.340 - Construction by municipality: Supplies and materials.

1. In the case of construction work done by the use of municipally owned or leased equipment and municipal officers, agents and employees for any project, or portion thereof, in any improvement district, supplies and materials may be purchased or otherwise acquired therefor.
2. The municipality shall accept the lowest bid, kind, quality and material being equal, but the municipality has the right to reject any bid, to waive any irregularity in any bid, and to select a single item from any bid when so stated in the invitation to bid.
3. The provision as to bidding does not apply to the purchase of patented and manufactured products offered for sale in a noncompetitive market or solely by a manufacturer’s authorized dealer.
(Added to NRS by 1965, 1364; A 1985, 1010)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.345 - Cooperative construction.

1. In the case of construction work done by agreement with one or more public bodies or the Federal Government, or both, for any project, or portion thereof, in any improvement district, the municipality may enter into and carry out any contract or establish or comply with the rules and regulations concerning labor and materials and other related matters in connection with any project or portion thereof as the municipality may deem desirable or as may be requested by the Federal Government or any public body other than the municipality which other public body is a party to any such contract with the municipality, that may assist in the financing of any project or any part thereof, regardless of whether the municipality is a party to any construction contract or other contract appertaining to incurring costs of the project.
2. Any project or projects, any portion of the costs of which may be defrayed by the municipality by the levy of special assessments hereunder, may be acquired with the cooperation and assistance of, or under a contract or contracts let by, or with labor, or supplies and materials, or all of such furnished by, any one or more such public bodies or the Federal Government, or both.
3. Advantage may be taken of any offer from any source to complete any project or projects on a division of expense or responsibility.
4. The engineer on behalf of and in the name of the municipality is authorized to acquire or improve any such project or projects in such a manner, when so authorized by the ordinance creating the improvement district or any amendment thereto.
(Added to NRS by 1965, 1364)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.350 - Use of existing improvements.

After the provisional order hearing and at the time of the passage of the ordinance creating any improvement district and any projects for the improvement district, or any amendment thereof, if any tract or any railway company to be assessed in the improvement district has the whole or any part of the proposed projects, conforming to the general plan, the same may be adopted in whole or in part, or may be changed to conform to the general plan, if deemed practical, and the owner of such real estate shall, when the assessment is made, be credited with the amount which is saved by reason of adapting or adopting such existing improvements.
(Added to NRS by 1965, 1365)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.355 - Interim warrants.

1. For the purpose of paying any contractor or otherwise defraying any costs of the project as the costs become due from time to time until money is available therefor from the levy and collection of assessments and any issuance of bonds, the governing body may issue interim warrants.
2. Any interim warrants issued for any construction work may be issued only upon estimates of the engineer.
3. Any interim warrants must:
(a) Bear such date or dates;
(b) Mature in such denomination or denominations at such time or times, or at any time upon call;
(c) Except as otherwise provided in NRS 99.067, bear interest at a rate or rates which do not exceed by more than 3 percent the Index of Twenty Bonds which was most recently published before the bids are received or a negotiated offer is accepted; and
(d) Be payable in such medium of payment at such place or places within and without the State, including but not limited to the county treasurer,
as the governing body may determine.
4. Any interim warrants may be issued with privileges for registration for payment as to principal only, or as to both principal and interest, may be negotiable or nonnegotiable, may be general obligations for the payment of which the governing body pledges the full faith and credit of the municipality, or may be special obligations payable from designated special assessments, any bond proceeds, and any other money designated to be available for the redemption of such interim warrants, and generally must be issued in such manner, in such form, with such recitals, terms, covenants and conditions, and with such other details, as may be provided by the governing body by ordinance.
5. An ordinance for the issuance of interim warrants may be adopted or amended as if an emergency existed.
(Added to NRS by 1965, 1365; A 1971, 2100; 1975, 845; 1981, 1407; 1983, 578; 1991, 1878; 2009, 2657)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.357 - Establishment of procedure for obtaining hardship determination.

