This chapter shall be known as the
Consolidated Local Improvements Law.
(Added to NRS by 1965, 1348)
Except as otherwise
provided in NRS 271.700 , this chapter
applies:
1. To any unincorporated town.
2. To any city, including Carson City, whether incorporated or
governed under a general act, special legislative act or special charter,
enacted, adopted or granted pursuant to Section 1 or 8 of Article 8 of
the Constitution of the State of Nevada, or otherwise.
3. To any county for any project outside of any city.
4. To any county, city, or town for a project not specified in
this chapter but which that municipality is otherwise authorized by law
to acquire and defray its cost by special assessment, and to any other
political subdivision of this State otherwise authorized by law to
acquire a specified or described project and to defray its cost by
special assessment. In such a case, this chapter provides the method of
doing so, to the extent that a special procedure is not provided in the
authorizing statute.
5. To a county for a project or benefited property within the
boundaries of a city, if the city within whose boundaries the project or
benefited property is located consents to the exercise of powers under
this chapter within its boundaries, in an interlocal agreement entered
into pursuant to NRS 277.045 to 277.180
, inclusive.
6. To a city for a project or benefited property outside the
boundaries of the city, if the county or other city within whose
boundaries the project or benefited property is located consents to the
exercise of powers under this chapter within its boundaries, in an
interlocal agreement entered into pursuant to NRS 277.045 to 277.180 ,
inclusive.
(Added to NRS by 1965, 1348; A 1969, 953, 960; 1979, 490; 1981,
957; 1983, 126; 1987, 1716; 1989, 255; 1995, 1963)
Any municipality creating an improvement district in
connection with any project and defraying the cost thereof wholly or in
part by the levy and collection of assessments against assessable
property in the district pursuant to any special charter, special act or
other law other than the Consolidated Local Improvements Law may issue
interim warrants and bonds and provide for their payment as herein
provided.
(Added to NRS by 1969, 1614)
It is hereby declared as a
matter of legislative determination:
1. That providing for municipalities to which this chapter
appertains the purposes, powers, duties, rights, disabilities,
privileges, liabilities and immunities herein provided will serve a
public use and will promote the health, safety, prosperity, security and
general welfare of the inhabitants thereof and of the State of Nevada.
2. That the acquisition, improvement, equipment, maintenance and
operation of any project herein authorized is in the public interest, is
conducive to the public welfare, and constitutes a part of the
established and permanent policy of the State of Nevada.
3. That the necessity for this chapter is a result of the large
population growth and intense residential, commercial and industrial
development in the incorporated and unincorporated areas of portions of
the State and of the ensuing need for extensive local improvements
therein.
4. That the Legislature recognizes the duty of municipalities as
instruments of State Government to meet adequately the needs for such
facilities within their boundaries, in cooperation with the State,
counties and districts within the State.
5. That for the accomplishment of these purposes, the provisions
of this chapter shall be broadly construed, and the rule that statutes in
derogation of the common law are to be strictly construed shall have no
application to this chapter.
6. That the notices herein provided are reasonably calculated to
inform each interested person of his legally protected rights.
7. That the rights and privileges herein granted and the duties,
disabilities and liabilities herein provided comply in all respects with
any requirement or limitation imposed by any constitutional provision.
(Added to NRS by 1965, 1349)
Except for an action or decision made conclusive by a
provision of this chapter, the action and decision of a municipality’s
governing body as to all matters passed upon by it in relation to any
action, matter or thing provided in this chapter is, in the absence of
fraud, prima facie evidence of its correctness.
(Added to NRS by 1965, 1349; A 1991, 1872)
As used in this chapter, unless the
context otherwise requires, the words and terms defined in NRS 271.035
to 271.250 , inclusive, have the meanings ascribed to them
in those sections.
(Added to NRS by 1965, 1349; A 1983, 871; 1985, 267, 1484; 1989,
523; 1997, 2495; 1999, 853 , 2864 ; 2003, 2935 )
“Acquisition” or
“acquire” means the opening, laying out, establishment, purchase,
construction, securing, installation, reconstruction, lease, gift, grant
from the Federal Government, any public body or person, endowment,
bequest, devise, condemnation, transfer, assignment, option to purchase,
other contract, or other acquirement (or any combination thereof) of
facilities, other property, any project, or an interest therein, herein
authorized.
(Added to NRS by 1965, 1349)
“Art project” means any works
of art which are:
1. Selected through a public process; and
2. Displayed within the boundaries of an improvement district at a
location which is:
(a) Accessible to the public; and
(b) On property:
(1) Owned by a governmental entity; or
(2) Over which a governmental entity has a permanent
easement for public access.
(Added to NRS by 2003, 2932 )
“Assessable property”
means the tracts of land specially benefited by any project the cost of
which is wholly or partly defrayed by the municipality by the levy of
assessments, except:
1. Any tract owned by the Federal Government, in the absence of
its consent to the assessment.
2. Any tract owned by the municipality, unless the governing body
of the municipality adopts a resolution finding that the tract is
specially benefited by the project.
3. Any street or other public right-of-way.
(Added to NRS by 1965, 1349; A 1971, 942; 2005, 1825 )
“Assessment” or
“assess” means a special assessment, or the levy thereof, against any
tract specially benefited by any project, to defray wholly or in part the
cost of the project, which assessment shall be made on a front foot,
zone, area or other equitable basis, as may be determined by the
governing body, but in no event shall any assessment exceed the estimated
maximum special benefits to the tract assessed or its reasonable market
value, as determined by the governing body, as provided in NRS 271.365
.
(Added to NRS by 1965, 1350)
“Assessment lien” means a
lien on a tract created by ordinance of the municipality to secure the
payment of an assessment levied against that tract, as provided in NRS
271.420 .
(Added to NRS by 1965, 1350)
“Assessment unit” means a
unit or quasi-improvement district designated by the governing body for
the purpose of petition, remonstrance and assessment, in the case of a
combination of projects pursuant to NRS 271.295 .
(Added to NRS by 1965, 1350)
“Association” means an
association described in NRS 271.332 .
(Added to NRS by 1999, 2861 )
“Clerk” means the city clerk, county
clerk, secretary or other officer of the municipality upon whom is
delegated by law general responsibility for the maintenance of the
records of the municipality.
(Added to NRS by 1965, 1350)
“Commercial area vitalization project” includes:
1. The beautification and improvement of the public portions of
any area zoned primarily for business or commercial purposes, including,
without limitation:
(a) Public restrooms;
(b) Facilities for outdoor lighting and heating;
(c) Decorations;
(d) Fountains;
(e) Landscaping;
(f ) Facilities or equipment, or both, to enhance protection of
persons and property within the improvement district;
(g) Ramps, sidewalks and plazas; and
(h) Rehabilitation or removal of existing structures; and
2. The improvement of an area zoned primarily for business or
commercial purposes by providing promotional activities.
(Added to NRS by 1999, 2861 )
“Condemnation”
or “condemn” means the acquisition by the exercise of the power of
eminent domain of property for any facilities, other property, project,
or an interest therein, herein authorized. A municipality may exercise in
the State the power of eminent domain, either within or without the
municipality, and, in the manner provided by law for the condemnation of
private property for public use, may take any property necessary to carry
out any of the objects or purposes hereof, whether such property be
already devoted to the same use by any corporate district or other public
body, or otherwise, and may condemn any existing works or facilities in
the municipality now or hereafter used. The power of eminent domain
vested in the governing body shall include the power to condemn, in the
name of the municipality, either the fee simple or any lesser estate or
interest in any real property which the governing body by resolution
shall determine is necessary for carrying out the purposes hereof. Such
resolution shall be prima facie evidence that the taking of the fee
simple or easement, as the case may be, is necessary.
(Added to NRS by 1965, 1350)
“Cost,” or
“cost of the project,” or words of similar import, means all or any part
designated by the governing body of the cost of any facilities, project,
or interest therein, being acquired, which cost, at the option of the
governing body may include all or any part of the incidental costs
pertaining to the project, including without limiting the generality of
the foregoing, preliminary expenses advanced by the municipality from
funds available for use therefor in the making of surveys, preliminary
plans, estimates of cost, assessment plats, other preliminaries, the
costs of appraising, printing, employing engineers, architects, fiscal
agents, attorneys at law, clerical help, other agents or employees, costs
of making, publishing, posting, mailing and otherwise giving any notice
in connection with the project, the taking of options, the levy of
assessments, the issuance of securities, the filing or recordation of
instruments, the discounting of bonds, interest on interim warrants, the
levy and collection of assessments and installments thereof, and all
other expenses necessary or desirable and appertaining to any project, as
estimated or otherwise ascertained by the governing body.
(Added to NRS by 1965, 1350)
“County” means any county in the
State; and where the context so indicates, “county” means the
geographical area comprising the county.
(Added to NRS by 1965, 1351; A 1971, 2100)
“County assessor” means
the county assessor of the county in which the municipality proceeding
hereunder is located; and if any such municipality is located in more
than one county, “county assessor” means each county assessor of each
county in which such municipality is located.
(Added to NRS by 1965, 1351)
“County treasurer” means
the county treasurer of each such county.
(Added to NRS by 1965, 1351)
“Curb and gutter
project” means any curbs and gutters acquired or improved and
appertaining to sidewalks or streets, or both, and all appurtenances and
incidentals, including real and other property therefor.
(Added to NRS by 1965, 1351)
“Drainage project” means
any natural and artificial watercourses, wells, ditches, lakes,
reservoirs, revetments, canals, levees, dikes, walls, embankments,
bridges, sewers, culverts, syphons, sluices, flumes, ponds, dams,
retarding basins, and other water diversion and storage facilities,
pumping stations, stream gauges, rain gauges, flood warning service and
appurtenant telephone, telegraph, radio and television service, and all
appurtenances and incidentals necessary, useful or desirable for any such
facilities (or any combination thereof), including real and other
property therefor.
(Added to NRS by 1965, 1351)
“Electrical project”
means any facilities for the transmission and distribution of electrical
power, either above or beneath the surface of the ground, including
lines, poles, conduits, house connections, transformers and related
appliances, and all appurtenances and incidentals necessary, useful or
desirable for any such facilities (or any combination thereof), including
real and other property therefor.
(Added to NRS by 1971, 177)
“Engineer” means the municipal
engineer or any competent engineer or firm of engineers employed by the
municipality in connection with any facility, property, project or power
herein authorized.
(Added to NRS by 1965, 1351)
“Equipment” or
“equip” means the furnishing of all necessary or desirable, related or
appurtenant facilities, or any combination thereof, appertaining to any
facilities, property, project, or interest therein, herein authorized.
(Added to NRS by 1965, 1351)
“Federal Government”
means the United States of America, or any agency, instrumentality or
corporation thereof.
(Added to NRS by 1965, 1351)
1. “Governing body” means the city council, city commission, board
of county commissioners, board of trustees, board of directors, board of
supervisors or other legislative body of the public body proceeding
hereunder in which body the legislative powers of the public body are
vested.
2. In the case of an unincorporated town, “governing body” means
the board of county commissioners or, if appropriate, the town board.
(Added to NRS by 1965, 1351; A 1967, 1737; 1969, 325; 1981, 957;
1983, 126)
“Hereby,”
“herein,” “hereinabove,” “hereinafter,” “hereinbefore,” “hereof,”
“hereto” and “hereunder” refer to this Consolidated Local Improvements
Law and not solely to the particular portion thereof in which such word
is used.
(Added to NRS by 1965, 1351)
“Improvement” or
“improve” means the extension, widening, lengthening, betterment,
alteration, reconstruction, repair or other improvement (or any
combination thereof) of facilities, other property, any project, or an
interest therein, herein authorized, including, without limitation,
conducting promotional activities within an improvement district created
for a commercial area vitalization project.
(Added to NRS by 1965, 1351; A 1999, 2864 )
“Improvement
district” means the geographical area within the municipality designated
and delineated by the governing body, in which is located each tract to
be assessed for a project. An improvement district may consist of
noncontiguous areas. Improvement districts shall be designated by
consecutive numbers or in some other manner to identify separately each
such district in the municipality.
(Added to NRS by 1965, 1351; A 2005, 1825 )
“Mailed
notice” or “notice by mail” means the giving by the engineer, clerk, or
any deputy thereof, as determined by the governing body, of any
designated written or printed notice addressed to the last known owner or
owners of each tract being assessed or other designated person at his or
their last known address or addresses by deposit, at least 20 days prior
to the designated hearing or other time or event, in the United States
mails, postage prepaid as first-class mail. The names and addresses of
such property owners shall be obtained from the records of the county
assessor or from such other source or sources as the clerk or the
engineer deems reliable. Any list of such names and addresses
appertaining to any improvement district may be revised from time to
time, but such a list need not be revised more frequently than at
12-month intervals. Any mailing of any notice herein required shall be
verified by the affidavit or certificate of the engineer, clerk, the
deputy, or other person mailing the notice, which verification shall be
retained in the records of the municipality at least until all
assessments and bonds appertaining thereto have been paid in full, or any
claim is barred by a statute of limitations. Such affidavit of mailing
shall be prima facie evidence of the mailing of such notice in accordance
with the requirements of this section.
(Added to NRS by 1965, 1352)
“Member” means a councilman,
alderman, commissioner, trustee, director or other member of a governing
body.
