Usa Nevada

USA Statutes : nevada
Title : Title 48 - WATER
Chapter : CHAPTER 539 - IRRIGATION DISTRICTS
 This chapter may be referred to in any
action, proceeding or legislative enactment as the Nevada Irrigation
District Act.

      [Part 70:64:1919; 1919 RL p. 3294; NCL § 8088]
 As used in this chapter:

      1.  “County treasurer” or “treasurer of the county” shall be held
to mean “ex officio tax receiver” or “tax receiver” of the county.

      2.  “Irrigation district” or “district” shall be held to mean any
irrigation district organized under the laws of this state prior to July
1, 1919, as well as under this chapter, to the full extent required to
accomplish the purposes of this chapter. Whenever the words “irrigation
district” are or have been used in any action or proceeding or in any act
or resolution of the Legislature, such words shall be construed to mean
an irrigation district organized under the provisions of chapter 134,
Statutes of Nevada 1911, or acts supplementary thereto or amendatory
thereof, or an irrigation district organized or existing under this
chapter.

      3.  “Works of an irrigation district” shall be held to include any
drain or watercourse, any side, lateral, spur or branch ditch or drain,
whether opened, covered or tiled, or any natural watercourse into which
drains or ditches of the district may enter for the purpose of outlet,
whether such watercourse is situated in or outside of the district.

      [Part 10a:64:1919; added 1923, 289; NCL § 8018] + [67:64:1919; 1919
RL p. 3293; NCL § 8085] + [Part 70:64:1919; 1919 RL p. 3294; NCL § 8088]
 Whenever in this chapter any
notice is required to be given by publication, such provision shall be
satisfied by publishing the same in a weekly newspaper the same number of
times consecutively as the number of weeks mentioned in the requirement.

      [66:64:1919; 1919 RL p. 3293; NCL § 8084]


      1.  Nothing in this chapter shall be construed as repealing or in
any wise modifying the provisions of any other law relating to the
subject of irrigation or drainage except such as may be contained in
chapter 134, Statutes of Nevada 1911, and subsequent acts supplementary
thereto or amendatory thereof, all of which acts, so far as they may be
inconsistent with this chapter, are repealed.

      2.  Nothing in this chapter shall be so construed as to:

      (a) Affect the validity of any district organized under the laws of
this state prior to July 1, 1919, or its right in or to property, or any
of its rights or privileges of whatsoever kind or nature; but such
districts are hereby made subject to the provisions of this chapter as
far as applicable.

      (b) Affect, impair or discharge any contract, obligation, lien or
charge for or upon which any district was or might become liable or
chargeable had this chapter not been passed.

      (c) Affect the validity of any bonds which have been issued but not
sold.

      (d) Affect any action pending on July 1, 1919.

      3.  In such districts as have been organized prior to July 1, 1919,
and in which directors of the various divisions thereof have been elected
by the votes of the electors of the district at large, such elections are
hereby confirmed.

      4.  In the cases of any district or districts any portion of the
proceedings for the organization of which were instituted under prior
existing laws and completed under the provisions of this chapter, such
district or districts shall be deemed to have been duly organized under
this chapter, and the organization thereof is hereby confirmed.

      5.  Any district organized under prior laws of this state may adopt
and subject itself to all the provisions of this chapter by a unanimous
resolution of its board of directors, and the organization of such
district is hereby confirmed.

      6.  The directors of any district organized prior to July 1, 1919,
and not divided into divisions may request the board of county
commissioners to define and establish such divisions, and the board of
county commissioners shall forthwith define and establish divisions in
such district as nearly equal in size as practicable and in number equal
to the directors in the district.

      [68:64:1919; A 1921, 118; 1923, 289; NCL § 8086] + [69:64:1919;
1919 RL p. 3293; NCL § 8087]

FORMATION


      1.  A majority in number of the holders of title, or evidence of
title, to lands susceptible of one mode of irrigation from a common
source or combined sources, and by the same system or combined systems of
works, may propose the organization of an irrigation district pursuant to
this chapter if they hold title or evidence of title to at least one-half
part of the total area of the land in the proposed district. In computing
the total area in the proposed district, the public domain of the United
States of America, excepting any portion thereof held by entrymen
pursuant to any law of the United States, must be excluded.