1. The governing body of each municipality which creates an improvement district shall establish a procedure to allow a person whose property will be included within the boundaries of the district to apply for a hardship determination.
2. The procedure must include the referral of applications to an appropriate social services agency within the local government for evaluation. The agency shall consider each application on the basis of ability to pay the assessments attributable to the applicant’s property and render a recommendation of approval or disapproval to the governing body.
3. The procedure must include a requirement for renewal of the hardship determination as often as the governing body deems necessary. An application for the renewal of a hardship determination must be treated in a manner that is similar to the evaluation and approval required for an initial determination.
(Added to NRS by 1991, 1872; A 1999, 856)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.365 - Method of computing and limitations upon assessments.

1. If the assessment is made upon the basis of frontage, the engineer shall assess each tract with such relative portion of the whole amount to be levied as the length of front of such premises bears to the whole frontage of all the tracts to be assessed, and the frontage of all tracts to be assessed shall be deemed to be the aggregate number of feet as determined upon for assessment by the engineer.
2. If the assessment is directed to be according to another basis, the engineer shall assess upon each tract such relative portion of the whole sum to be levied as is proportionate to the estimated benefit according to such basis.
3. Regardless of the basis used, in cases of wedge or V or any other irregularly shaped tracts, an amount apportioned thereto shall be in proportion to the special benefits thereby derived.
4. No assessment shall exceed the amount of the estimate of maximum special benefits to the tract assessed, as provided in subsection 2 of NRS 271.300.
5. No assessment for any one project shall exceed the reasonable market value of the tract assessed, as determined by the governing body.
6. Any amount which would be assessed against any tract in the absence of both limitations provided in subsections 4 and 5 shall be defrayed by other than the levy of assessments.
(Added to NRS by 1965, 1366)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.366 - Property of school district exempt from assessments unless consented to by board of trustees.

Unless the board of trustees of the district consents to the assessment, all property owned and used by a school district is exempt from any assessment made pursuant to the provisions of this chapter.
(Added to NRS by 1989, 1042; A 1991, 696)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.3665 - Limitation on assessments against municipal land.

If the assessable property within an improvement district includes tracts of land owned by the municipality, the levy of assessments against the tracts of land owned by the municipality must not exceed 15 percent of the total amount of assessments against all tracts of land within the improvement district.
(Added to NRS by 2005, 1825)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.367 - Apportionment of assessments for security wall.

Because the protection afforded by a security wall benefits each tract in the subdivision, in addition to any other basis for apportioning the assessments authorized in NRS 271.010 to 271.360, inclusive, and 271.640 to 271.646, inclusive, the governing body may apportion the assessments for a security wall on the basis that all tracts in the subdivision share equally in the cost and maintenance of the project.
(Added to NRS by 1983, 871; A 2011, 2916)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.369 - Transportation project: Estimate of expenditures to maintain, operate, improve and repair project; assessment; use of proceeds.

1. In each year after a governing body acquires a transportation project, the governing body shall prepare an estimate of expenditures required in the ensuing fiscal year to maintain, operate, improve and repair the project, and deduct from that amount the estimated revenue from the project which will be available to pay such costs.
2. The governing body may levy an assessment against the property which was assessed to acquire the project to provide the money necessary to maintain, operate, improve and repair the project, in the amount estimated pursuant to subsection 1. The assessment must be apportioned in the same manner as the initial assessment. The proceeds of the assessment must be placed in a special fund and used only to maintain, operate, improve and repair the project.
(Added to NRS by 1985, 1484)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.3695 - Special assessment for extraordinary maintenance, repair and improvement of project located in redevelopment area in certain counties.