(Added to NRS by 1965, 1352)
1. “Municipality” means any county, unincorporated town or city in
the State, including Carson City, whether incorporated or governed under
a general act, special legislative act or special charter of any type or
other political subdivision to which this chapter applies. “Municipal”
pertains thereto. Where the context so indicates, “municipality” means
the geographical area comprising the municipality.
2. “Municipality” does not include an irrigation district or other
special district governed by title 48 of NRS.
(Added to NRS by 1965, 1352; A 1969, 325; 1971, 2100; 1979, 490;
1981, 958; 1983, 126; 1987, 1717)
“Off-street
parking project” means parking facilities for the parking of motor
vehicles off the public streets, including graded, regraded, graveled,
oiled, surfaced, macadamized, paved, curbed, guttered, drained and
sidewalked sites therefor, driveways, ramps, structures, buildings,
elevators, traffic control equipment, and all appurtenances and
incidentals necessary, useful or desirable for off-street parking
facilities (or any combination thereof), including real and other
property therefor.
(Added to NRS by 1965, 1352)
“Overhead
service facilities” means service facilities located above the surface of
the ground, except that the term does not include:
1. Facilities including transformers, pull boxes, service
terminals, pedestal terminals, splice closures, apparatus cabinets and
other similar facilities that normally are above the surface in areas
where service lines are underground in accordance with standard
underground practices.
2. On-the-ground facilities that are attached to overhead service
facilities and used to connect an underground system to the overhead
service facilities.
(Added to NRS by 1997, 2493)
“Overpass project” means
any bridge, viaduct, or other structure or facilities for the
transportation of pedestrians, motor and other vehicles and utility
lines, over any street, stream, railroad tracks, and any other way or
place, approaches, ramps, structures, crosswalks, sidewalks, driveways,
culverts, drains, sewers, manholes, inlets, outlets, retaining walls,
artificial lights, pumping equipment, ventilating equipment, and all
appurtenances and incidentals necessary, useful or desirable for any such
overpass (or any combination thereof), including real and other property
therefor.
(Added to NRS by 1965, 1352)
“Park project” means real
property, facilities and equipment for parks, including without
limitation graded, regraded, graveled, surfaced, drained, cultivated and
otherwise improved sites therefor, and other recreational facilities, and
all appurtenances and incidentals necessary, useful or desirable for any
such park property, facilities and equipment.
(Added to NRS by 1965, 1353)
“Posting” means posting, at least
20 days prior to the designated hearing or other time or event:
1. On the website of the municipality, if any; or
2. In three public places located on public property at or near
the site of the project.
(Added to NRS by 1965, 1353; A 2005, 1825 )
“Project” means any structure,
facility, undertaking or system which a municipality is herein authorized
to acquire, improve, equip, maintain or operate. A project may consist of
all kinds of personal and real property.
(Added to NRS by 1965, 1353)
“Promotional
activity” includes:
1. Promotion of public events that benefit business or real
property in the improvement district.
2. Providing music in any public place within the improvement
district.
3. Promotion of tourism within the improvement district.
4. Marketing and economic development, including the recruitment
and retention of retail business.
5. Providing services related to security, sanitation, the removal
of graffiti, the cleaning of streets and sidewalks and providing other
municipal services that are supplemental to those typically provided by
the municipality.
6. Any other activity that benefits businesses and real property
located in the improvement district.
(Added to NRS by 1999, 2861 )
“Property” means real property
and personal property.
(Added to NRS by 1965, 1353)
“Public body” means the State
of Nevada, or any agency, instrumentality, or corporation thereof, or any
municipality, school district, other type district, or any other
subdivision of the State, excluding the Federal Government.
(Added to NRS by 1965, 1353; A 1981, 958)
“Publication” or
“publish” means publication in at least one newspaper of general
circulation in the municipality and published at least once a week.
Except as herein otherwise expressly provided or necessarily implied,
“publication” or “publish” also means publication for at least once a
week for 3 consecutive weeks by 3 weekly insertions, the first
publication being at least 15 days prior to the designated time or event.
Unless otherwise so stated, it shall not be necessary that publication be
made on the same day of the week in each of the 3 calendar weeks, but not
less than 14 days shall intervene between the first publication and the
last publication. Any publication herein required shall be verified by
the affidavit of the publisher and filed with the clerk.
(Added to NRS by 1965, 1353)
“Real property” means:
1. Land, including land under water.
2. Buildings, structures, fixtures and improvements on land.
3. Any property appurtenant to or used in connection with land.
4. Every estate, interest, privilege, easement, franchise and
right in land, legal or equitable, including, without limiting the
generality of the foregoing, rights-of-way, terms for years, and liens,
charges or encumbrances by way of judgment, mortgage or otherwise, and
the indebtedness secured by such liens.
(Added to NRS by 1965, 1353)
“Sanitary sewer
project” means facilities appertaining to a municipal sanitary sewerage
system for the collection, interception, transportation, treatment,
purification and disposal of sewage, liquid wastes, solid wastes, night
soil, and industrial wastes, including without limitation a sewerage
treatment plant, sewerage purification and treatment works and disposal
facilities, drying beds, pumping plant and station, connections,
laterals, other collection lines, outfalls, outfall sewers, trunk sewers,
intercepting sewers, force mains, water lines, sewer lines, conduits,
ditches, pipes, and transmission lines, engines, valves, pumps, meters,
apparatus, fixtures, structures, buildings, and all appurtenances and
incidentals necessary, useful or desirable for the collection,
interception, transportation, treatment, purification and disposal of
sewage, liquid wastes, solid wastes, night soil and industrial wastes (or
any combination thereof), including real and other property therefor.
(Added to NRS by 1965, 1353)
“Security wall” means any
wall composed of stone, brick, concrete, concrete blocks, masonry or
similar building material, together with footings, pilasters, outriggers,
grillwork, gates and other appurtenances, constructed around the
perimeter of a residential subdivision with respect to which a final map
has been recorded pursuant to NRS 278.360 to 278.460 ,
inclusive, to protect the several tracts in the subdivision and their
occupants from vandalism.
(Added to NRS by 1983, 870)
“Service facilities”
means any works or improvements used or useful in providing:
1. Electric or communication service; or
2. Service from a community antenna television system as that term
is defined in NRS 711.040 ,
Ę including, but not limited to, poles, supports, tunnels, manholes,
vaults, conduits, pipes, wires, conductors, guys, stubs, platforms,
crossarms, braces, transformers, insulators, cutouts, switches,
capacitors, meters, communication circuits, appliances, attachments and
appurtenances.
(Added to NRS by 1997, 2493)
“Service provider” means:
1. A person or corporation subject to the jurisdiction of the
Public Utilities Commission of Nevada that provides electric or
communication service to the public; and
2. A community antenna television company as that term is defined
in NRS 711.030 that provides service from a community antenna television
system,
Ę by means of service facilities.
(Added to NRS by 1997, 2493)
“Sidewalk project” means
any sidewalk, including without limitation graded, regraded, graveled,
surfaced, macadamized and paved pedestrian rights-of-way, artificial
lights and lighting equipment, and all appurtenances and incidentals (or
any combination thereof), including real and other property therefor.
(Added to NRS by 1965, 1354)
“Special benefit” means
the increase in the market value of a tract that is directly attributable
to a project for which an assessment is made as determined by the local
government that made the assessment. The term may include incidental
costs of the project as determined by the local government.
(Added to NRS by 1989, 523; A 1991, 668)
“State” means the State of Nevada,
or any agency, instrumentality or corporation thereof; and where the
context so indicates, “State” means the geographical area comprising the
State of Nevada.
(Added to NRS by 1965, 1354; A 1971, 2100)
“Storm sewer project”
means facilities appertaining to a municipal storm sewer system for the
collection, interception, transportation and disposal of rainfall and
other storm waters, including without limitation inlets, connections,
laterals, other collection lines, outfalls, outfall sewers, trunk sewers,
intercepting sewers, force mains, water lines, sewer lines, canals,
pipes, transmission lines, natural and artificial watercourses, wells,
ditches, reservoirs, revetments, engines, valves, pumps, meters,
apparatus, fixtures, structures, buildings, and all appurtenances and
incidentals necessary, useful or desirable for the collection,
interception, transportation and disposal of rainfall and other storm
waters (or any combination thereof), including real and other property
therefor.
(Added to NRS by 1965, 1354)
“Street” means any street, avenue,
boulevard, alley, highway or other public right-of-way used for any
vehicular traffic, but excluding a sidewalk designed primarily for use by
pedestrians.
(Added to NRS by 1965, 1354)
“Street
beautification project” means the beautification of any street,
including, without limitation, median strips, pedestrian malls, covered
walkways or areas, water distribution and irrigation systems, retaining
walls, landscaping, tree planting, shrubbery, foliage, fountains,
waterfalls, decorative structures, benches, information booths,
restrooms, signs and other structures, and the reconstruction and
relocation of existing municipally owned works, improvements or
facilities on such streets, whether or not performed in conjunction with
a street project or off-street parking project, or both.
(Added to NRS by 1999, 853 )
“Street project” means any
street, including without limitation grades, regrades, gravel, oiling,
surfacing, macadamizing, paving, crosswalks, sidewalks, driveway
approaches, curb cuts, curbs, gutters, culverts, drains, sewers,
manholes, inlets, outlets, retaining walls, bridges, overpasses, tunnels,
underpasses, approaches, artificial lights and lighting equipment,
parkways, grade separators, traffic separators and traffic control
equipment, and all appurtenances and incidentals (or any combination
thereof), including real and other property therefor.
(Added to NRS by 1965, 1354)
“Taxes” means general (ad valorem)
taxes pertaining to any project herein authorized.
(Added to NRS by 1965, 1354)
“Telephone project”
means facilities pertaining to the distribution of telephone cables and
lines, including without limitation subsurface conduits, and all
appurtenances and incidentals related thereto (or any combination
thereof).
(Added to NRS by 1971, 177)
“Tourism
and entertainment project” means any publicly owned building or complex
of buildings to accommodate or house public and private activities as a
part of a multi-faceted center for tourism, including, without
limitation, library facilities, museum facilities, theater facilities,
aquarium facilities, art galleries, picture galleries, auditorium
facilities, exposition facilities, athletic facilities, racing facilities
and any other structures, fixtures, appurtenances and property and other
incidentals which are necessary, useful or desirable for such a project,
or any combination thereof.
(Added to NRS by 2003, 2932 )
“Tract” means any tract, lot or
other parcel of land for assessment purposes, whether platted or
unplatted, regardless of lot or land lines. Lots, plots, blocks and other
subdivisions may be designated in accordance with any recorded plat
thereof; and all lands, platted and unplatted, shall be designated by a
definite description. For all purposes of the Consolidated Local
Improvements Law and any law amendatory thereof or supplemental thereto,
any tract which is assessable property in an improvement district may be
legally described pursuant to NRS 361.189 .
(Added to NRS by 1965, 1354; A 1969, 953; 1975, 1682)
“Transportation
project” means a project to provide local transportation for public use,
and includes works, systems and facilities for transporting persons,
rolling stock, equipment, terminals, stations, platforms and other
facilities necessary, useful or desirable for such a project, and all
property, easements, rights-of-way and other rights or interest
incidental to the project.
(Added to NRS by 1985, 1484)
“Treasurer” means the city
treasurer, county treasurer, or other officer of the municipality upon
whom is delegated by law general responsibility for the maintenance of
the moneys and other funds of the municipality.
(Added to NRS by 1965, 1355)
“Underground conversion project” means the removal of existing overhead
service facilities owned by one or more service providers and the
replacement thereof with underground service facilities constructed at
the same location or at different locations.
(Added to NRS by 1997, 2493)
“Underpass project”
means any tunnel, tube or other structure or facilities for the
transportation of pedestrians, motor and other vehicles, and utility
lines, under any street, stream, railroad tracks, and any other way or
place, approaches, ramps, structures, crosswalks, sidewalks, driveways,
culverts, drains, sewers, manholes, inlets, outlets, retaining walls,
artificial lights, pumping equipment, ventilating equipment, and all
appurtenances and incidentals necessary, useful or desirable for any such
underpass (or any combination thereof), including real and other property
therefor.
(Added to NRS by 1965, 1355)
“Water project” means
facilities appertaining to a municipal water system for the collection,
transportation, treatment, purification and distribution of water,
including without limitation springs, wells, other raw water sources,
basin cribs, dams, reservoirs, towers, other storage facilities, pumping
plants and stations, filter plant, purification system, water treatment
facilities, power plant, waterworks plant, valves, standpipes,
connections, hydrants, conduits, flumes, sluices, canals, ditches, water
transmission and distribution mains, pipes, lines, laterals, and service
pipes, engines, boilers, pumps, meters, apparatus, tools, equipment,
fixtures, structures, buildings, and all appurtenances and incidentals
necessary, useful or desirable for the acquisition, transportation,
treatment, purification and distribution of potable water or untreated
water for domestic, commercial and industrial use and irrigation (or any
combination thereof), including real and other property therefor.
(Added to NRS by 1965, 1355)
For the purpose of computing any
period of time prescribed herein, including but not limited to
publications, the day of the first publication, other act or designated
time shall be excluded, and the day of the last publication, other act or
designated time shall be included.