      2.  Every signer of a petition for the organization of an
irrigation district must be the holder of title or evidence of title to
land within the proposed district. The holder of a bona fide contract to
purchase land, having been in the actual possession thereof at least 1
year pursuant to the contract, and whose name appears upon the preceding
equalized county assessment roll for the payment of taxes of the land,
shall be deemed the holder of title thereto for all of the purposes of
this chapter.

      3.  The equalized county assessment roll next preceding the
presentation of a petition for the organization of an irrigation district
is sufficient evidence of title for the purpose of this chapter, but
other evidence may be received, including receipts or other evidence of
rights of entrymen on land pursuant to any law of the United States.
These entrymen are competent signers of the petition and the land on
which they have made entries shall, for the purpose of the petition, be
deemed to be owned by them. The entrymen share all the privileges and
obligations of freeholders and owners of private land within the district
pursuant to this chapter, including the right to vote and hold office,
subject to the terms of the Act of Congress entitled “An Act to promote
the reclamation of arid lands,” approved August 11, 1916, being c. 319,
39 Stat. 506, also designated as 43 U.S.C. §§ 621-630.

      [Part 1:64:1919; A 1921, 118; 1927, 302, 309; 1929, 77; NCL §
8008]—(NRS A 1989, 1172)


      1.  When within a proposed irrigation district there exists one or
more tracts of land owned and used by the State of Nevada for state
purposes and susceptible of the same mode of irrigation or taking water
for irrigation from the same source, system or combined systems as other
privately owned lands within the proposed district, the Governor, with
the advice of the State Engineer, may sign any petition for the
organization of such irrigation district.

      2.  Should such irrigation district be thereafter organized in
accordance with the provisions of law, such lands so belonging to the
State of Nevada shall be subject to the same rights, privileges and
obligations as are or may be belonging to or imposed on the privately
owned lands within the district, and in this respect and for the purposes
of carrying out the provisions of this chapter the heads of departments
or the commissions or boards having supervision or control of the state
institution to which such tracts or units of land are attached, for
supervisory purposes, shall include in their report and biennial budget
for submission to the Governor and Legislature such items or amounts as
may from time to time become an obligation on the lands of the district.

      [Part 1:64:1919; A 1921, 118; 1927, 302, 309; 1929, 77; NCL § 8008]


      1.  Whenever it is proposed to organize an irrigation district, a
petition shall first be presented to the board of county commissioners of
the county in which the lands or the greater portion thereof are
situated, signed by the required number, possessing the qualifications
provided for in NRS 539.020 and 539.023
, which petition shall:

      (a) Set forth and particularly describe the proposed boundaries of
the district.

      (b) Pray that the same may be organized under the provisions of
this chapter.

      2.  The petitioners may determine in the petition whether the
proposed district shall be divided into three, five or seven divisions,
and whether it shall have three, five or seven directors. If no number is
named in the petition, the board of county commissioners may determine
whether the number shall be three, five or seven.

      [Part 1:64:1919; A 1921, 118; 1927, 302, 309; 1929, 77; NCL § 8008]
+ [Part 2:64:1919; A 1921, 118; NCL § 8009]
 The petitioners must accompany the
petition with a good and sufficient bond, to be approved by the board of
county commissioners, in double the amount of the probable cost of
organizing the district, conditioned that the bondsmen will pay all of
the costs in case the organization is not effected.

      [Part 2:64:1919; A 1921, 118; NCL § 8009]


      1.  The petition shall be filed in the office of the county clerk
and a notice thereof shall be published by the county clerk for at least
2 weeks before the time at which it is to be presented to the board of
county commissioners. Publication shall be in some newspaper printed and
published in the county where the petition is presented, which newspaper
shall be designated by the board of county commissioners as the newspaper
most likely to impart notice of the hearing of the petition.

      2.  The notice shall set forth:

      (a) That the petition has been filed.

      (b) The time of the meeting of the board of county commissioners to
consider the petition.

      (c) A description of the territory to be embraced in the proposed
district.

      [Part 2:64:1919; A 1921, 118; NCL § 8009]
 When the petition is presented, and it shall appear that the
notice of the presentation of the petition has been given and that the
petition has been signed by the requisite number of petitioners as
required by this chapter, the board of county commissioners shall hold a
hearing on the petition.

      [Part 3:64:1919; A 1921, 118; 1925, 203; 1931, 265; 1935, 135; 1931
NCL § 8010]
 The board of county
commissioners may adjourn the hearing from time to time, not exceeding 3
weeks in all.