1. In a county whose population is 100,000 or more, on or before June 30 of each year after the levy of an assessment within an improvement district located in a redevelopment area selected pursuant to NRS 279.524 to pay, in whole or in part, the costs and expenses of constructing or substantially reconstructing a project, the governing body may prepare and approve an estimate of the expenditures required during the ensuing year for the extraordinary maintenance, repair and improvement of the project.
2. The governing body may adopt a resolution, after a public hearing, determining to levy and collect in any year upon and against all of the assessable property within the district a special assessment sufficient to raise a sum of money not to exceed the amount estimated pursuant to subsection 1 for the extraordinary maintenance, repair and improvement of the project. Notice of the hearing must be given, and the hearing conducted, in the manner specified in NRS 271.305.
3. The special assessment must be levied, collected and enforced at the same time, in the same manner, by the same officers and with the same interest and penalties as other special assessments levied pursuant to this chapter. The proceeds of the assessment must be placed in a separate fund of the municipality and expended only for the extraordinary maintenance, repair or improvement of the project.
4. As used in this section, "extraordinary maintenance, repair and improvement" includes all expenses ordinarily incurred not more than once every 5 years to keep the project in a fit operating condition. Expenses which are ordinarily incurred more than once every 5 years may be included only if the governing body expressly finds that the expenses must be incurred in order to maintain the level of benefit to the assessed parcels and that the level of benefit would otherwise decline more rapidly than usual because of special circumstances relating to the project for which the assessment is levied, including its use, location or operation and other circumstances. If the governing body makes such a finding, a statement of that finding must be included in the notice given pursuant to subsection 2.
(Added to NRS by 1987, 1682; A 1989, 1916; 2011, 1169; 2015, 153)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.370 - Determination of assessable tracts.

The governing body shall determine what amount or part of every expense shall be charged as an assessment and the tracts upon which the same shall be levied; and as often as the governing body deems it expedient, it shall require all of the several tracts chargeable therewith respectively to be reported by the clerk to the engineer for assessment.
(Added to NRS by 1965, 1367)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.375 - Preparation of proposed assessment roll; report to governing body.

1. The engineer shall make an assessment roll and state a proposed assessment therein upon each tract to be assessed, and he or she shall thereby defray the whole amount or amounts of all charges so directed to be levied upon each of such tracts respectively. When completed, the engineer shall report the assessment roll to the governing body.
2. When any assessment is reported by the engineer to the governing body, as directed in this section, the roll must be filed in the office of the clerk and numbered.
3. The report must be signed by the engineer and made in the form of a certificate endorsed on the assessment roll as follows:
(Form of Certificate)
State of Nevada }
}ss.
County of.................. }
To the (insert "City Council," or "Board of County Commissioners," or other name of governing body) of ................................, Nevada:
I hereby certify and report that the foregoing is the assessment roll and assessments made by me for the purpose of paying that part of the cost which you decided should be paid and borne by special assessments for ................ Improvement District No. ..........; that in making such assessments, I have, as near as may be, and according to my best judgment, conformed in all things to the provisions of chapter 271 of NRS.
.......................................................................
Engineer
Dated at......................., Nevada, ........... (month) …….. (day) …….. (year)
(Added to NRS by 1965, 1367; A 1991, 1880; 2001, 49)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.377 - Estimate of expenditures and proposed amendment to assessment roll for neighborhood improvement projects; public meeting required; agenda for public meeting; confirmation of amendment to assessment by resolution; limit on distribution from local government tax distribution account.

1. On or before June 30 of each year after the governing body acquires or improves a neighborhood improvement project, the governing body shall prepare or cause to be prepared an estimate of the expenditures required in the ensuing fiscal year and a proposed amendment to the assessment roll assessing an amount not greater than the estimated cost against the benefited property. The amendment to the assessment must be computed according to frontage or another uniform and quantifiable basis.
2. The governing body shall consider the amendment to the assessment roll at a public meeting of the governing body. Notice must be given by mail or, upon written request and to the extent practicable, by electronic mail to the owner of each tract to be assessed at least 21 days before the date of the meeting of the governing body. The notice must set forth the amount of the assessment roll for the ensuing fiscal year.
3. The agenda for a public meeting of the governing body to consider an amendment to the assessment roll must list the amendment as a separate action item. The governing body shall not approve an amendment to the assessment roll as a group of agenda items in a single motion.
4. After the meeting, the governing body shall confirm the assessments, as specified in the amendment to the assessment roll, by resolution and mail notice of the assessments to the owner of each tract being assessed. The notice must set forth the date on which the assessment is due and instructions for paying the assessment.
5. An improvement district created for a neighborhood improvement project is not entitled to any distribution from the local government tax distribution account.
(Added to NRS by 1999, 2863; A 2015, 153; 2023, 1074)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.378 - Estimate of expenditures and proposed assessment roll for street beautification projects; public hearing required; confirmation of assessments; installment payments authorized.