(Added to NRS by 1965, 1355)
GENERAL PROCEDURE FOR LOCAL IMPROVEMENTS
1. The governing body of a county, city or town, upon behalf of
the municipality and in its name, without any election, may from time to
time acquire, improve, equip, operate and maintain, within or without the
municipality, or both within and without the municipality:
(a) A commercial area vitalization project;
(b) A curb and gutter project;
(c) A drainage project;
(d) An off-street parking project;
(e) An overpass project;
(f) A park project;
(g) A sanitary sewer project;
(h) A security wall;
(i) A sidewalk project;
(j) A storm sewer project;
(k) A street project;
(l) A street beautification project;
(m) A transportation project;
(n) An underpass project;
(o) A water project; and
(p) Any combination of such projects.
2. In addition to the power specified in subsection 1, the
governing body of a city having a commission form of government as
defined in NRS 267.010 , upon behalf of
the municipality and in its name, without any election, may from time to
time acquire, improve, equip, operate and maintain, within or without the
municipality, or both within and without the municipality:
(a) An electrical project;
(b) A telephone project;
(c) A combination of an electrical project and a telephone project;
(d) A combination of an electrical project or a telephone project
with any of the projects, or any combination thereof, specified in
subsection 1; and
(e) A combination of an electrical project and a telephone project
with any of the projects, or any combination thereof, specified in
subsection 1.
3. In addition to the power specified in subsections 1 and 2, the
governing body of a municipality, on behalf of the municipality and in
its name, without an election, may finance an underground conversion
project with the approval of each service provider that owns the overhead
service facilities to be converted.
4. In addition to the power specified in subsections 1, 2 and 3,
if the governing body of a municipality in a county whose population is
less than 400,000 complies with the provisions of NRS 271.650 , the governing body of the municipality, on
behalf of the municipality and in its name, without any election, may
from time to time acquire, improve, equip, operate and maintain, within
or without the municipality, or both within and without the municipality:
(a) An art project; and
(b) A tourism and entertainment project.
(Added to NRS by 1965, 1355; A 1971, 177; 1981, 958; 1983, 871;
1985, 1484; 1997, 2495; 1999, 854 , 2865 ; 2001, 2080 ; 2003, 2935 )
The governing body of any
municipality, upon behalf of the municipality and in its name, for the
purpose of defraying all the cost of acquiring or improving, or acquiring
and improving, any project herein authorized, or any portion of the cost
thereof not to be defrayed with moneys available therefor from the
general fund, any special fund, or otherwise, shall have power hereunder:
1. To levy assessments against assessable property within the
municipality and to cause the assessments so levied to be collected.
2. To levy from time to time and cause to be collected taxes
against all taxable property within the municipality, without limitation
as to rate or amount, except for the limitation in Section 2 of Article
10 of the Constitution of the State of Nevada, to pay the principal of
and interest on bonds to the extent assessments are insufficient therefor.
3. To pledge the proceeds of any assessments and taxes levied
hereunder to the payment of special assessment bonds and to create liens
on such proceeds to secure such payments.
4. To issue special assessment bonds as herein provided.
5. To make all contracts, execute all instruments and do all
things necessary or convenient in the exercise of the powers granted
herein, or in the performance of the municipality’s covenants or duties
or in order to secure the payment of its bonds, provided no encumbrance,
mortgage or other pledge of property (excluding any money) of the
municipality is created thereby, and provided no property (excluding
money) of the municipality is liable to be forfeited or taken in payment
of such bonds.
(Added to NRS by 1965, 1356)
The procedure for acquiring or improving or acquiring and
improving any project can be initiated in one of the following ways:
1. Provisional order method; or
2. Petition method.
(Added to NRS by 1965, 1356)
1. Whenever the governing body of a municipality determines to
form an improvement district to conduct any project, the engineer shall
prepare and file with the clerk:
(a) Preliminary plans showing:
(1) A typical section of the contemplated improvement.
(2) The type or types of material, approximate thickness and
wideness.
(3) A preliminary estimate of the cost of the project,
including incidental costs.
(b) An assessment plat showing:
(1) The area to be assessed.
(2) Except as otherwise provided in NRS 271.378 , the amount of maximum benefits estimated to
be assessed against each tract in the assessment area.
(c) If a resolution of the governing body does not otherwise
provide, the information required pursuant to the provisions of
subsections 2 to 7, inclusive.
Ę The governing body is not required to employ the services of an
appraiser to estimate or to assist the engineer in estimating the
benefits to be derived from the project.
2. The preliminary plans may provide for one or more types of
construction, and the engineer shall separately estimate the cost of each
type of construction. The estimate may be made in a lump sum or by unit
prices, as the engineer determines is most desirable for the improvement
complete in place.
3. A resolution or document prepared by the engineer pursuant to
subsection 1 must describe the project in general terms.
4. The resolution or document must state:
(a) What part or portion of the expense of the project is of
special benefit and therefore is to be paid by assessments.
(b) What part, if any, has been or is proposed to be defrayed with
money derived from other than the levy of assessments.
(c) The basis by which the cost will be apportioned and assessments
levied.
5. If the assessment is not to be made according to front feet,
the resolution or document must:
(a) By apt description designate the improvement district,
including the tracts to be assessed.
(b) Describe definitely the location of the project.
(c) State that the assessment is to be made upon all the tracts
benefited by the project proportionately to the benefits received.
6. If the assessment is to be upon the abutting property upon a
frontage basis, it is sufficient for the resolution or document so to
state and to define the location of the project to be made.
7. It is not necessary in any case to describe minutely in the
resolution or document each particular tract to be assessed, but simply
to designate the property, improvement district or the location, so that
the various parts to be assessed can be ascertained and determined to be
within or without the proposed improvement district.
8. If the preliminary plans include a commercial area vitalization
project, then in addition to the other requirements in this section,
before the plans are ratified by the governing body, the plans must
include a plan for the management of the proposed improvement district
which must include, without limitation:
(a) The improvements proposed for each year of the first 5 fiscal
years of the proposed improvement district;
(b) An estimate of the total amount to be expended on improvements
in the first year of operation;
(c) A list of any other special assessments that are currently
being levied within the proposed improvement district;
(d) The name of any proposed association; and
(e) Any other matter that the governing body requires to be set
forth in the plan.
9. Upon the filing of the plans, plat and, if the engineer
prepares a document pursuant to paragraph (c) of subsection 1, the
document prepared by the engineer pursuant to paragraph (c) of subsection
1, they must be examined by the governing body. If the plans, plat and
document, if any, are found to be satisfactory, the governing body shall
make a provisional order by resolution to the effect that the project
will be acquired or improved, or both acquired and improved.
(Added to NRS by 1965, 1356; A 1991, 668, 1872; 1999, 854 , 2865 ; 2005, 1825 )
1. Except as otherwise provided in subsection 2, whenever the
owner or owners of lands to be assessed for not less than 90 percent of
the entire cost of any project, including all incidental expenses,
constituting at least 66 2/3 percent in frontage, in area or other
property basis used for the computation of assessments as therein
provided, as the case may be, by written petition, initiates the
acquisition of any project which the governing body is authorized to
initiate, subject to the following limitations:
(a) Except as otherwise provided in subsection 7 of NRS 271.325
, the governing body may incorporate
such project in any improvement district or districts.
(b) The governing body need not proceed with the acquisition of any
such project or any part thereof after holding a hearing thereon,
pursuant to NRS 271.310 , and all
provisions thereof thereunto enabling, if the governing body shall
determine that it is not for the public interest that the proposed
project, or a part thereof, be then ordered to be made.
(c) Any particular kind of project, or any material therefor, or
any part thereof, need not be acquired or located, as provided in the
petition, if the governing body shall determine that such is not for the
public interest.
(d) The governing body need not take any proceedings or action upon
receiving any such petition, if the governing body shall thereupon
determine by resolution that the acquisition of the designated project
probably is not feasible for a reason or reasons stated in such
resolution, and if the resolution requires a cash deposit or a pledge of
property in at least an amount or value therein designated and found
therein by the governing body probably to be sufficient to defray the
expenses and costs incurred by the municipality taken preliminary to and
in the attempted acquisition of the project designated in the petition,
and if such deposit or pledge is not made with the treasurer within 20
days after one publication in a newspaper of general circulation in the
municipality of a notice of the resolution’s adoption and of its content
in summary form. An additional deposit or pledge may from time to time be
similarly so required as a condition precedent to the continuation of
action by the municipality. Whenever such deposit or pledge is so made
and thereafter the governing body shall determine that such acquisition
is not feasible within a reasonable period of time, the governing body
may require that all or any portion of the costs theretofore incurred in
connection therewith by the municipality after its receipt of the
petition shall be defrayed from such deposit or the proceeds of such
pledged property in the absence of such defrayment of costs by
petitioners or other interested persons within 20 days after the
determination by resolution of the amount so to be defrayed and after
such published notice thereof.
2. A petition signed by owners of tracts constituting at least
one-half of the basis used for computation of assessments is sufficient
to initiate procedures for acquiring or improving a commercial area
vitalization project. A petition for acquiring or improving a commercial
area vitalization project must be accompanied by a plan describing
proposed improvements and a proposed assessment plat when submitted to
the governing body.
(Added to NRS by 1965, 1357; A 1999, 2867 )
1. Except as otherwise expressly provided or necessarily implied
in this section or in NRS 271.285 , upon
the filing of such a petition, the governing body shall proceed in the
same manner as is provided for hereby where proceedings are initiated by
the governing body.
2. Upon the filing of a petition for the acquisition or
improvement of a commercial area vitalization project, the governing body
shall hold a public hearing on the petition. At least 20 days before the
public hearing, the governing body shall:
(a) Mail notice of the hearing to each owner of real property
within the proposed improvement district and to each tenant who resides
or owns a business located within the proposed improvement district; and
(b) Publish notice of the hearing in a newspaper of general
circulation in the municipality,
Ę describing the purpose and general location of the proposed improvement
district, and the date, time and place of the proposed public hearing.
3. At the public hearing, any owner of real property or tenant who
resides or owns a business located within the proposed district for a
commercial area vitalization project may present, orally or in writing,
the reasons why he believes that:
(a) The petition does not contain a sufficient number of qualified
signatures; or
(b) The finding required by subsection 4 cannot reasonably be made
with respect to any part of the proposed improvement district.
4. After consideration of any objections made at the hearing, and
of any other information reasonably known to it, the governing body must,
as a condition precedent to the initiation of the procedure for acquiring
or improving a commercial area vitalization project, find that the public
interest will benefit by the provision of the proposed improvements
within that part of the municipality. In making this determination, the
governing body shall consider the differences it finds between the
municipality as a whole and the territory within and adjacent to the
proposed improvement district.
(Added to NRS by 1965, 1358; A 1999, 2868 )
1. More than one project may be combined in one improvement
district when the governing body determines such projects may be combined
together in an efficient and economical improvement district.
2. If in the combination of projects, they shall be separate and
distinct by reason of substantial difference in their character or
location, or otherwise, each such project shall be considered as a unit
or quasi-improvement district for the purpose of petition, remonstrance
and assessment.
3. In case of such combination, the governing body shall designate
the project and area constituting each such unit, and in the absence of
an arbitrary and unreasonable abuse of discretion, its determination that
there is or is not such a combination and its determination of the
project and area constituting each such unit shall be final and
conclusive.
4. The costs of acquiring or improving each such project shall be
segregated for the levy of assessments and an equitable share of the
incidental costs shall be allocated to each such unit.
(Added to NRS by 1965, 1358)
1. The governing body may, by resolution, dissolve an improvement
district that is created for the purposes of a commercial area
vitalization project if property owners whose property is assessed for a
combined total of more than 50 percent of the total amount of the
assessments of all the property in the improvement district submit a
written petition to the governing body that requests the dissolution of
the district within the period prescribed in subsection 2.
2. The dissolution of an improvement district pursuant to this
section may be requested within 30 days after:
(a) The first anniversary of the date the improvement district was
created; and
(b) Each subsequent anniversary thereafter.
3. As soon as practicable after the receipt of the written
petition of the property owners submitted pursuant to subsection 1, the
governing body shall pass a resolution of intention to dissolve the
improvement district. The governing body shall give notice of a hearing
on the dissolution. The notice must be provided and the hearing must be
held pursuant to the requirements set forth in NRS 271.377 . If the governing body determines that
dissolution of the improvement district is appropriate, it shall dissolve
the improvement district by resolution, effective not earlier than the
30th day after the hearing.
4. If there is indebtedness, outstanding and unpaid, incurred to
accomplish any of the purposes of the improvement district, the portion
of the assessment necessary to pay the indebtedness remains effective and
must be continued in the following years until the debt is paid.
(Added to NRS by 1999, 2864 )
An association with which a governing body contracts
pursuant to NRS 271.332 may, at any
time, request that the governing body modify a plan or plat with regard
to the commercial area vitalization project. Upon the written request of
the association, the governing body may modify the plan or plat by
ordinance after holding a hearing on the proposed modification pursuant
to NRS 271.377 . If the proposed
modification of a plat expands the territory for assessment, a person who
owns or resides within a tract which is located within the territory
proposed to be added to the improvement district and which is used
exclusively for residential purposes may file a protest pursuant to NRS
271.392 at any time before the
governing body modifies the plat by ordinance. A petition is not required
for a modification made pursuant to this section.