      [Part 3:64:1919; A 1921, 118; 1925, 203; 1931, 265; 1935, 135; 1931
NCL § 8010]


      1.  Contiguous or neighboring lands susceptible of irrigation from
the common source or combined sources, not included in the district as
described in the petition, at the hearing may, upon application of the
holder or holders of title or evidence of title thereto as prescribed in
NRS 539.020 and 539.023 , be included in the district.

      2.  Lands described in the petition not susceptible of irrigation
from such system or systems may upon similar application be excluded
therefrom.

      3.  The board of county commissioners shall not modify the
boundaries described in the petition so as to change the object of the
petition or so as to exempt from the operation of this chapter any land
which is susceptible of irrigation by such system or systems.

      [Part 3:64:1919; A 1921, 118; 1925, 203; 1931, 265; 1935, 135; 1931
NCL § 8010]


      1.  In the hearing of any petition, the board of county
commissioners shall disregard any informalities therein.

      2.  If the board of county commissioners deny the petition or
dismiss it for any reasons on account of the provisions of this chapter
not having been complied with, which are the only reasons upon which the
board of county commissioners shall have the right to refuse or dismiss
the petition, the board of county commissioners shall state its reasons
in writing therefor in detail, which shall be entered upon its records.

      3.  If the reasons are not well founded, a writ of mandamus shall,
upon proper application therefor, issue out of the district court of the
county compelling the board of county commissioners to act in compliance
with this chapter, which writ shall be heard within 20 days from the date
of issuance, such time to be excluded from the time given the board of
county commissioners to act upon the petition.

      [Part 3:64:1919; A 1921, 118; 1925, 203; 1931, 265; 1935, 135; 1931
NCL § 8010]
 Upon the completion
of the hearing, the board of county commissioners shall forthwith make an
order denying or granting the prayer of the petition, and if the same is
granted shall, in the order, define and establish the boundaries and
designate the name of such proposed district and divide the same into
three, five or seven divisions, as prescribed in the petition, as nearly
equal in size as may be practicable.

      [Part 3:64:1919; A 1921, 118; 1925, 203; 1931, 265; 1935, 135; 1931
NCL § 8010]


      1.  Upon making an order granting the prayer of the petition as
provided in NRS 539.043 , the board of
county commissioners shall by further order entered upon its record
submit to the qualified electors of the proposed district at the next
primary or general election the question of whether that district shall
be organized pursuant to the provisions of this chapter, and by that
order shall submit the names of one or more persons from each of the
divisions of the district to be voted for as directors of the district.

      2.  One director must be elected from each division by the
qualified electors of the district and be a qualified elector of the
district and holder of title, or evidence of title as prescribed in NRS
539.020 and 539.023 , to land within the division from which he is
elected.

      [Part 3:64:1919; A 1921, 118; 1925, 203; 1931, 265; 1935, 135; 1931
NCL § 8010]—(NRS A 1993, 1081)


      1.  The board of county commissioners shall give notice of such
election, which shall be published for 2 weeks prior to such election in
a newspaper within the county where the petition is filed.

      2.  Such notice shall require the electors to cast ballots, which
shall contain the words “Irrigation District—Yes,” or “Irrigation
District—No,” or words equivalent thereto, and the names of persons to be
voted for as directors.

      [Part 3:64:1919; A 1921, 118; 1925, 203; 1931, 265; 1935, 135; 1931
NCL § 8010]
 For the purpose of the election
to organize the district, each division constitutes an election precinct.

      [Part 3:64:1919; A 1921, 118; 1925, 203; 1931, 265; 1935, 135; 1931
NCL § 8010]—(NRS A 1993, 1081)
 Except
as otherwise provided in this chapter, all such elections shall be
conducted as near as may be practicable in accordance with the general
election laws of this state, including the right to vote by absent
voter’s ballot.

      [Part 4:64:1919; A 1927, 309; NCL § 8011]


      1.  The board of county commissioners shall meet on the second
Monday succeeding such election and proceed to canvass the votes cast
thereat.

      2.  If upon such canvass it appears that a majority of the electors
voted “Irrigation District—Yes,” the board, by an order entered upon its
minutes, shall:

      (a) Declare such territory duly organized as an irrigation district
under the name and style theretofore designated.

      (b) Declare the persons receiving respectively the highest number
of votes for directors to be duly elected.

      (c) Cause a copy of such order and a plat of the district, each
duly certified by the clerk of the board of county commissioners, to be
immediately filed for record in the office of the county recorder of each
county in which any portion of such lands is situated. Certified copies
thereof shall also be filed with the county clerks of such counties.