1. On or before June 30 of each year after the creation of a district for a street beautification project, the governing body shall prepare and approve an estimate of the costs required during the next fiscal year and a proposed assessment roll assessing an amount not in excess of those estimated costs against the benefited property. The basis for the computation of the assessments must be the frontage or another uniform and quantifiable basis.
2. A public hearing must be conducted on the estimate of costs for the next year and the assessment roll. Notice of the hearing must be given, and the hearing conducted, in the manner described in NRS 271.380 and 271.385. The proposed assessments must not exceed the estimated amount specified in the original assessment plat unless a new hearing, after published and mailed notice, is held in the manner described in NRS 271.305, 271.306 and 271.310.
3. After the public hearing on the assessment roll, the governing body shall, by resolution or ordinance, confirm the assessments as specified in the roll or as modified.
4. The assessments must be due over a period of 1 year after the effective date of the resolution or ordinance confirming the assessments. The assessments may be made payable at one time or in two or more installments over that period. Interest may not be charged on an assessment or installment paid when due.
(Added to NRS by 1999, 853)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.379 - Estimate of expenditures and proposed assessment roll for waterfront maintenance projects; public hearing required; confirmation of assessments; installment payments authorized; separate fund for proceeds of assessments.

1. On or before June 30 of each year after the creation of a district for a waterfront maintenance project, the governing body shall prepare and approve an estimate of the costs required during the next fiscal year and a proposed assessment roll assessing an amount not in excess of those estimated costs against the benefited property. The basis for the computation of the assessments must be:
(a) If the waterfront maintenance project is performed in conjunction with a waterfront project:
(1) The frontage;
(2) The same basis that is used for the computation of the assessments for the waterfront project; or
(3) Any other basis that the governing body determines is proportional to the benefits received, which determination is conclusive, absent fraud.
(b) If the waterfront maintenance project is not performed in conjunction with a waterfront project:
(1) The frontage; or
(2) Any other basis the governing body determines is proportional to the benefits received, which determination is conclusive, absent fraud.
2. A public hearing must be conducted on the estimate of costs for the next year and the assessment roll. Notice of the hearing must be given, and the hearing conducted, in the manner described in NRS 271.380 and 271.385. The proposed assessments must not exceed the estimated amount specified in the original assessment plat unless a new hearing, after published and mailed notice, is held in the manner described in NRS 271.305, 271.306 and 271.310.
3. After the public hearing on the assessment roll, the governing body shall, by resolution or ordinance, confirm the assessments as specified in the roll or as modified, and levy the assessment as provided in NRS 271.390.
4. The assessments must be due over a period of 1 year after the effective date of the resolution or ordinance confirming the assessments. The assessments may be made payable at one time or in two or more installments over that period. Interest may not be charged on an assessment or installment paid when due.
5. The proceeds of the assessment must be placed in a separate fund of the municipality and expended only for the costs of the waterfront maintenance project.
6. The municipality has no obligation to pay any costs of a waterfront maintenance project except from the assessments collected pursuant to this section.
(Added to NRS by 2017, 2203)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.380 - Notice of hearing for assessment.