(Added to NRS by 1999, 2862 )
1. Any estimate of cost required or authorized herein shall not
constitute a limitation upon such cost nor a limitation upon the rights
and powers of the governing body or of any officers, agents or employees
of the municipality, except as herein otherwise expressly stated.
2. No assessment, however, shall exceed the amount of the estimate
of maximum special benefits to the tract assessed from any project.
(Added to NRS by 1965, 1358)
1. In the provisional order the governing body shall set a time,
at least 20 days thereafter, and a place at which the owners of the
tracts to be assessed, or any other interested persons, may appear before
the governing body and be heard as to the propriety and advisability of
acquiring or improving, or acquiring and improving, the project or
projects provisionally ordered. If a mobile home park is located on one
or more of the tracts to be assessed, the notice must be given to the
owner of the tract and each tenant of that mobile home park.
2. Notice must be given:
(a) By publication.
(b) By mail.
(c) By posting.
3. Proof of publication must be by affidavit of the publisher.
4. Proof of mailing and proof of posting must be by affidavit of
the engineer, clerk, or any deputy mailing the notice and posting the
notice, respectively.
5. Proof of publication, proof of mailing and proof of posting
must be maintained in the records of the municipality until all the
assessments appertaining to the project have been paid in full, including
principal, interest, any penalties, and any collection costs.
6. The notice may be prepared by the engineer and ratified by the
governing body, and, except as otherwise provided in subsection 7, must
state:
(a) The kind of project proposed.
(b) The estimated cost of the project, and the portion, if any, to
be paid from sources other than assessments.
(c) The basis for apportioning the assessments, which assessments
must be in proportion to the special benefits derived to each of the
several tracts comprising the assessable property and on a front foot,
area, zone or other equitable basis.
(d) The number of installments and time in which the assessments
will be payable.
(e) The maximum rate of interest on unpaid installments of
assessments.
(f) The extent of the improvement district to be assessed, by
boundaries or other brief description.
(g) The time and place of the hearing where the governing body will
consider all objections to the project.
(h) That all written objections to the project must be filed with
the clerk of the municipality at least 3 days before the time set for the
hearing.
(i) If the project is not a commercial area vitalization project,
that pursuant to NRS 271.306 , if a
majority of the property owners to be assessed for a project proposed by
a governing body object in writing within the time stated in paragraph
(h), the project must not be acquired or improved unless:
(1) The municipality pays one-half or more of the total cost
of the project, other than a park project, with money derived from other
than the levy or assessments; or
(2) The project constitutes not more than 2,640 feet,
including intersections, remaining unimproved in any street, including an
alley, between improvements already made to either side of the same
street or between improvements already made to intersecting streets.
(j) That the description of the tracts to be assessed, the maximum
amount of benefits estimated to be conferred on each such tract and all
proceedings in the premises are on file and can be examined at the office
of the clerk.
(k) Unless there will be no substantial change, that a substantial
change in certain existing street elevations or grades will result from
the project, without necessarily including any statement in detail of the
extent or location of any such change.
(l) That a person should object to the formation of the district
using the procedure outlined in the notice if his support for the
district is based upon a statement or representation concerning the
project that is not contained in the language of the notice.
(m) That if a person objects to the amount of maximum benefits
estimated to be assessed or to the legality of the proposed assessments
in any respect:
(1) He is entitled to be represented by counsel at the
hearing;
(2) Any evidence he 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 271.315 .
(n) If the project is a commercial area vitalization project, that:
(1) A person who owns or resides within a tract in the
proposed improvement district and which is used exclusively for
residential purposes may file a protest to inclusion in the assessment
plat pursuant to NRS 271.392 ; and
(2) Pursuant to NRS 271.306 , if written remonstrances by the owners of
tracts constituting one-third or more of the basis for the computation of
assessments for the commercial area vitalization project are presented to
the governing body, the governing body shall not proceed with the
commercial area vitalization project.
7. The notice need not state either or both of the exceptions
stated in subsection 2 of NRS 271.306
unless either or both of the exceptions are determined by the governing
body or the engineer to be relevant to the proposed improvement district
to which the notice appertains.
8. All proceedings may be modified or rescinded wholly or in part
by resolution adopted by the governing body, or by a document prepared by
the engineer and ratified by the governing body, at any time before the
passage of the ordinance adopted pursuant to NRS 271.325 , creating the improvement district, and
authorizing the project.
9. No substantial change in the improvement district, details,
preliminary plans or specifications or estimates may be made after the
first publication, posting or mailing of notice to property owners,
whichever occurs first, except for the deletion of a portion of a project
and property from the proposed program and improvement district or any
assessment unit.
10. The engineer may make minor changes in time, plans and
materials entering into the work at any time before its completion.
11. If the ordinance is for a commercial area vitalization
project, notice sent pursuant to this section must be sent by mail to
each person who owns real property which is located within the proposed
improvement district and to each tenant who resides or owns a business
located within the proposed improvement district.
(Added to NRS by 1965, 1359; A 1969, 1413; 1989, 460, 523, 638;
1991, 669, 1873; 1993, 290; 1999, 2868 )
1. Regardless of the basis used for apportioning assessments, the
amount apportioned to a wedge or V or any other irregularly shaped tract
must be in proportion to the special benefits thereby derived.
2. Except as otherwise provided in subsections 3 and 4, if, within
the time specified in the notice, complaints, protests and objections in
writing, that is, all written remonstrances, against acquiring or
improving the project proposed by initiation of the governing body are
filed with the clerk, signed by the owners of tracts constituting a
majority of the frontage, of the area, of the zone, or of the other basis
for the computation of assessments, as the case may be, of the tracts to
be assessed in the improvement district or in the assessment unit if the
improvement district is divided into assessment units, the project
therein must not be acquired or improved unless:
(a) The municipality pays one-half or more of the total cost of the
project, other than a park project, with money derived from other than
the levy of assessments; or
(b) The project constitutes not more than 2,640 feet, including
intersections, remaining unimproved in any street, including an alley,
between improvements already made to either side of the same street or
between improvements already made to intersecting streets. In this case
the governing body may on its own motion cause the intervening and
unimproved part of the street to be improved. Such improvements will not
be stayed or defeated or prevented by written complaints, protests and
objections thereto, unless the governing body in its sole discretion,
deems such written complaints, protests and objections proper to cause
the improvement to be stayed or prevented.
3. Written remonstrances by the owners of tracts constituting 50
percent of the basis for the computation of assessments suffice to
preclude the acquisition or improvement of a street beautification
project.
4. Written remonstrances by the owners of tracts constituting at
least one-third of the basis for the computation of assessments suffice
to preclude the acquisition or improvement of a commercial area
vitalization project. For the purposes of this subsection, the property
of a single owner may not be counted as constituting more than 10 percent
of the basis.
(Added to NRS by 1991, 1871; A 1993, 291; 1999, 856 , 2871 )
When expressly authorized by a provision of
this chapter and the conditions of paragraph (a) or (b), or both, of
subsection 2 of NRS 271.306 are
satisfied, the engineer may prepare a document required by this chapter
without the prior direction of the governing body, and the governing body
may ratify the document by ordinance or resolution upon determining that
the document is satisfactory. The determination of the governing body is
conclusive.
(Added to NRS by 1991, 1872)
Except as otherwise provided in
NRS 271.475 :
1. When expressly authorized by a provision of this chapter and
the conditions of paragraph (a) or (b), or both, of subsection 2 of NRS
271.306 are satisfied, an ordinance
required by this chapter may be adopted or amended as if an emergency
existed.
2. The governing body’s declaration, if any, in any ordinance that
it is such an ordinance is conclusive in the absence of fraud or gross
abuse of discretion.
3. Such an ordinance may become effective at any time when an
emergency ordinance of the municipality may go into effect.
4. Such an ordinance may be adopted by an affirmative vote of not
less than two-thirds of all 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.
(Added to NRS by 1991, 1871; A 1995, 390)
1. On the date and at the place fixed for the hearing any and all
property owners interested in the project may present their views in
respect to the proposed projects to the governing body. The governing
body may adjourn the hearing from time to time.
2. After the hearing has been concluded, after all written
complaints, protests and objections have been read and considered, and
after all persons desiring to be heard in person have been heard, the
governing body shall consider the arguments, if any, and any other
relevant material put forth, and shall by resolution or ordinance, as the
board determines, pass upon the merits of each such complaint, protest or
objection.
3. If the governing body determines that it is not for the public
interest that the proposed project, or a part of the project, be made,
the governing body shall make an order by resolution to that effect, and
thereupon the proceedings for the project, or the part of the project
determined against by the order, must stop and must not be begun again
until the adoption of a new resolution.
4. Any complaint, protest or objection to:
(a) The propriety of acquiring or improving or acquiring and
improving the project;
(b) The estimated cost of the project;
(c) The determination concerning the portion of the cost of the
project to be paid by assessments;
(d) The method used to estimate the special benefits to be derived
from the project generally or by any tract in the assessment area;
(e) The basis established for apportionment of the assessments; or
(f) The regularity, validity and correctness of any other
proceedings or instruments taken, adopted or made before the date of the
hearing,
Ę shall be deemed waived unless presented in writing at the time and in
the manner provided by NRS 271.305 .
(Added to NRS by 1965, 1361; A 1975, 845; 1991, 671)
1. Any person filing a written complaint, protest or objection as
provided in NRS 271.305 may, within 30
days after the governing body has finally passed on the complaint,
protest or objection by resolution or ordinance as provided in subsection
2 of NRS 271.310 , commence an action or
suit in any court of competent jurisdiction to correct or set aside the
determination, but thereafter all actions or suits attacking the validity
of the proceedings and the amount of benefits are perpetually barred.
2. Any person who brings an action pursuant to this section must
plead with particularity and prove the facts upon which he relies to
establish:
(a) That the estimate of the benefits to be derived from the
project or the method used to apportion the cost of the project is
fraudulent, arbitrary or unsupported by substantial evidence; or
(b) That any provision of NRS 271.265 to 271.310 ,
inclusive, or 271.800 has been violated.
Ę Conclusory allegations of fact or law are insufficient to comply with
the requirements of this subsection.
3. In any action brought pursuant to this section, judicial review
of the proceedings is confined to the record before the governing body.
Evidence that has not been presented to the governing body must not be
considered by the court.
(Added to NRS by 1965, 1361; A 1975, 845; 1991, 667, 671; 1997,
2496)
1. After the hearing and after the governing body has:
(a) Disposed of all complaints, protests and objections, oral and
in writing;
(b) Determined that it is not prevented from proceeding pursuant to
subsection 3 or 4 of NRS 271.306 ; and
(c) Determined that:
(1) Either or both exceptions stated in subsection 2 of NRS
271.306 apply; or
(2) There were not filed with the clerk complaints, protests
and objections in writing and signed by the owners of tracts constituting
a majority of the frontage, of the area, of the zone, or of the other
basis for the computation of assessments stated in the notice, of the
tracts to be assessed in the improvement district or in the assessment
unit, if any,
Ę and the governing body has jurisdiction to proceed, the governing body
shall determine whether to proceed with the improvement district, and
with each assessment unit, if any, except as otherwise provided in this
chapter.
2. If the governing body desires to proceed and desires any
modification, by motion or resolution it shall direct the engineer to
prepare and present to the governing body:
(a) A revised and detailed estimate of the total cost, including,
without limiting the generality of the foregoing, the cost of acquiring
or improving each proposed project and of each of the incidental costs.
The revised estimate does not constitute a limitation for any purpose.
(b) Full and detailed plans and specifications for each proposed
project designed to permit and encourage competition among the bidders,
if any project is to be acquired by construction contract.
(c) A revised map and assessment plat showing respectively the
location of each project and the tracts to be assessed therefor, not
including any area or project not before the governing body at a
provisional order hearing.
3. That resolution, a separate resolution, or the ordinance
creating the improvement district may combine or divide the proposed
project or projects into suitable construction units for the purpose of
letting separate and independent contracts, regardless of the extent of
any project constituting an assessment unit and regardless of whether a
portion or none of the cost of any project is to be defrayed other than
by the levy of special assessments. Costs of unrelated projects must be
segregated for assessment purposes as provided in this chapter.
(Added to NRS by 1965, 1361; A 1991, 1876; 1999, 2871 )
1. When an accurate estimate of cost, full and detailed plans and
specifications and map are prepared, are presented and are satisfactory
to the governing body, it shall, by resolution, make a determination that:
(a) Public convenience and necessity require the creation of the
district; and
(b) The creation of the district is economically sound and feasible.
Ę This determination may be made part of the ordinance creating the
district adopted pursuant to subsection 2 and is conclusive in the
absence of fraud or gross abuse of discretion.
2. The governing body may, by ordinance, create the district and
order the proposed project to be acquired or improved. This ordinance may
be adopted and amended as if an emergency existed.
3. The ordinance must prescribe:
(a) The extent of the improvement district to be assessed, by
boundaries or other brief description, and similarly of each assessment
unit therein, if any.
(b) The kind and location of each project proposed, without
mentioning minor details.
(c) The amount or proportion of the total cost to be defrayed by
assessments, the method of levying assessments, the number of
installments and the times in which the costs assessed will be payable.