      3.  Thereafter, the organization of the district shall be complete.

      [Part 4:64:1919; A 1927, 309; NCL § 8011]
 The record of the board of county commissioners
of the proceedings had and taken by it under the provisions of this
chapter shall be, in the absence of fraud, conclusive evidence of the
matters and things therein recited.

      [Part 3:64:1919; A 1921, 118; 1925, 203; 1931, 265; 1935, 135; 1931
NCL § 8010]


      1.  The name of any district organized after July 1, 1919, pursuant
to this chapter must contain either the words “irrigation district,”
“water conservation district,” “water conservancy district” or “water
improvement district.”

      2.  Any district organized and existing before, on or after July 1,
1919, the name of which must include the words “irrigation district,” may
change its name by substituting for the word “irrigation” either the
words “water conservation,” “water conservancy” or “water improvement,”
or may change the entire name or designation of the district by filing
with the board of county commissioners, with which the original petition
was filed for the organization of the district, a certified copy of a
resolution of its board of directors adopted by the unanimous vote of all
the members of the board at a regular meeting thereof providing for such
a change of name. All proceedings of such a district must be had under
the changed name, but all existing obligations and contracts of the
district entered into under its former name must remain outstanding
without change and with the validity thereof unimpaired and unaffected by
the change of name.

      [71:64:1919; added 1921, 118; A 1923, 289; NCL § 8089]—(NRS A 1997,
1621)

INTERNAL ORGANIZATION
 The officers of an irrigation
district shall consist of three, five or seven directors, a president and
a vice president elected from their number, and a secretary and treasurer.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016]


      1.  The directors elected at the organization election shall be
selected by lot so that one, two or three directors, according to whether
there are in all three, five or seven on the board, shall hold office
until their successors are elected at the next regular election and
qualify, and two, three or four directors, as the case may be, shall hold
office until their successors are elected at the second regular election
after organization and qualify.

      2.  At the regular election biennially thereafter directors shall
be elected, to replace the directors whose terms expire, for terms of 4
years, or until their successors are elected and qualify. Directors so
elected shall have the qualifications prescribed in this chapter for
directors elected at the time of organization.

      [Part 5:64:1919; A 1933, 271; 1931 NCL § 8012]


      1.  Within 10 days after receiving the certificate of his election,
each director shall take and subscribe to an official oath and file the
same with the secretary of the board of directors.

      2.  Each member of the board of directors shall execute an official
bond in the sum of $2,000, which shall be approved by the judge of the
district court in and for the county where such organization is effected.
Such bonds shall be recorded in the office of the county recorder and
filed with the secretary of the board.

      [Part 7:64:1919; A 1921, 118; NCL § 8014]


      1.  Any vacancy in the office of director shall be filled from the
division in which the vacancy occurs by the remaining members of the
board.

      2.  In cases where a vacancy occurs in the office of director and
the remaining directors, at the next regular monthly meeting of the board
of directors following such vacancy, do not by a majority vote of such
remaining directors appoint a successor to fill such vacancy, then the
president of the board of directors shall fill such vacancy by
appointment.

      3.  In the event of the vacancy occurring in the office of the
director who is president of the board, then the vice president shall
fill the vacancy by appointment.

      4.  A director appointed to fill a vacancy, as provided in this
section, shall hold his office until the next biennial election, and
until his successor is elected and qualified.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016]


      1.  Notwithstanding any other provision of this chapter, if an
irrigation district operates a federal reclamation project pursuant to a
contract with the United States and the project is authorized for
purposes in addition to irrigation, the district may expand the number of
directors on the board of directors of the district in the manner
provided in this section.

      2.  The number of directors may be increased pursuant to this
section by a number not to exceed one less than the number of elected
directors on the board. The addition of directors pursuant to this
section may be proposed by resolution adopted by the board of directors
or upon the petition of not less than 51 percent of the qualified
electors of the district.

      3.  The resolution or petition proposing to increase the number of
directors must designate the number of additional directors proposed, the
interest to be represented by each additional director and the method by
which each additional director will be appointed. The interest to be
represented by each additional director must be an interest which owns a
water right for an authorized purpose of the federal reclamation project.

      4.  The board of directors shall submit the question of expanding
the board of directors in accordance with the resolution or petition to
the qualified electors of the district at the next district election or
primary or general state election. Notice of the election must be given
in the manner provided in NRS 539.125 .