1. Upon receiving the assessment roll, the governing body, by resolution, shall:
(a) Fix a time and place when and where complaints, protests and objections made in writing or verbally concerning the assessment roll, by the owner of any tract or any person interested, will be heard.
(b) Order the clerk of the municipality to give notice of the hearing.
2. The clerk of the municipality shall give notice by publication and by registered or certified mail of the time and place of the hearing. The notice must state:
(a) That the assessment roll is on file in the office of the clerk.
(b) The date of filing the assessment roll.
(c) The time and place when and where the governing body will hear all complaints, protests and objections made in writing or verbally to the assessment roll or to the proposed assessments.
(d) That if a person objects to the assessment roll or to the proposed assessments:
(1) The person is entitled to be represented by counsel at the hearing;
(2) Any evidence the person desires to present on these issues must be presented at the hearing; and
(3) Evidence on these issues that is not presented at the hearing may not thereafter be presented in an action brought pursuant to NRS 271.395.
(e) That any complaint, protest or objection to the regularity, validity and correctness of the assessment roll, of each assessment, and of the amount of the assessment levied on each tract must be filed in writing with the clerk of the municipality at least 3 days before the assessment hearing.
(Added to NRS by 1965, 1367; A 1975, 846; 1991, 672)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.385 - Hearing for assessment; objections waived unless properly filed in writing.

1. At the time and place designated pursuant to NRS 271.380, the governing body shall hear and determine any written complaint, protest or objection filed as provided in that section and any verbal views expressed in respect to the proposed assessments, assessment roll or assessment procedure. The governing body may adjourn the hearing from time to time.
2. The governing body, by resolution, may revise, correct, confirm or set aside any assessment and order that the assessment be made de novo.
3. Any complaint, protest or objection to:
(a) The assessment roll;
(b) The regularity, validity and correctness of each assessment;
(c) The amount of each assessment; or
(d) The regularity, validity and correctness of any other proceedings occurring after the date of the hearing described in NRS 271.310 and before the date of the hearing governed by this section,
shall be deemed waived unless filed in writing within the time and in the manner provided by NRS 271.380.
(Added to NRS by 1965, 1368; A 1991, 672; 2017, 1397; 2021, 3246)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.390 - Levy of assessments; notice; final determination conclusive; roll prima facie evidence of regularity and validity.

1. After the assessment roll is in final form and is so confirmed by resolution, the municipality by ordinance shall, by reference to the assessment roll, as modified if modified, and as confirmed by the resolution, levy the assessments in the roll. This ordinance may be adopted or amended as if an emergency existed.
2. Written notice of the levy of assessment must be given by mail to the owners of all the property upon which the assessment was levied.
3. The decision, resolution and ordinance are a final determination of the regularity, validity and correctness of the proceedings, of the assessment roll, of each assessment contained therein, and of the amount thereof levied on each tract and parcel of land.
4. The determination by the governing body is conclusive upon the owners of the property assessed.
5. The roll, when endorsed by the clerk as the roll designated in the assessment ordinance, is prima facie evidence in all courts and tribunals of the regularity of all proceedings preliminary to the making thereof and the validity of the assessments and the assessment roll.
(Added to NRS by 1965, 1368; A 1973, 561; 1975, 846; 1991, 1881)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.392 - Protest by owner or resident of property to be included within assessment plat for neighborhood improvement project; modification of assessment plat by governing body.

1. Before a proposed assessment plat for a neighborhood improvement project is adopted by ordinance, a person who owns or resides within a tract which is located within the proposed improvement district may file with the clerk a written protest to the inclusion of the tract in the assessment plat. The protest must be accompanied by a legal description of the tract.
2. Upon receipt of a protest pursuant to subsection 1, the clerk shall provide a copy of the protest and legal description of the property to the governing body.
3. Before adopting a resolution or ordinance pursuant to NRS 271.325 and before adopting an ordinance that modifies an assessment plat for a neighborhood improvement project to include additional tracts of land, the governing body shall modify the assessment plat to exclude any tract for which it received a protest pursuant to this section and which it determines will not benefit from the activities or improvements that are proposed to be provided by the neighborhood improvement project.
(Added to NRS by 1999, 2863; A 2015, 154)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.395 - Appeal from adverse determination; scope of judicial review.