(d) The character and extent of any construction units.
4. The engineer may further revise the cost, plans and
specifications and map from time to time for all or any part of any
project, and the ordinance may be appropriately amended before letting
any construction contract therefor and before any work being done other
than by independent contract let by the municipality.
5. The ordinance, if amended, must order the work to be done as
provided in this chapter.
6. Upon adoption or amendment of the ordinance, the governing body
shall cause to be recorded in the office of the county recorder a
certified copy of a list of the tracts to be assessed and the amount of
maximum benefits estimated to be assessed against each tract in the
assessment area, as shown on the assessment plat as revised and approved
by the governing body pursuant to NRS 271.320 . Neither the failure to record the list as
provided in this subsection nor any defect or omission in the list
regarding any parcel or parcels to be included within the district
affects the validity of any assessment, the lien for the payment thereof
or the priority of that lien.
7. The governing body may not adopt an ordinance creating or
modifying the boundaries of an improvement district for a commercial area
vitalization project if the boundaries of the improvement district
overlap an existing improvement district created for a commercial area
vitalization project.
(Added to NRS by 1965, 1362; A 1989, 255, 525; 1991, 1876; 1995,
390; 1999, 2872 ; 2001, 1758 )
1. Any construction work for any project shall be done in any one
or more of the following three ways:
(a) By independent contract.
(b) By use of municipally owned or leased equipment and municipal
officers, agents and employees.
(c) By another public body or the Federal Government acquiring or
improving a project or any interest therein which is herein authorized,
which results in general benefits to the municipality and in special
benefits to the assessable property being assessed therefor by the
municipality within its boundaries.
2. Any project or any interest therein not involving construction
work appertaining to a capital improvement may be acquired or improved
pursuant to any appropriate contract, or otherwise, including, without
limiting the generality of the foregoing, the condemnation or other
acquisition of real property. In such case nothing herein in subsection 1
nor in NRS 271.335 , 271.340 or 271.345
shall be applicable.
3. Notwithstanding a project herein authorized or any interest
therein may not be owned by a municipality nor be directly acquired or
improved, nor the costs thereof directly incurred, by a municipality, and
notwithstanding the project herein authorized or any interest therein may
be located on land, an easement or other interest therein, or other real
property owned by the Federal Government or a public body other than the
municipality, the municipality shall have the power:
(a) To acquire or improve, or both acquire and improve, or to
cooperate in the acquisition or improvement of, or both the acquisition
and improvement of, the project, or any interest therein, with the
Federal Government or any public body (other than the municipality),
pursuant to agreement between or among the municipality and such other
bodies corporate and politic, so long as the project or the interest
therein acquired or improved, or both acquired and improved, results in
general benefits to the municipality and in special benefits to the
assessable property being assessed therefor by the municipality within
its boundaries.
(b) To levy special assessments on such assessable property to
defray all or any part of the costs of the project or any interest
therein, or to defray all or any part of the municipality’s share of such
costs if all costs are not being defrayed by the municipality.
(c) To issue bonds and to exercise other powers herein granted and
appertaining to such acquisition or improvement, or both.
(Added to NRS by 1965, 1362)
1. A governing body that forms an improvement district for a
commercial area vitalization project may contract with a nonprofit
association to provide the improvements that are specified in the plans
for the commercial area vitalization project. If creation of the
commercial 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 )
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 )
1. No contract for doing construction work for acquiring or
improving the project contemplated may be made or awarded, nor may the
governing body incur any expense or liability in relation thereto, except
for maps, plats, diagrams, estimates, plans, specifications and notices,
until after the hearing upon the provisional order and notice thereof
provided for in NRS 271.305 have been
given and had.
2. This section does not prevent the governing body from
advertising by publication for proposals for doing the work whenever the
governing body sees fit, but the contract may not be made or awarded
before the time stated in subsection 1.
3. Except as otherwise provided in subsection 12 and in NRS
271.800 , in the case of construction
work done by independent contract for any project, or portion thereof, in
any improvement district, the municipality shall request competitive
bids, and proceed thereon, pursuant to the provisions of chapter 338
of NRS.
4. The municipality may waive any irregularity in the form of any
bid.
5. Any contract may be let on a lump sum or on a unit basis.
6. No contract may be entered into for such work unless the
contractor gives an undertaking with a sufficient surety or sureties
approved by the governing body and in an amount fixed by it for the
faithful performance of the contract and for payment of the contract.
7. Upon default in the performance of any contract, any designated
official, as directed by motion of the governing body, may advertise and
relet the remainder of the work without further ordinance or resolution
and deduct the cost from the original contract price and recover any
excess cost by suit on the original bond, or otherwise.
8. All contracts must provide among other things that the person
entering into the contract with the municipality will pay for all
materials furnished and labor and services rendered for the performance
of the contract, and that any person furnishing the materials or
rendering the services may maintain an action to recover for them against
the obligor in the undertaking as though the person was named therein.
9. A contract or agreement made in violation of the provisions of
this section is voidable, and no action may be maintained thereon by any
party thereto against the municipality.
10. To the extent the municipality makes any payment thereunder,
such a contract or agreement is valid, and any such payment may be
included in any cost defrayed by the levy of assessments, unless
theretofore the municipality elects to void the contract or agreement in
its entirety and to recover any such payment from the party to whom made.
11. The governing body, except as expressly limited in this
section, may, in the letting of contracts, impose such conditions upon
bidders with regard to bonds and securities, and such guaranties of good
and faithful performance and completion of any work and the keeping of
the work in repair, and providing for any further matter or thing in
connection therewith, as may be considered by the governing body to be
advantageous to the municipality and to all interested.
12. The provisions of subsections 3 to 11, inclusive, do not apply
to work performed by an association pursuant to a contract entered into
pursuant to NRS 271.332 .
(Added to NRS by 1965, 1363; A 1991, 1877; 1997, 2496; 1999, 2873
)
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 .
Ę 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 his property will be assessed for the
cost of the additional work.
(Added to NRS by 1995, 389)
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)
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)
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)
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) 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,
Ę 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)
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 )
1. After the making of any construction contract, or after the
determination of the net cost to the municipality, but not necessarily
after the completion of the project, the governing body, by resolution or
by a document prepared by the engineer and ratified by the governing
body, shall:
(a) Determine the cost of the project to be paid by the assessable
property in the improvement district.
(b) Order the engineer to make out an assessment roll, or ratify
his roll already made, containing, among other things:
(1) The name of each last known owner of each tract to be
assessed, or if not known, that the name is “unknown.”
(2) A description of each tract to be assessed, and the
amount of the proposed assessment thereon, apportioned upon the basis for
assessments stated in the provisional order for the hearing on the
project.
(c) Cause a copy of the resolution or ratified document to be
furnished by the clerk to the engineer.
2. In fixing the amount or sum of money that may be required to
pay the costs of the project, the governing body need not necessarily be
governed by the estimates of the costs of such project provided for
herein, but the governing body may fix such other sum, within the limits
prescribed, as it may deem necessary to cover the cost of such project.
3. Before ordering the engineer to make out an assessment roll or
ratifying his roll already made, the governing body shall consider all
applications for hardship determinations and the recommendations made by
the social services agency and make a final decision on each application.
The governing body shall direct the engineer to postpone the assessments
on property for which a hardship determination has been finally approved.
A property owner whose hardship determination is approved shall pay
interest on the unpaid balance of previous and current assessments at the
same rate and terms as are established for other assessments in the
manner provided by the governing body. The assessment must remain
postponed until the earlier of the following occurrences:
(a) The property is sold or transferred to a person other than one
to whom a hardship determination has been granted;
(b) The term of the bonds expires;
(c) The property owner’s application for renewal of the hardship
determination is disapproved;
(d) The property owner fails to pay the interest on the unpaid
balance of assessments in a timely manner; or
(e) The property owner pays all previous and current assessments.
4. A property owner may pay all previous and current assessments
at any time before they become due without penalty.
5. The governing body shall not sell bonds on the basis of the
assessments for which hardship determinations have been approved. A
special fund for the payment of the costs of the project assessed against
property for which hardship determinations have been made must be
created. The fund must be reimbursed when the balance of unpaid
assessments are paid, including all interest paid during the period of
postponement. The surplus and deficiency fund established pursuant to NRS
271.428 may be used as the special fund.
6. If by mistake or otherwise any person is improperly designated
in the assessment roll as the owner of any tract, or if the same is
assessed without the name of the owner, or in the name of a person other
than the owner, such assessment shall not for that reason be vitiated but
shall, in all respects, be as valid upon and against such tract as though
assessed in the name of the owner thereof; and when the assessment roll
has been confirmed, such assessment shall become a lien on such tract and
be collected as provided by law.
(Added to NRS by 1965, 1366; A 1991, 1879)
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)
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)
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 )
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, 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)
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)
1. In a county whose population is more than 100,000 but less than
400,000, 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)
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)
1. The engineer shall make an assessment roll and state a proposed
assessment therein upon each tract to be assessed, and he shall thereby
defray the whole amount or amounts of all charges so directed to be
levied upon each of such tracts respectively. When completed, he 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 )
1. On or before June 30 of each year after the governing body
acquires or improves a commercial area vitalization 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
assessment roll assessing an amount not greater than the estimated cost
against the benefited property. The assessment must be computed according
to frontage or another uniform and quantifiable basis.
2. The governing body shall hold a public hearing upon the
estimate of expenditures and the proposed assessment roll. Notice must be
given and the hearing conducted in the manner provided in NRS 271.380
and 271.385 . The assessment may not exceed the amount
stated in the proposed assessment roll unless a new hearing is held after
notice is mailed and published in the manner provided in NRS 271.305
and 271.310 .
3. After the public hearing, the governing body shall confirm the
assessments, as specified in the proposed assessment roll or as modified,
and levy the assessment as provided in NRS 271.390 .
4. An improvement district created for a commercial area
vitalization project is not entitled to any distribution from the local
government tax distribution account.
(Added to NRS by 1999, 2863 )
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 )
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) He is entitled to be represented by counsel at the
hearing;
(2) Any evidence he 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)
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,
Ę 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)
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)
1. Before a proposed assessment plat for a commercial area
vitalization project is adopted by ordinance, a person who owns or
resides within a tract which:
(a) Is located within the proposed improvement district; and
(b) Is used exclusively for residential purposes,
Ę 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 commercial area
vitalization project to include additional tracts of land, the governing
body shall modify the assessment plat for a commercial area vitalization
project 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 commercial area
vitalization project.
(Added to NRS by 1999, 2863 )
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)
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)
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 )
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)
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 )
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)
1. In case of an election to pay in installments, the assessment
may be made payable in any manner sufficient to pay the principal and
interest in not less than 2 nor more than 30 years after the effective
date of the assessment ordinance.
2. Interest in all cases on the unpaid balance accruing from the
effective date of the assessment ordinance until the respective due dates
of the installments is payable at the times specified by the governing
body in the assessment ordinance. Except as otherwise provided in NRS
271.487 and 271.730 , the governing body shall:
(a) Before assessment bonds are issued or if bonds are not issued,
fix by resolution or ordinance, or authorize the chief administrative
officer or chief financial officer of the municipality to fix, the rate
or rates of the interest on the unpaid balance of the assessment at any
time after the adoption of the assessment ordinance; or
(b) If assessment bonds are sold, fix or adjust, or authorize the
chief administrative officer or chief financial officer of the
municipality to fix or adjust, the rate or rates of interest on the
unpaid balance of the assessment due after the date the bonds are sold at
no more than 1 percent above the highest rate of interest payable on the
assessment bonds at any maturity.
3. This section does not limit the discretion of the governing
body in determining whether assessments are payable in installments and
the time the first installment of principal or interest, or both, and any
subsequent installments thereof, are due.
4. The governing body in the assessment ordinance shall state the
number of installments in which assessments may be paid, the period of
payment, any privileges of making prepayments and any premium to be paid
to the municipality for exercising any such privilege, the rate of
interest upon the unpaid balance of the assessment and accrued interest
after any delinquency at a rate not exceeding 2 percent per month, and
any penalties and collection costs payable after delinquency.
5. The county or municipal officer who has been directed by the
governing body to collect assessments shall give notice by publication or
by mail of any installment which is payable and of the last day for its
payment as provided in this section and in the assessment ordinance.
6. The governing body in the assessment ordinance may provide for
the application of a credit against the payment of an assessment to the
extent that the principal of the bonds has been paid with the unexpended
balance of the proceeds of the bonds pursuant to subsection 7 of NRS
271.485 . The governing body shall apply
the credit pro rata, based on the original assessment on the assessed
property, against the payment of the assessment due from the person who
owns the assessed property on the date of the application of the credit.
7. At any time after fixing the rate of interest on the
assessment, the governing body may reduce the rate of interest on the
unpaid balance of an assessment that is due if:
(a) The reduction is not prohibited by any covenant made for the
benefit of the owners of the bonds or interim warrants issued for the
district; and
(b) The reduced rate of interest is not lower than the average rate
of interest on the outstanding bonds or interim warrants.