      5.  If the result of the election is in favor of the expansion, the
board of directors must be expanded in accordance with the resolution or
petition. The new directors must be appointed at the time of the next
biennial election of directors, and must determine their respective
tenures of office in the manner provided in NRS 539.065 . After the initial terms, directors appointed
pursuant to this section hold office for a term of 4 years. The successor
to a director appointed pursuant to this section must be appointed not
later than the biennial election which coincides with the expiration of
the director’s term.

      6.  By resolution of the elected directors or by petition of not
less than 51 percent of the qualified electors of the district, the
directors added pursuant to this section may be eliminated, or the
interests they represent or their appointing authorities may be changed,
in the same manner that directors are added pursuant to this section.

      (Added to NRS by 1991, 1081; A 1993, 1081)


      1.  Immediately upon their election and qualification following the
organization election the board of directors shall meet and organize,
elect a president and a vice president, and appoint a secretary and a
treasurer.

      2.  On the first Monday in May next following their election
thereafter, the board of directors shall meet and organize, elect a
president and a vice president, and appoint a secretary and a treasurer.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016]


      1.  The secretary and the treasurer shall be appointed by the board
of directors and may or may not be members of the board. One person may
be appointed to serve as secretary and treasurer.

      2.  Such officers shall serve at the will of the board.

      3.  The secretary and the treasurer shall file bonds for the
faithful performance of their duties. The bonds shall be approved by the
board.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016]
 The board
may also appoint an assistant secretary who shall exercise such of the
powers and perform such of the duties of the secretary as may be
designated by the board of directors, except that such assistant
secretary shall not be invested with authority to sign on behalf of the
secretary any bonds of the district.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016]


      1.  A member of the board of directors is entitled to receive not
more than $80 per day and actual traveling expenses for each day spent
attending meetings of the board or while engaged in official business
under the order of the board.

      2.  The board shall fix the compensation to be paid to the other
officers named in this chapter; but the board shall, upon the petition of
a majority of the electors within the district, submit to the electors at
any general election of the district a schedule of salaries and fees to
be paid the directors and officers thereof. The petition must be
presented to the board 20 days before the general election. The schedule
of salaries and fees must be put into effect upon the first of the month
after the election if it was approved by a two-thirds vote.

      [12:64:1919; A 1945, 298; 1943 NCL § 8023]—(NRS A 1957, 309; 1965,
673; 1973, 786; 1981, 582; 1999, 921 )


      1.  All directors and other officers named in this chapter are
prohibited from being directly or indirectly interested in any contract
awarded by the board or in the profits to be derived from the contract.

      2.  For any violation of this section the director or officer is
guilty of a gross misdemeanor, and upon conviction thereof forfeits his
office.

      (Added to NRS by 1977, 1114)
 The board of directors shall
designate some place within the county where the organization of the
district was effected as the office of the board.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016]


      1.  The board shall hold a regular monthly meeting in its office on
the day of the month fixed by resolution duly entered upon the minutes.
When the time for such a monthly meeting has been fixed it cannot again
be changed for 12 months, and it can only be changed by resolution passed
at least 2 months prior to the time such change shall take effect, and
upon publication in a newspaper of general circulation in the district
for at least 2 weeks prior to such change.

      2.  Should the regular meeting day fall upon a nonjudicial day,
such meeting shall be held on the first judicial day thereafter.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016]


      1.  The board of directors shall hold such special meetings as
shall be required for the purpose of transaction of business; but all
special meetings must be called by the president or a majority of the
board.

      2.  The order calling such special meeting shall be entered on the
record, and the secretary shall give each member not joining in the order
3 days’ notice of such special meeting.

      3.  The order must specify the business to be transacted at such
special meeting; and none other than that specified shall be transacted.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016]
 Whenever
all members of the board are present at a meeting the same shall be
deemed a legal meeting and any lawful business may be transacted.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016]
 All meetings of the board shall be
public.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016]
 A majority of the members constitutes a quorum for
the transaction of business, but on all questions requiring a vote, there
must be an affirmative vote of at least a majority of all the members of
the board.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016]—(NRS A 2001, 1129 )


      1.  All records of the board shall be open to the inspection of any
elector during business hours.

      2.  The board of directors of each irrigation district, or the
secretary thereof, shall at any time allow any member of the board of
county commissioners, when acting under the order of such board, to have
access to all books, records and vouchers of the district which are in
the possession or control of the board of directors or the secretary.