1. Within 15 days after the effective date of the assessment ordinance, any person who has filed a complaint, protest or objection in writing in the manner provided by NRS 271.380 may commence an action or suit in any court of competent jurisdiction to correct or set aside the determination.
2. In any action brought pursuant to this section, judicial review of the proceedings is confined to the record before the government body. Evidence that has not been presented to the governing body must not be considered by the court. Judicial review of the proceedings in any action brought pursuant to this section is limited to the issues described in subsection 3 of NRS 271.385. Any other issue, including, without limitation, the method used to estimate the special benefits to be derived from the project, must not be considered by the court.
3. Thereafter all actions or suits attacking the regularity, validity and correctness of the proceedings, of the assessment roll, of each assessment contained in the assessment roll, and of the amount of the assessment levied on each tract, including the defense of confiscation, are perpetually barred.
(Added to NRS by 1965, 1368; A 1991, 667, 673)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.400 - Assessment for street and alley intersections.

1. The cost of improvements in street intersections may be segregated.
2. Such cost, except the share assessable to street or other railway companies, may be assessed upon all frontage of the street improved (excluding an alley) and on intersecting streets within a distance of one-half block in each direction from such intersections, in proportion to the frontage of each lot or tract on the street improved (excluding an alley) or on an intersecting street, or on both within such distance.
3. The cost of the improvement of an alley intersection may be assessed upon the assessable property in the same block extending to the nearest street intersection and half the length of the block along its sides. However where the sides of blocks are of unequal length, the governing body may determine the limit of assessment.
4. In the alternative, the cost of improving street intersections (including alley intersections) may be treated as one of the costs of any project without separately segregating such intersection cost. In such case the total cost of any project shall be assessed as provided in subsections 1, 2 and 3 of NRS 271.365 upon the basis determined without any separate assessment for intersection costs.
(Added to NRS by 1965, 1369)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.405 - Thirty-day period for payment; deferred payments; notice of levy of assessment and required payment.

1. All assessments made in pursuance of the assessment ordinance are due and payable without demand within 30 days after the effective date of the assessment ordinance.
2. All such assessments may at the election of the owner be paid in installments with interest as hereinafter provided, whenever the governing body so authorizes the payment of assessments.
3. Failure to pay the whole assessment within 30 days is conclusively considered an election on the part of all persons interested, whether under disability or otherwise, to pay in installments the amount of the assessment then unpaid.
4. All persons so electing to pay in installments are conclusively considered as consenting to such projects, and such an election is conclusively considered as a waiver of all rights to question the power or jurisdiction of the municipality to acquire or improve the projects, the quality of the work, the regularity or sufficiency of the proceedings or the validity or correctness of the assessment.
5. The owner of any tract assessed may at any time pay the whole unpaid principal with the interest accrued to the next interest payment date, together with penalties, if any. The governing body may require in the assessment ordinance the payment of a premium for any such prepayment, which must not exceed 5 percent of the installment or installments of principal so prepaid.
6. Subject to the foregoing provisions, all installments, both of principal and interest, are payable at such times as may be determined in and by the assessment ordinance.
7. The clerk shall give notice by publication or by mail of the levy of any assessment, of the fact that it is payable, and of the last day for its payment as herein provided.
(Added to NRS by 1965, 1369; A 1969, 953; 1971, 2101; 1975, 846; 1981, 1408; 1983, 578; 2005, 1827)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.407 - Assessments against State and political subdivisions: Ninety-day period of payment; deferred payments.

1. All assessments made against the State or any of its political subdivisions shall be due and payable in cash without demand within 90 days after the effective date of the assessment ordinance.
2. All such assessments may at the election of the State or political subdivision against which the assessment was made be paid in installments with interest as hereinafter provided whenever the board so authorizes the payment of assessments. Such installments shall not extend beyond the period authorized for private owners for the same assessment.
(Added to NRS by 1971, 942)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.409 - Date when payment by mail without postmark or with illegible postmark is deemed received.

Except as otherwise provided in NRS 271.595, any payment related to an assessment on property that a person, this State or any political subdivision of this State sends to a municipality by mail that is received by the municipality without a postmark or with an illegible postmark shall be deemed to have been made on a date which is 2 business days before the date on which the municipality received the payment.
(Added to NRS by 2005, 1825)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.410 - Acceleration upon delinquency.