(Added to NRS by 1965, 1370; A 1969, 954; 1971, 2101; 1975, 847;
1981, 1408; 1985, 1011, 1567; 1989, 146, 256; 1995, 391; 2005, 1827
)
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 )
1. If a tract is divided after a special assessment thereon has
been levied and divided into installments and before the collection of
all the installments, the governing body may require the treasurer to
apportion the uncollected amounts upon the several parts of land so
divided.
2. If two or more tracts are combined or combined and redivided
into two or more different tracts after a special assessment thereon has
been levied and divided into installments and before the collection of
all the installments, the governing body may require the treasurer to
combine or combine and reapportion the uncollected amounts upon the part
or parts of land that exist after the combination or combination and
redivision.
3. Except to the extent limited in an ordinance that authorizes or
otherwise pertains to the issuance of bonds for an improvement district,
the governing body may reapportion assessments which have been levied
pursuant to this chapter or apportioned pursuant to this section with the
unanimous written consent of all the owners of property whose assessments
will be increased by the reapportionment. The governing body is not
required to obtain the consent of an owner of property whose assessment
will not be affected or will be decreased by the reapportionment.
4. Assessments may be combined or reapportioned, or both, pursuant
to subsections 2 and 3, only if the governing body finds that the
proposed action will not:
(a) Materially or adversely impair the obligation of the
municipality with respect to any outstanding bond secured by assessments;
or
(b) Increase the principal balance of any assessment to an amount
such that the aggregate amount which is assessed against a tract exceeds
the minimum benefit to the tract that is estimated to result from the
project which is financed by the assessment.
5. The report of an apportionment, combination or reapportionment
pursuant to this section, when approved by the governing body, is
conclusive on all the parties, and all assessments thereafter made upon
the tracts must be according to the apportionment, combination or
reapportionment so approved.
6. The report, when approved, 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 report as provided in
this subsection nor any defect in the report as recorded affects the
validity of the assessments, the lien for the payment thereof or the
priority of that lien.
7. The governing body may by ordinance delegate to the chief
financial officer or treasurer of the municipality the duties required of
the governing body pursuant to this section in connection with the
apportionment, combination or reapportionment of assessments. If the
governing body adopts such an ordinance, the ordinance must establish
parameters for the chief financial officer or treasurer in the
performance of such duties.
(Added to NRS by 1965, 1370; A 1989, 257, 1000; 1997, 2497; 2005,
1829 )
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 ; or
(b) Collecting delinquent assessments pursuant to NRS 271.445
and 271.540 to 271.630 ,
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 )
1. Except as otherwise provided in subsection 2, when all
outstanding bonds, principal, interest and prior redemption premiums, if
any, of a district have been paid, surplus amounts remaining in the
special fund created for that district pursuant to NRS 271.490 must be refunded as follows:
(a) If amounts have been advanced from the general fund of the
municipality as required by NRS 271.495
for the payment of any bonds or interest thereon of such district, those
amounts must first be returned to the general fund of the municipality.
(b) If a surplus and deficiency fund has been established pursuant
to NRS 271.428 , and amounts have been
advanced from the surplus and deficiency fund for the payment of bonds or
interest thereon of such district, those amounts must be returned to the
surplus and deficiency fund.
(c) The treasurer shall thereupon determine the amount remaining in
the fund created for the district pursuant to NRS 271.490 and deduct therefrom the amount of
administrative costs of returning that surplus and any other
administrative costs incurred by the municipality related to the
improvement district or the project which have not been otherwise
reimbursed. An amount equal to the actual administrative costs must be
returned to the fund from which the administrative costs were paid.
(d) If the remaining surplus is $25,000 or less, that amount must
be deposited to the surplus and deficiency fund.
(e) If the remaining surplus is more than $25,000, the treasurer
shall:
(1) Deposit $25,000 in the surplus and deficiency fund;
(2) Apportion the amount of the surplus in excess of $25,000
among the tracts of land assessed in the district; and
(3) Report this apportionment to the governing body.
(f) Upon the approval of this apportionment by the governing body,
the treasurer shall thereupon give notice by mail and by publication of
the availability of the surplus for refund.
(g) The notice must also state that the owner or owners of record
on the date specified by the notice of each tract of land which was
assessed may request the refund of the surplus apportioned to that tract
by filing a claim therefor with the treasurer within 60 days after the
date of the mailing of the notice. Thereafter claims for such refunds are
perpetually barred.
(h) Surplus amounts, if any, remaining after the payment of all
valid claims filed with the treasurer within the 60-day period must be
transferred to the surplus and deficiency fund.
(i) Valid claims for refund filed in excess of the surplus
available for each separate tract may be apportioned ratably among the
claimants by the treasurer.
2. Subsection 1 does not apply to change or alter the distribution
of any surplus pursuant to a written agreement that was entered into by a
district on or before June 18, 1993.
(Added to NRS by 1981, 956; A 1993, 529; 2005, 1830 )
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)
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 )
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 )
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)
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)
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 his
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)
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)
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)
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)
Whenever any sum or part thereof levied upon any tracts in the
assessment so set aside has been paid and not refunded, the payment so
made shall be applied upon the reassessment of the tracts.
(Added to NRS by 1965, 1371)
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, as provided by law, with
the other taxes in the general assessment roll of the county, 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 .
(Added to NRS by 1965, 1371; A 1969, 954; 2005, 1831 )
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)
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)
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 his 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 his co-owners
in and to such property from date of such payment.
(Added to NRS by 1965, 1372)
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)
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)
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 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 )
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.
(Added to NRS by 1965, 1373; A 1975, 848; 2001, 444 )
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)
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)
1. Any bonds issued pursuant to this chapter may be sold in such a
manner as may be approved by the governing body to defray the cost of the
project, including all proper incidental expenses. The governing body may
issue a single issue of bonds to defray the costs of projects in two or
more improvement districts if the principal amount of those bonds does
not exceed the total uncollected assessments levied in each improvement
district.
2. Bonds must be sold in the manner prescribed in NRS 350.105
to 350.195 , inclusive:
(a) For not less than the principal amount thereof and accrued
interest thereon; or
(b) At the option of the governing body, below par at a discount
not exceeding 9 percent of the principal amount and except as otherwise
provided in NRS 271.487 and 271.730
, at a price which will not result in an
effective interest rate which exceeds 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 if the maximum or any lesser
amount of discount permitted by the governing body has been capitalized
as a cost of the project.
3. Except as otherwise provided in subsection 4 and NRS 271.487
and 271.730 , the rate of interest of the bonds must not at
any time exceed the rate of interest, or lower or lowest rate if more
than one, borne by the special assessments, but any rate of interest of
the bonds may be the same as or less than any rate of interest of the
assessment, subject to the limitation provided in subsection 2, as the
governing body may determine.
4. Except as otherwise provided in NRS 271.730 , if a governing body creates a district
pursuant to the provisions of NRS 271.710 , the governing body or chief financial officer
of the municipality shall, in consultation with a financial advisor or
the underwriter of the bonds, fix the rate of interest of the bonds at a
rate of interest such that the principal and interest due on the bonds in
each year, net of any interest capitalized from the proceeds of the
bonds, will not exceed the amount of principal and interest to be
collected on the special assessments during that year.
5. The governing body may employ legal, fiscal, engineering and
other expert services in connection with any project authorized by this
chapter and the authorization, issuance and sale of bonds.
6. Any accrued interest must be applied to the payment of the
interest on or the principal of the bonds, or both interest and principal.
7. Any unexpended balance of the proceeds of the bond remaining
after the completion of the project for which the bonds were issued must
be paid immediately into the fund created for the payment of the
principal of the bonds and must be used therefor, subject to the
provisions as to the times and methods for their payment as stated in the
bonds and the proceedings authorizing their issuance.
8. The validity of the bonds must not be dependent on nor affected
by the validity or regularity of any proceedings relating to the
acquisition or improvement of the project for which the bonds are issued.
9. A purchaser of the bonds is not responsible for the application
of the proceeds of the bonds by the municipality or any of its officers,
agents and employees.
10. The governing body may enter into a contract to sell special
assessment bonds at any time but, if the governing body so contracts
before it awards a construction contract or otherwise contracts for
acquiring or improving the project, the governing body may terminate the
contract to sell the bonds, if:
(a) Before awarding the construction contract or otherwise
contracting for the acquisition or improvement of the project, it
determines not to acquire or improve the project; and
(b) It has not elected to proceed pursuant to subsection 2 or 3 of
NRS 271.330 , but has elected to proceed
pursuant to subsection 1 of that section.
11. If the governing body ceases to have jurisdiction to proceed,
because the requisite proportion of owners of the frontage to be
assessed, or of the area, zone or other basis of assessment, file written
complaints, protests and objections to the project, as provided in NRS
271.306 , or for any other reason, any
contract to sell special assessment bonds is terminated and becomes
inoperative.
(Added to NRS by 1965, 1373; A 1967, 225; 1969, 1287; 1971, 2102;
1975, 848; 1981, 1409; 1983, 579; 1985, 2173; 1989, 257; 1991, 1881;
1995, 15, 1022; 1999, 856 ; 2005, 1832 )
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)
1. The governing body may issue one or more series of bonds to
refund all or any portion of the outstanding bonds of one or more
improvement districts. The bonds must be issued pursuant to the
provisions of this chapter and the Local Government Securities Law.
2. For the purposes of the Local Government Securities Law, the
bonds issued to refund all or any portion of the outstanding bonds of one
or more improvement districts shall be deemed special obligations and the
assessments shall be deemed net pledged revenues. Except as otherwise
provided in subsection 7, if the bonds are issued, the governing body
shall, by resolution, reduce the rate of interest on the uncollected
installments of assessments. The rate of interest must not exceed the
amount set forth in NRS 271.415 , plus
any amount necessary to pay the costs of the refunding.
3. Refinancing bonds issued pursuant to the provisions of this
section must be secured by the assessments levied against specifically
identified tracts of assessable property and may have any other terms or
security that are allowed for any other bonds issued pursuant to the
provisions of this chapter, except any bond issued to refund all or any
portion of the outstanding bonds of one or more improvement districts
must mature within 30 years after the date such a bond is issued.
4. A refunding bond issued pursuant to this section may refund all
or any portion of the outstanding bonds of one or more improvement
districts and may be secured by a combination of assessments levied on
all or a specifically identified portion of the assessed property located
within the district or districts.
5. Two or more series of refunding bonds may be issued to refund
the outstanding bonds of one or more districts and each series may be
secured by assessments levied on different portions of assessed property
located within the district or districts whose bonds are outstanding.
6. Except as otherwise provided in subsection 7 or 8, the
governing body, in connection with the issuance of refunding bonds
pursuant to this section, may amend the assessment ordinance to amend the
following terms of all or a portion of the assessments authorized in the
ordinance:
(a) The rate of interest the governing body charges on unpaid
installments;
(b) Any penalties for prepayment of assessments;
(c) The amounts of unpaid installments;
(d) The principal balance of assessments;
(e) The dates upon which unpaid installments are due;
(f) The number of years over which unpaid installments are due; and
(g) Any other term, if the term, as amended, would comply with the
provisions of this chapter.
7. Before a governing body may amend an assessment ordinance to
increase the principal and interest of any assessment, the number of
years over which unpaid installments are due or the amount of any unpaid
installments, it must:
(a) Obtain the written consent of the owner of each tract that
would be affected by the proposed amendment to the ordinance; or
(b) Hold a hearing on the proposed amendment and give notice of
that hearing in the manner set forth in NRS 271.305 . If the owners of the tracts upon which more
than one-half of the affected assessments, measured by the unpaid
assessment balance, submit written protests to the governing body on or
before the date of the hearing, the governing body shall not adopt the
proposed amendment to the assessment ordinance.
8. To issue refunding bonds or to amend an assessment ordinance
pursuant to this section, the governing body must find that:
(a) The obligation of the municipality will not be materially or
adversely impaired with respect to any outstanding bond secured by
assessments; and
(b) The principal balance of any assessment will not increase to an
amount such that the aggregate amount that is assessed against the tract
exceeds the minimum benefit to the tract that is estimated to result from
the project that is financed by the assessment and the refunding of the
outstanding bonds.
(Added to NRS by 1995, 15; A 1997, 2498; 2005, 1833 )
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)
1. Except as otherwise provided in subsection 3, the assessments,
when levied, shall be and remain a lien on the respective tracts of land
assessed until paid, as provided herein, and, when collected, shall be
placed in a special fund and as such shall at all times constitute a
sinking fund for and be deemed specially appropriated to the payment of
the assessment bonds and interest thereon, and shall not be used for any
other purpose until the bonds and interest thereon are fully paid, except
for the assessments paid during the 30-day payment period provided in NRS
271.405 and applied directly to the
costs of the project.
2. Penalties, collection costs and interest on a delinquency
imposed pursuant to subsection 4 of NRS 271.415 or 271.585
in connection with the collection of an assessment or an installment
payment that is not paid when it comes due may be deposited in any fund
or account of the municipality designated by the governing body or
designated by the chief financial officer of the municipality if the
governing body has authorized the chief financial officer to make such a
designation.
3. If permitted by the ordinance authorizing the issuance of a
bond, the assessments and any penalties, collection costs or interest not
needed in any year to pay the principal and interest on the bonds may be
used to pay the administrative costs of the municipality incurred in
connection with the district and the collection of the assessments.