      [Part 9:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1933, 271; 1931
NCL § 8016] + [52:64:1919; 1919 RL p. 3288; NCL § 8070]


      1.  No director shall, during his term of office, be employed by
the district as district engineer, watermaster or manager.

      2.  This section shall not be construed as depriving the board of
the right and power to appoint a committee or committees to act for the
board whenever and wherever necessary to carry out the purposes of this
chapter.

      [74:64:1919; added 1929, 286; NCL § 8092]

ELECTIONS

Divisions and Precincts


      1.  Each division shall constitute an election precinct for the
purposes of this chapter.

      2.  After the organization of the district the directors may divide
a division into two or more precincts and fix the polling places therein.

      3.  By affirmative vote of all of their number or of all of their
number save one, the directors may reduce the number of election
precincts to one or more within the district, establish the boundaries
thereof, and fix the polling place or places therein.

      [Part 3:64:1919; A 1921, 118; 1925, 203; 1931, 265; 1935, 135; 1931
NCL § 8010]


      1.  Whenever in the opinion of the board of directors it is
advisable to do so, the board is empowered to change the boundaries of
one or more divisions of the district in order to equalize more nearly
the number of electors in the respective divisions, but new lands shall
not be included within the district boundaries and lands within the
district boundaries and lands within the district shall not be excluded
by such change of boundaries, except as otherwise provided in this
chapter.

      2.  A change of division boundaries shall become effective when a
certified copy of a resolution making such change, attached to a copy of
a map or plat of the district delineating the new division boundary
lines, both being certified as correct by the secretary of the district,
shall be filed in the office of the county recorder of the county in
which the division whose boundaries have been so changed is situated.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]


      1.  The number of directors and the number of divisions of any
district organized pursuant to the laws of this state must not be altered
or changed except upon:

      (a) A petition of not less than 51 percent of the qualified
electors of the district; or

      (b) A resolution adopted by the board of directors.

      2.  The petition or resolution must prescribe the number of
divisions into which the district is proposed to be divided and must be
accompanied by a map showing the proposed new division boundaries, which
map must be a part of the petition or resolution and must be presented to
the board of directors of the district at any regular meeting.

      3.  At its next regular meeting following the presentation of the
petition or adoption of the resolution, the board of directors shall
prepare or cause to be prepared a map of the district showing the
proposed new division boundaries, which map must be placed on file in the
office of the district. At least two copies of the map must be posted in
other conspicuous places in the district where the maps are available for
inspection by all interested persons.

      4.  The board of directors shall submit the question of altering or
changing the number of divisions of the district in accordance with the
petition to the qualified electors of the district at the next district
election or primary or general state election. Notice of the election
must be given in the manner provided in NRS 539.125 , and must include notice of the places where
the map showing the proposed new division boundaries may be inspected.

      5.  If the result of the election is in favor of the changes in the
number of divisions and division boundaries of the district, the next
biennial election of directors is governed by the altered conditions
established by the election and the terms of office of all the directors
then in office and who were elected or appointed before the altered
conditions expire on the second Monday following the biennial election.
The new directors then elected shall determine their respective tenures
of office in the manner designated in NRS 539.065 .

      6.  No petition or resolution to change the number of directors and
divisions of a district may be received or considered within a period of
4 years following the date of an election held pursuant to this section.

      [8 1/2:64:1919; added 1931, 170; 1931 NCL § 8015.01]—(NRS A 1991,
1082; 1993, 1082)


      1.  Not later than 60 days before any general election of the
district, if a petition, signed by the qualified electors of the district
equal in number to 35 percent of the qualified electors of the district,
requesting that directors from each division of the district be elected
by the qualified electors of that division and not by the qualified
electors of the district as a whole, is filed with the board of
directors, the board shall place upon the ballot of the next district
election or primary or general state election the question of whether
directors from each division shall be elected by the electors of the
division and not by the electors of the district as a whole.

      2.  If a majority of the votes cast at the election are in favor of
electing directors from each division by the electors from that division
alone, thereafter the directors in the district must be elected in that
manner.

      [73:64:1919; added 1929, 286; NCL § 8091]—(NRS A 1993, 1083)

General Elections
 The regular elections of irrigation districts shall be held on the
first Tuesday after the first Monday in April of the second calendar year
after the completion of the organization thereof, and on the same day
biennially thereafter, or as to districts organized prior to July 1,
1919, biennially after the first regular election therein.