1. Failure to pay any installment, whether principal or interest, when due shall ipso facto cause the whole amount of the unpaid principal to become due and payable immediately at the option of the municipality, the exercise of such option to be indicated by the commencement of foreclosure proceedings.
2. At any time prior to the day of sale, the owner may pay the amount of delinquent installments, with accrued interest, all penalties, and costs of collection accrued, including but not necessarily limited to any attorney’s fees, and shall thereupon be restored to the right thereafter to pay in installments in the same manner as if default had not been made.
(Added to NRS by 1965, 1369)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.420 - Liens; recording final assessment roll and statement of information.

1. The payment of the amount so assessed, including each installment thereof, the interest thereon, and any penalties and collection costs, is secured by an assessment lien upon the tract assessed from the effective date of the assessment ordinance.
2. The final assessment roll, endorsed by the clerk as the roll designated in the assessment ordinance, must be recorded in the office of the county recorder together with a statement that the current payment status of any of the assessments may be obtained from the county or municipal officer who has been directed by the governing body to collect the assessment. Neither the failure to record the assessment roll as provided in this subsection nor any defect in the roll as recorded affects the validity of the assessments, the lien for the payment thereof or the priority of that lien.
3. Notwithstanding the provisions of any other specific statute, the lien upon each tract assessed is:
(a) Coequal with the latest lien thereon to secure the payment of general taxes.
(b) Not subject to extinguishment by the sale of any property on account of the nonpayment of general taxes.
(c) 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.
4. No statute of limitations begins to run against any assessment nor the assessment lien to secure its payment until after the last installment of principal thereof becomes due.
(Added to NRS by 1965, 1370; A 1989, 257; 2005, 1828)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.428 - Surplus and deficiency fund: Source; uses.

1. When all outstanding bonds, principal, interest and prior redemption premiums, if any, of such a district have been paid and any surplus amounts remain in the fund established pursuant to NRS 271.490 to the credit of the district, the surplus after the payment of valid claims for refund, if any, must be transferred to a surplus and deficiency fund. The governing body may at any time, by resolution or ordinance, authorize the deposit of any money otherwise available to the surplus and deficiency fund.
2. Amounts in the surplus and deficiency fund may be used by the governing body to pay costs incurred in connection with:
(a) The issuance of refunding bonds pursuant to NRS 271.488;
(b) Collecting delinquent assessments pursuant to NRS 271.445 and 271.540 to 271.630, inclusive;
(c) Refunding, pursuant to NRS 271.429, the surplus amounts in the special fund created for the district pursuant to NRS 271.490;
(d) Legal fees or other costs that relate to an improvement district; or
(e) Modifying a project pursuant to NRS 271.640 to 271.646, inclusive.
3. Whenever there is a deficiency in any fund established pursuant to NRS 271.490 for the payment of the bonds and interest thereon for any improvement district created pursuant to former NRS 244A.193 or pursuant to NRS 271.325 or 318.070, the deficiency must first be paid out of the surplus and deficiency fund to the extent of the money available in the fund before any payment is made out of the general fund of the municipality as provided by NRS 271.495.
4. Amounts in the surplus and deficiency fund which exceed 10 percent of the principal amount of outstanding bonds of the municipality for all improvement districts created pursuant to former NRS 244A.193 or pursuant to NRS 271.325 or 318.070 at the end of each fiscal year may be used:
(a) To make up deficiencies in any assessment which proves insufficient to pay for the cost of the project or work for which the assessment has been levied.
(b) To advance amounts for the cost of any project or work in any district created pursuant to any of these sections.
(c) To provide for the payment of assessments levied against, or attributable to, property owned by the municipality or the Federal Government.
5. At the end of each fiscal year any excess amount described in subsection 4 may be transferred to the general fund of the municipality as the governing body directs by resolution.
(Added to NRS by 1981, 956; A 1991, 468; 2005, 1830; 2015, 154)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.430 - Payment of deficiency in assessment.

Should any assessment prove insufficient to pay for the project or work for which it is levied and the expense incident thereto, the amount of the deficiency must be paid from the general fund of the municipality to the extent that money is not available for its payment from the surplus and deficiency fund.
(Added to NRS by 1965, 1371; A 1981, 958)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.431 - Pledge of revenues.