(Added to NRS by 1965, 1374; A 2005, 1835 )
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)
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)
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)
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)
1. Any assessment bonds:
(a) Must bear such date or dates;
(b) Must mature in such denomination or denominations at such time
or times, but in no event commencing later than 3 years nor exceeding 30
years after their date;
(c) Must bear interest payable at such intervals, but not less
often than annually;
(d) Must be payable in such medium of payment at such place or
places within and without the State, including, but not limited to, the
office of the county treasurer; and
(e) At the option of the governing body, may be made subject to
prior redemption in advance of maturity, in such order or by lot or
otherwise, at such time or times, without or with the payment of a
premium or premiums not exceeding 5 percent of the principal amount of
each bond so redeemed,
Ę as provided by ordinance.
2. Bonds may be issued with privileges for registration for
payment as to principal, or both principal and interest, and the bonds
may provide for the endorsing of payments of interest thereon. The bonds
generally must be issued in such manner, in such form, with such
recitals, terms, covenants and conditions, with such provisions for
conversion into bonds of other denominations, and with such other
details, as may be provided by the governing body in the ordinance or
ordinances authorizing the bonds, except as herein otherwise provided.
3. Pending preparations of the definitive bonds, interim or
temporary bonds, in such form and with such provisions as the governing
body may determine, may be issued.
4. Except for payment provisions herein expressly provided, the
bonds and such interim or temporary bonds must be fully negotiable within
the meaning of and for all the purposes of the Uniform Commercial
Code—Negotiable Instruments and the Uniform Commercial Code—Investment
Securities.
5. Notwithstanding any other provisions of law, the governing
body, in any proceedings authorizing bonds hereunder, may:
(a) Provide for the initial issuance of one or more bonds, in this
subsection called “bond,” aggregating the amount of the entire issue or
any portion thereof.
(b) Make such provision for installment payments of the principal
amount of any such bond as it may consider desirable.
(c) Provide for the making of any such bond payable to bearer or
otherwise, registrable as to principal, or as to both principal and
interest, and for the endorsing of payments of interest on such bond.
(d) Make provision in any such proceedings for the manner and
circumstances in and under which any such bond may in the future, at the
request of the holder thereof, be converted into bonds of larger or
smaller denominations.
6. Any bonds may be issued hereunder with provisions for their
reissuance, and the terms and conditions thereof, whether lost,
apparently destroyed, wrongfully taken, or for any other reason, as
provided in the Uniform Commercial Code—Investment Securities, or
otherwise.
7. Any bond must be executed in the name of and on behalf of the
municipality and signed by the mayor, chairman or other presiding officer
of the governing body, countersigned by the treasurer of the
municipality, with the seal of the municipality affixed thereto and
attested by the clerk.
8. Any bond may be executed as provided in the Uniform Facsimile
Signatures of Public Officials Act.
9. The bonds bearing the signatures of the officers in office at
the time of the signing thereof are the valid and binding obligations of
the municipality, notwithstanding that before the delivery thereof and
payment therefor, any or all of the persons whose signatures appear
thereon have ceased to fill their respective offices.
10. Any officer herein authorized or permitted to sign any bond,
at the time of its execution and of the execution of a signature
certificate, may adopt as and for his own facsimile signature the
facsimile signature of his predecessor in office in the event that such
facsimile signature appears upon the bond.
(Added to NRS by 1965, 1375; A 1967, 47; 1971, 2103; 1975, 849;
1981, 1410; 1999, 1211 ; 2001, 444 ; 2005, 1835 )
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)
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)
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)
It shall be legal for the
State and any of its agencies, departments or political subdivisions, or
any other public body, to invest funds or moneys in the custody thereof
in any of the bonds authorized to be issued pursuant to the provisions
hereof.
(Added to NRS by 1965, 1377)
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
)
No special assessment to defray the cost of any improvement
for which money is advanced from the general fund of the municipality may
be divided into more than 10 annual installments.
(Added to NRS by 1979, 489; A 1981, 955)
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)
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)
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 )
Notice shall
be given:
1. By publication; and
2. By mail.
(Added to NRS by 1969, 948)
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)
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)
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 actions
concerning the sale showing all the property sold by him, 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)
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. 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)
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, he
shall sell or transfer any certificate to any person who presents to him
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)
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, he 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)
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)
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 he 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)
1. Any property sold for an assessment, or any installment
thereof, is subject to redemption by the former owner, or his grantee,
mortgagee, heir or other representative after:
(a) If there was a permanent residential dwelling unit or any other
significant permanent improvement on the property at the time the sale
was held pursuant to NRS 271.555 , as
determined by the governing body, at any time within 2 years; or
(b) In all other cases, at any time within 120 days,
Ę after the date of the certificate of sale, upon payment to the
municipal treasurer of the amount for which the property was sold, with
interest thereon at a rate of not exceeding 1 percent per month, together
with all taxes and special assessments, or installments thereof,
interest, penalties, costs and other charges, thereon paid by the
purchaser since the sale, with like interest thereon. Unless written
notice of taxes and assessments subsequently paid, and the amount
thereof, is deposited with the treasurer, redemption may be made without
their inclusion.
2. On any redemption being made, the treasurer shall give to the
redemptioner a certificate of redemption, and pay over the amount
received to the purchaser of the certificate of sale or his assigns.
3. If no redemption is made within the period of redemption as
determined pursuant to subsection 1, the treasurer shall, on demand of
the purchaser or his assigns, and the surrender to him of the certificate
of sale, execute to the purchaser or his assigns a deed to the property.
No deed may be executed until the holder of the certificate of sale has
notified the owners of the property that he holds the certificate, and
that he will demand a deed therefor. The notice must be given by personal
service upon the owner. However, if an owner is not a resident of the
State or cannot be found within the State after diligent search, the
notice may be given by publication. The notice and return thereof, with
the affidavit of the person, or in the case of the municipality, of the
clerk, claiming a deed, showing that service was made, must be filed with
the treasurer.
4. If redemption is not made within 60 days after the date of
service, or the date of the first publication of the notice, as the case
may be, the holder of the certificate of sale is entitled to a deed. The
deed must be executed only for the property described in the certificate,
and after payment of all delinquent taxes and special assessments, or
installments thereof, whether levied or assessed before or after the
issuance of the certificate of sale. A deed may be issued to any
municipality for the face amount of the certificate of sale, plus accrued
interest from the date of sale to the date of the execution of the deed
at a rate of not exceeding 1 percent per month.
5. Any payment related to a redemption pursuant to this section
sent to a municipality by mail shall be deemed to have been made on the
date on which the municipality received the payment.
(Added to NRS by 1969, 950; A 1989, 1043; 2005, 1837 )
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)
The treasurer shall charge 50 cents for the issuance of each certificate
of sale and $1 for each deed.
(Added to NRS by 1969, 951)
The purchaser of any certificate of sale acquires a lien
on the property bid in by him 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 him. The purchaser is
entitled to interest at the rate of 1 percent per month on the original
amount paid by him from the date of the sale and upon subsequent payments
from the date of payment of respective amounts.
(Added to NRS by 1969, 951)
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)
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 )
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)
1. If any assessment or installment thereof is not promptly
collected or enforced, then any bondholder may file and prosecute a
foreclosure action in the name of the municipality. Any bondholder may
also proceed against such municipality to protect and enforce the rights
of the bondholders under the Consolidated Local Improvements Law, or
under any charter adopting the provisions hereof or referring hereto for
a method of collecting assessments, or any ordinance required or
permitted thereunder, by suit, action or special proceedings in equity or
at law, either for the appointment of a receiver or for the specific
performance of any provisions contained herein or in such ordinance or in
an award of execution of any power granted herein or in such ordinance
for the enforcement of any proper, legal or equitable remedy as such
bondholder or bondholders may deem most effectual to protect and enforce
the rights aforesaid.
2. All such proceedings at law or in equity shall be instituted,
had and maintained for the equal benefit of all holders of the bonds then
outstanding. The failure of the bondholders so to foreclose such
delinquent assessments, or so to proceed against the municipality, or
both, shall not relieve the municipality or any of its officers, agents
or employees of any liability for its failure so to foreclose such
delinquent assessments.
(Added to NRS by 1969, 952; A 2001, 446 )
PLEDGE OF MONEY FOR CERTAIN PROJECTS IN CERTAIN COUNTIES IN SUPPORT OF
ECONOMIC DEVELOPMENT AND TOURISM
1. Except as otherwise provided in this section, the governing
body of a municipality in a county whose population is less than 400,000
may include in an assessment ordinance for a project the pledge of a
single percentage specified in the ordinance, which must not exceed 75
percent, of:
(a) An amount equal to the proceeds of the taxes imposed pursuant
to NRS 372.105 and 372.185 with regard to tangible personal property sold at retail, or
stored, used or otherwise consumed, in the improvement district during a
fiscal year, after the deduction of a sum equal to 0.75 percent of the
amount of those proceeds; and
(b) The amount of the proceeds of the taxes imposed pursuant to NRS
374.110 , 374.190 and 377.030 with regard to tangible personal property sold at retail, or
stored, used or otherwise consumed, in the improvement district during a
fiscal year, after the deduction of 0.75 percent of the amount of those
proceeds.
2. If any property within the boundaries of an improvement
district for which any money is pledged pursuant to this section is also
included within the boundaries of any other improvement district for
which any money is pledged pursuant to this section or any tourism
improvement district for which any money is pledged pursuant to NRS
271A.070 , the total amount of money
pledged pursuant to this section and NRS 271A.070 with respect to such property by all such
districts must not exceed the amount authorized pursuant to this section.
3. The governing body of a municipality shall not include a pledge
authorized by subsection 1 in an assessment ordinance for a project
unless:
(a) The governing body determines that no retailers have maintained
a fixed place of business in the improvement district at any time from
the first day of the fiscal year in which the assessment ordinance is
adopted until the date of the adoption of the ordinance.
(b) The governing body determines, at a public hearing conducted at
least 15 days after providing notice of the hearing by publication, that:
(1) As a result of the project:
(I) Retailers will locate their businesses as such in
the improvement district; and
(II) There will be a substantial increase in the
proceeds from sales and use taxes remitted by retailers with regard to
tangible personal property sold at retail, or stored, used or otherwise
consumed, in the improvement district; and
(2) A preponderance of that increase in the proceeds from
sales and use taxes will be attributable to transactions with tourists
who are not residents of this State.
(c) The Commission on Tourism determines, at a public hearing
conducted at least 15 days after providing notice of the hearing by
publication, that a preponderance of the increase in the proceeds from
sales and use taxes identified pursuant to paragraph (b) will be
attributable to transactions with tourists who are not residents of this
State.
(d) The Governor determines that the project and the pledge of
money authorized by subsection 1 will contribute significantly to
economic development and tourism in this State. Before making that
determination, the Governor:
(1) Must consider the fiscal effects of the pledge of money
on educational funding, including any fiscal effects described in
comments provided pursuant to NRS 271.670 by the school district in which the
improvement district is located, and for that purpose may require the
Department of Education or the Department of Taxation, or both, to
provide him with an appropriate fiscal report; and
(2) If the Governor determines that the pledge of money will
have a substantial adverse fiscal effect on educational funding, may
require a commitment from the municipality for the provision of specified
payments to the school district in which the improvement district is
located during the term of the pledge of money. The payments may be
provided pursuant to agreements authorized by NRS 271.670 or from sources other than the owners of
property within the improvement district. Such a commitment by a
municipality is not subject to the limitations of subsection 1 of NRS
354.626 and, notwithstanding any other law to the contrary, is binding
on the municipality for the term of the pledge of money authorized by
subsection 1.
(e) If any property within the boundaries of the improvement
district is also included within the boundaries of any other improvement
district for which any money has been pledged pursuant to this section or
any tourism improvement district for which any money has been pledged
pursuant to NRS 271A.070 , all the
governing bodies which created those districts have entered into an
interlocal agreement providing for:
(1) The apportionment of any money pledged pursuant to this
section and NRS 271A.070 with respect
to such property; and
(2) The priority of the application of that money between:
(I) Bonds issued pursuant to this chapter; and
(II) Bonds and notes issued, and agreements entered
into, pursuant to NRS 271A.120 .
Ę Any such agreement for the priority of the application of that money
may be made irrevocable during the term of any bonds issued pursuant to
this chapter to which all or any portion of that money is pledged, or
during the term of any bonds or notes issued or any agreements entered
into pursuant to NRS 271A.120 to
which all or any portion of that money is pledged.
4. Any determination or approval made pursuant to subsection 3 is
conclusive in the absence of fraud or gross abuse of discretion.
5. As used in this section, “retailer” has the meaning ascribed to
it in NRS 374.060 .
(Added to NRS by 2003, 2932 ; A 2005, 2368 )
After the adoption of an assessment
ordinance in accordance with NRS 271.650 , the governing body of the municipality and
the Department of Taxation shall enter into an agreement specifying the
dates and procedure for distribution to the municipality of the amounts
pledged pursuant to subsection 1 of NRS 271.650 . The distributions must:
1. Be made not less frequently than once each calendar quarter; and
2. Cease on the date that all assessments imposed pursuant to the
assessment ordinance have been paid in full, including any applicable
payments of principal, interest and penalties.