      [Part 5:64:1919; A 1933, 271; 1931 NCL § 8012]
 If there shall be no contests for office, and no
matters or propositions to be voted upon at any such election, then such
election shall not be held, and the duly qualified candidates shall be
deemed elected as of the date the election would otherwise have been
held, and the board of directors must declare on its records such
candidates to have been elected.

      [Part 5:64:1919; A 1933, 271; 1931 NCL § 8012]


      1.  Nominations for the office of director shall be made by filing
a declaration with the secretary within 50 days before the date of
election and not later than 20 days before such election.

      2.  A candidate shall pay $25 filing fee with such declaration.

      [Part 5:64:1919; A 1933, 271; 1931 NCL § 8012]


      1.  Any person 18 years of age or older, whether a resident of the
district or not, who is or has declared his intention to become a citizen
of the United States is an “elector” for the purposes of this chapter and
is entitled to vote at any election held pursuant to this chapter if the
following conditions as to ownership of land are met:

      (a) The elector must be the bona fide holder of title or evidence
of title, as defined in NRS 539.020 and
539.023 , to land within the district or
have a contractual right to acquire title to land within the district
upon payment of a fixed sum to the record titleholder.

      (b) The holder of an undivided interest in land is an elector and,
if his interest is community property, his spouse is an elector if the
spouse appears of record as the owner of an interest in the acreage. If
two or more persons hold undivided or community interests in land, one
such person may vote upon presenting the written consent of his fellow
holders.

      (c) A surface water right must be appurtenant to the acreage.

      2.  An elector is entitled to vote according to the land which he
owns outright, as follows:

      (a) Ten acres or less, one vote;

      (b) For each additional 10 acres or a part thereof, up to and
including 200 acres, one additional vote; and

      (c) For each additional 100 acres or a part thereof above 200
acres, one additional vote.

Ê The district shall issue a separate ballot for each vote which an
elector is entitled to cast.

      3.  If two or more persons hold undivided or community interests in
land, each is entitled to cast a percentage of the respective votes
otherwise allowed pursuant to subsection 2 that is equal to his
percentage interest in that land, except that, if pursuant to this
subsection those persons are entitled to a fractional interest in a vote,
that vote may only be cast by one of those persons upon presenting the
written consent of his fellow holders.

      4.  Any elector who resides outside the district, who owns land in
the district, and who is qualified to vote at district elections shall be
deemed a resident of that division and precinct of the district in which
the major portion of his lands are located, for the purpose of
determining his place of voting and qualifications for holding office.

      5.  Any elector who resides within the district boundaries shall be
deemed a resident of the division in which he actually resides, for the
purpose of determining his qualification for voting and holding office.

      6.  A guardian, executor, administrator or trustee shall be deemed
the holder of title or evidence of title, as prescribed in NRS 539.020
and 539.023 , to the land in the State for which he is the
guardian, executor, administrator or trustee, and has the right to sign
petitions, vote and do all things that any elector may do pursuant to
this chapter. If there is more than one guardian, executor, administrator
or trustee, they must designate one of their number to sign petitions,
vote and do the other things that an elector may do pursuant to this
chapter.

      7.  Corporations, partnerships or limited-liability companies
holding land in the district shall be deemed persons entitled to exercise
all the rights of natural persons, and the president of such a
corporation, the general partner of such a partnership, the manager of
such a limited-liability company, or any other person authorized in
writing by the president of the corporation, the general partner of the
partnership or the members of the limited-liability company, may sign any
petition authorized by this chapter, and register and cast the vote of
the corporation, partnership or limited-liability company at any
election. If a partnership has more than one general partner, the general
partners must designate one of their number to sign petitions, vote and
do the other things that an elector may do pursuant to this chapter. If a
limited-liability company:

      (a) Has more than one manager, the managers must designate one of
their number to sign petitions, vote and do the other things that an
elector may do pursuant to this chapter.

      (b) Does not have a manager, the members must designate one of
their number to sign petitions, vote and do the other things that an
elector may do pursuant to this chapter.

      8.  Designations or written consents for the purposes of
registration and voting as authorized pursuant to this section must be
filed with the district not later than 14 days before the election.

      [8:64:1919; A 1921, 118; 1925, 203; 1927, 309; NCL § 8015]—(NRS A
1967, 1214; 1979, 480; 1981, 516; 1989, 1173; 1991, 1083; 1997, 768, 1305)
 The
secretary shall cause to be published a notice specifying the time and
place of the election held pursuant to NRS 539.113 . The notice must be published in a newspaper
published in the county or one of the counties in which the district is
located not less than 15 days nor more than 22 days before the election.
If no newspaper is published in such a county, the notice must be
published in a newspaper which has a general circulation in the county or
counties.