As used in NRS 271.431 to 271.434, inclusive, "revenue" means any money pledged wholly or in part for crediting to or payment of assessments, subject to any existing pledges or other contractual limitations and may include:
1. Moneys derived from one, all or any combination of revenue resources appertaining to any facilities of the municipality, financed in whole or in part with the proceeds of assessments levied pursuant to the assessment ordinance, including, but not limited to, use and service charges, rents, fees and any other income derived from the operation or ownership of, from the use or services of, or from the availability of or services appertaining to, the lease of, any sale or other disposal of, any contract or other arrangement, or otherwise derived in connection with such facilities or all or any part of any property appertaining to the facilities.
2. Any loans, grants or contributions to the municipality from the Federal Government, the State or any public body for the payment of all or any portion of the cost of the project for which the assessments were levied.
3. The proceeds of any excise taxes levied and collected by the municipality or otherwise received by it and authorized by law to be pledged for the payment of the project for which the assessments were levied or for the payment of the assessments levied to finance the cost of the project but excluding the proceeds of any general (ad valorem) taxes.
4. Any money pledged pursuant to an assessment ordinance adopted in accordance with NRS 271.650.
(Added to NRS by 1975, 455; A 2003, 2936)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.4315 - Application of revenues and credits to payment of assessments.

1. The governing body may apply any revenues to the payment of assessments and in so doing may pledge the revenue to such payment. The revenues must be credited in the proportion which each individual assessment or installment of principal bears to the total of all individual assessments in the assessment to which the revenues are to be credited. The application of revenues must be made pursuant to the provisions set forth in the assessment ordinance.
2. If an individual assessment, or any installment of principal and interest has been paid in cash, the credit must be returned in cash to the person or persons paying the same upon their furnishing satisfactory evidence of payment. Where all or any part of an individual assessment remains unpaid and is payable in installments of principal, the credit must be applied to the installment, and if after the payment of the installment there remains an unused portion of the credit, the unused portion must be applied to the payment of interests, and if after the payment of such principal and interest there remains an unused portion of the credit, the unused portion must be:
(a) Except as otherwise provided in paragraph (b), applied to the next ensuing installment or installments of principal and interest; or
(b) If the credit is derived from money pledged pursuant to an assessment ordinance adopted in accordance with NRS 271.650, remitted to the State Controller for distribution in the manner set forth in subsection 2 of NRS 360.850, until the credit is applied in its entirety.
(Added to NRS by 1975, 455; A 2003, 2937)
2023 Nevada Revised Statutes › Chapter 271 - Local Improvements › NRS 271.432 - Covenants for securing payment of assessments.

The governing body may provide in the assessment ordinance for any covenants or other provisions the purpose of which is to secure the payment of assessments. The covenants or other provisions may provide for:
1. The pledging of revenues and the foreclosure of liens for delinquencies, the discontinuance of services, facilities or use of any properties or facilities, prohibition against free service, the collection of penalties and collection costs, and the use and disposition of any moneys of the municipality derived or to be derived from any source designated in this subsection;
2. The acquisition, improvement or equipment of all or any part of properties pertaining to any facilities financed in whole or in part from assessments levied pursuant to the assessment ordinance;
3. A fair and reasonable payment by the municipality for services rendered by such facilities to the municipality;
4. The pledge of and the creation of a lien upon pledged revenues to secure the payment of assessments levied pursuant to the assessment ordinance;
5. The use, regulation, inspection, management, operation, maintenance or disposition, or any limitation or regulation of the use, of all or any part of such facilities or any property of the municipality;
6. The determination or definition of pledged revenues from such facilities or of operation and maintenance expenses of such facilities, the use and disposition of such revenues and the manner of and limitations upon paying such expenses;
7. Any financial records pertaining to such facilities and for inspection and audit of the records; and
8. Events of default and the resulting rights and liabilities, and the rights, liabilities, powers and duties arising upon the breach by the municipality of any covenants, conditions or obligations.
(Added to NRS by 1975, 456)