(Added to NRS by 2003, 2934 )
1. After the adoption of an assessment ordinance in accordance
with NRS 271.650 , the governing body of
a municipality may, except as otherwise provided in subsection 2, enter
into an agreement with one or more of the owners of any interest in
property within the improvement district, pursuant to which that owner
would agree to make payments to the municipality or to another local
government that provides services in the improvement district, or to
both, to defray, in whole or in part, the cost of local governmental
services during the term of the pledge authorized pursuant to subsection
1 of NRS 271.650 . Such an agreement
must specify the amount to be paid by the owner of the property interest,
which may be stated as a particular amount per year or as an amount based
upon any formula upon which the municipality and owner agree.
2. The governing body of a municipality shall not enter into an
agreement pursuant to subsection 1 unless the governing body determines
that the project and the assessment of property within the improvement
district will not have a positive fiscal effect on the provision of local
governmental services, after considering:
(a) The amount of the proceeds of all taxes and other governmental
revenue projected to be received as a result of the properties and
businesses expected to be located in the improvement district;
(b) The use of the amounts pledged pursuant to subsection 1 of NRS
271.650 ; and
(c) Any increase in costs for the provision of local governmental
services, including, without limitation, services for police protection
and fire protection, as a result of the project and the development of
land within the improvement district.
3. Before making any determination pursuant to subsection 2, the
governing body of a municipality shall provide to the board of trustees
of the school district in which the improvement district is located, at
least 45 days before making the determination:
(a) Written notice of the time and place of the meeting at which
the governing body will consider making the determination; and
(b) Each analysis prepared by or for or presented to the governing
body regarding the fiscal effect of the project and the pledge authorized
pursuant to NRS 271.650 on the
provision of local governmental services, including education.
Ę After the receipt of that notice and before the date of that meeting of
the governing body of the municipality, the board of trustees shall
conduct a hearing regarding the fiscal effect, if any, of the project and
the pledge authorized pursuant to NRS 271.650 on the school district, and submit to the
governing body any comments regarding that fiscal effect. The governing
body shall consider those comments when making any determination pursuant
to subsection 2 and may consider those comments when determining the
terms of any agreement pursuant to subsection 1.
4. Any determination made pursuant to subsection 2 is conclusive
in the absence of fraud or gross abuse of discretion.
(Added to NRS by 2003, 2934 )
If the governing
body of a municipality adopts an assessment ordinance in accordance with
NRS 271.650 :
1. None of the bonds, if any, issued for the improvement district
may be secured by a pledge of the taxing power or general fund of the
municipality; and
2. NRS 271.495 and 271.500
do not apply to any bonds issued for
the improvement district.
(Added to NRS by 2003, 2935 )
ALTERNATIVE PROCEDURE FOR LOCAL IMPROVEMENTS
700 to 271.730 ,
inclusive. The provisions of NRS 271.700 to 271.730 ,
inclusive, apply to the governing body of a city or county.
(Added to NRS by 1995, 1963)
1. A governing body may adopt an ordinance pursuant to NRS 271.325
creating a district and ordering a
project to be acquired or improved and may contract with a person to
construct or improve a project, issue bonds or otherwise finance the cost
of the project and levy assessments, without complying with the
provisions of NRS 271.305 to 271.320
, inclusive, 271.330 to 271.345 ,
inclusive, 271.380 and 271.385 and, except as otherwise provided in this
section, the provisions of any law requiring public bidding or otherwise
imposing requirements on any public contract, project, works or
improvements, including, without limitation, chapters 332 , 338 and 339 of NRS, if the governing body
has entered into a written agreement with the owners of all of the
assessable property within the district which states that:
(a) The governing body agrees to enter into a contract for the
acquisition, construction or improvement of the project or projects in
the district which includes:
(1) A provision stating that the requirements of NRS 338.010
to 338.090 , inclusive, apply to any construction work to be performed
under the contract; and
(2) The price, stated as a lump sum or as unit prices, which
the governing body agrees to pay for the project if the project meets all
requirements and specifications in the contract.
(b) The owners of the assessable property agree that if the rate of
interest on any assessment levied for the district is determined from
time to time as provided in NRS 271.487 , the owners will provide written notice to the
governing body in a timely manner when a parcel of the assessable
property in the district is sold to a person who intends to occupy a
dwelling unit on the parcel as his residence.
(c) The owners of the assessable property agree that the governing
body may create the district, levy the assessments and for all other
purposes relating to the district proceed pursuant to the provisions of
this section.
2. If an ordinance is adopted and the agreement entered into
pursuant to subsection 1 so states:
(a) The governing body may amend the ordinance creating the
district, change the assessment roll and redistribute the assessments
required by NRS 271.390 in the same
manner in which these actions were originally taken to add additional
property to the district. The assessments may be redistributed between
the assessable property originally in the district and the additional
assessable property if:
(1) The owners of additional assessable property also
consent in writing to inclusion of their property in the district and to
the amount of the assessment against their property; and
(2) The redistribution of the assessments is not prohibited
by any covenants made for the benefit of the owners of any bonds or
interim warrants issued for the district.
(b) The governing body may amend the ordinance creating the
district, change the assessment roll and redistribute the assessments
required by NRS 271.390 in the same
manner in which these actions were originally taken to remove assessable
property from the district. The assessments may be redistributed among
the assessable property remaining in the district if:
(1) The owners of the remaining assessable property consent
in writing to the amount of the revised assessment on their property; and
(2) The redistribution of the assessments is not prohibited
by any covenants made for the benefit of the owners of any bonds or
interim warrants issued for the district.
(c) The governing body may adopt any ordinance pertaining to the
district including the ordinance creating the district required by NRS
271.325 , the ordinance authorizing
interim warrants required by NRS 271.355 , the ordinance levying assessments required by
NRS 271.390 , the ordinance authorizing
bonds required by NRS 271.475 or any
ordinance amending those ordinances after a single reading and without
holding a hearing thereon, as if an emergency exists, upon an affirmative
vote of not less than two-thirds of all voting members of the governing
body, excluding from any computation any vacancy on the governing body
and any members thereon who may vote to break a tie vote, and provide
that the ordinances become effective at the time an emergency ordinance
would have become effective. The provisions of NRS 271.308 do not apply to any such ordinance.
(d) The governing body may provide for a reserve fund, letter of
credit, surety bond or other collateral for payment of any interim
warrants or bonds issued for the district and include all or any portion
of the costs thereof in the amounts assessed against the property in the
district and in the amount of bonds issued for the district. The
governing body may provide for the disposition of interest earned on the
reserve fund and other bond proceeds, for the disposition of unexpended
bond proceeds after completion of the project and for the disposition of
the unexpended balance in the reserve fund after payment in full of the
bonds for the district.
3. If the governing body of a municipality forms a district
pursuant to the provisions of this section, the governing body:
(a) Is not required to adopt the resolutions required pursuant to
the provisions of NRS 271.280 , 271.310
, 271.360 and 271.390 .
(b) Shall be deemed to have adopted the resolution required
pursuant to the provisions of NRS 271.325 if the plans and specifications are
sufficiently specific to allow a competent contractor with the assistance
of a competent engineer to estimate the cost of constructing the project
and to construct the project.
(Added to NRS by 1989, 252; A 1995, 1964; 2005, 1838 )
1. Any agreement made pursuant to NRS 271.710 must:
(a) Include a description of the property in the district;
(b) Be signed by the chairman of the governing body and the owners
of all assessable property within the district;
(c) Be accompanied by an acknowledgment of each signature; and
(d) Be recorded in the office of the county recorder.
2. Upon recording pursuant to paragraph (d) of subsection 1, the
agreement:
(a) Is binding on all subsequent owners of assessable property in
the district;
(b) Is not extinguished by the sale of any property on account of
nonpayment of general taxes or any other sale of the property; and
(c) Is prior and superior to all liens, claims, encumbrances and
titles other than the liens of assessment and general taxes.
3. As a condition to executing an agreement pursuant to NRS
271.710 , the governing body may require
that the owners of assessable property make a deposit of cash, a surety
bond, a letter of credit or such other security as is deemed appropriate
by the governing body, in such an amount as will reimburse the
municipality for all its expenses in connection with the district
including, without limitation, the cost of:
(a) Designing and preparing plans and specifications for the
improvements;
(b) Inspecting any work performed and any improvements installed;
(c) Any engineering, legal, financial or other experts retained by
the municipality to advise it with respect to the district;
(d) Any mailings or publications made in connection with the
district; and
(e) Any administrative costs, including any carrying cost and an
appropriate portion of the salary of any municipal employee or employees
who perform services in connection with the district,
Ę and any other costs the municipality may incur in connection with the
district.
4. The deposit required pursuant to subsection 3 must be applied
to the expenses listed in subsection 3 if bonds are not issued or if the
proceeds of the bonds are not sufficient to pay those expenses.
(Added to NRS by 1989, 254; A 1995, 1966)
1. If the rate of interest on bonds issued and assessments levied
for a district created pursuant to NRS 271.710 is determined from time to time as provided in
NRS 271.487 , the rate of interest on
assessments must be fixed for the remaining term of the installments for
any assessment on a parcel of property which is sold after the date of
the original agreement entered into pursuant to NRS 271.710 to a person who intends to occupy a dwelling
unit on the parcel as his residence, within 18 months after the date on
which the governing body is notified in writing of the sale of the parcel
to such a person.
2. The rate of interest on a portion of the bonds equal to the
amount of the unpaid assessment installments whose rate of interest is
fixed must also be fixed for the remaining term of those bonds. This
section does not prohibit fixing the rate of interest on all or any
portion of the other assessments in the district if the rate of interest
on an equal amount of bonds is also fixed.
3. Whenever the rate of interest on assessments is fixed pursuant
to this section, it must be fixed at a rate which does not exceed by more
than 1 percent the highest rate or rates of interest on the corresponding
portion of bonds whose rate of interest is then being fixed, plus an
amount sufficient to reimburse the municipality for any fees paid to fix
the rate of interest on the bonds and remarket the bonds at a fixed rate,
and for any fees or reimbursements of advances paid to a third party who
has provided an assurance of payment of the principal of, the interest
on, and premiums, if any, due in connection with the bonds.
(Added to NRS by 1989, 254)
DISTRICT TO FINANCE UNDERGROUND CONVERSION PROJECT
1. A governing body may, pursuant to NRS 271.275 or 271.710 ,
establish a district to finance an underground conversion project. Before
the governing body may adopt an ordinance pursuant to NRS 271.325 to establish such a district, each service
provider that owns the overhead service facilities to be converted to
underground facilities must submit its written approval of the project to
the governing body. The governing body shall not establish a district to
finance an underground conversion project without receiving the written
approval of each such service provider pursuant to this subsection.
2. Before initiating the establishment of a district pursuant to
this section, the governing body must request in writing and receive from
each service provider that owns the overhead service facilities to be
converted in the proposed improvement district a written estimate of the
cost to convert those facilities to underground facilities. The service
provider shall provide its estimate of the cost of the conversion to the
governing body not later than 120 days after the service provider
receives the request from the governing body.
3. If a district already exists for the location for which the
underground conversion project is proposed, the governing body may,
pursuant to NRS 271.295 , combine the
underground conversion project with other projects in that district.
4. An underground conversion project must be constructed by one or
more of the service providers that own the overhead service facilities to
be converted, pursuant to a written agreement between the governing body
and each service provider that will engage in the construction. Such a
project must be constructed in accordance with the standard underground
practices and procedures approved by the Public Utilities Commission of
Nevada.
5. The provisions of any law requiring public bidding or otherwise
imposing requirements on any public contract, project, works or
improvements, including, without limitation, the provisions of chapters
332 , 338 and 339 of NRS, do not apply to a
contract entered into by a municipality and a service provider pursuant
to this section, except that the contract must include a provision
stating that the requirements of NRS 338.010 to 338.090 , inclusive, apply to any construction work to be performed
under the contract.
6. Construction on an underground conversion project approved
pursuant to this chapter may not commence until:
(a) An ordinance creating a district is adopted pursuant to NRS
271.325 ;
(b) The time for filing an appeal pursuant to NRS 271.315 has expired, or if such an appeal has been
timely filed, a final, nonappealable judgment upholding the validity of
the ordinance has been rendered;
(c) Arrangements for the financing of the construction have been
completed through the issuance of bonds or interim warrants; and
(d) The service provider has obtained all applicable permits,
easements and licenses necessary to convert the facilities.
(Added to NRS by 1997, 2494)
1. The service facilities within the boundaries of each lot within
a district to finance an underground conversion project established
pursuant to NRS 271.800 must be placed
underground at the same time as or after the underground system in
private easements and public places is placed underground. The service
provider involved, directly or through a contractor, shall, in accordance
with the rules and regulations of the service provider, but subject to
the regulations of the Public Utilities Commission of Nevada and any
other applicable laws, ordinances, rules or regulations of the
municipality or any other public agency under the police power, convert
to underground its facilities on any such lot:
(a) For service facilities that provide electric service, up to the
service entrance.
(b) For service facilities that provide communication service or
service from a community antenna television system as that term is
defined in NRS 711.040 , up to the connection point within the house or structure.
2. All costs or expenses of conversion must be included in the
cost on which the cost of the underground conversion for that property is
calculated.
3. As used in this section, “lot” includes any portion, piece or
parcel of land.
(Added to NRS by 1997, 2494)
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