      [Part 6:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1931, 75; 1935,
135; 1931 NCL § 8013]—(NRS A 1981, 582; 1993, 1083)


      1.  No election for any purpose except for organization shall be
held in any irrigation district without registration.

      2.  If an elector is currently registered on or registers after
July 1, 1967, and remains eligible, he shall not be required to
reregister in order to vote at any succeeding election, but before he
shall be permitted to vote at such election, if he shall not have
reregistered therefor, he shall be required to take and subscribe the
registration oath before the board of election, on a form provided by the
district, as evidence of his continued eligibility.

      [Part 6:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1931, 75; 1935,
135; 1931 NCL § 8013]—(NRS A 1967, 1215)


      1.  The secretary is ex officio district registrar of the district,
and may, at least 4 weeks before any election, appoint a field registrar
in each election precinct. Each field registrar shall register all
electors within his precinct applying for registration, and for this
purpose he has the authority to demand of the elector all information and
to administer all oaths required by this chapter.

      2.  The registrar and field registrars are governed in the
performance of their duties by the general election laws of this state as
far as they are applicable, and must be at their places of registration
to receive applications for registration from 7 a.m. until 7 p.m. on the
Wednesday immediately preceding the close of registration pursuant to NRS
539.133 .

      [Part 6:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1931, 75; 1935,
135; 1931 NCL § 8013]—(NRS A 1993, 2202; 1995, 2794)
 Registration of voters
for any regular or special election must close 14 days before the
election.

      [Part 6:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1931, 75; 1935,
135; 1931 NCL § 8013]—(NRS A 1991, 1084)
 The registrars shall
require registrants to take the following oath in substance: I am, or
have declared my intention to become, a citizen of the United States, am
over the age of 18 years, and am, or properly represent, under the law in
pursuance of which this election is to be held, the bona fide holder of
title or evidence of title, as defined in the law, to ..... acres of land
within the boundaries of the ................ (name of district) and such
holding is for all purposes and not simply for this election or matters
connected therewith.

      [Part 6:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1931, 75; 1935,
135; 1931 NCL § 8013]—(NRS A 1991, 1084; 1997, 1307)
 The registrar shall require registrants on behalf of an
entity that is not a natural person to take the following oath, in
substance: I am over the age of 18 years, and the (position held) of
(name of entity), or have been duly authorized in writing to register on
behalf of (name of entity); that the entity is organized under or has
qualified under the laws of Nevada to transact business therein and is
the holder of title or evidence of title to ..... acres of land within
the boundaries of the ................ (name of district).

      [Part 6:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1931, 75; 1935,
135; 1931 NCL § 8013]—(NRS A 1991, 1085; 1997, 1307)


      1.  The registration oath may be taken before the registrar or
field registrars, any member of an election board, or any person
authorized by law to administer oaths.

      2.  All oaths taken before the election board must be preserved by
the election board and returned with the ballots.

      [Part 6:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1931, 75; 1935,
135; 1931 NCL § 8013]—(NRS A 1985, 1222; 1993, 2202)
 In all pollbooks and lists of registered
electors prepared for any election under this chapter, the names of
electors who have registered or reregistered for such election shall be
distinguished from the names of those who voted at the last preceding
district election but who have not so registered or reregistered, by the
letter “R” enclosed in parentheses placed before each of the names of the
former and the omission thereof in connection with the names of the
latter.

      [Part 6:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1931, 75; 1935,
135; 1931 NCL § 8013]


      1.  Before publishing a notice pursuant to NRS 539.125 , the board of directors shall appoint three
qualified electors to act as inspectors of election in each election
precinct, and shall also appoint two clerks of election for each precinct.

      2.  If the board of directors fails to appoint a board of election
or the members appointed do not attend the opening of the polls on the
morning of election, the electors of the precinct present at that hour
may appoint the board or supply the place of absent members thereof.

      3.  The board of directors shall, in its order appointing the board
of election, designate the hour and the place in each precinct where the
election will be held.

      [Part 6:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1931, 75; 1935,
135; 1931 NCL § 8013]—(NRS A 1981, 582)

 Registrars and election officers may receive such compensation for their
services as the board of directors shall prescribe, not exceeding the
amount paid for similar services at general elections.

      [Part 7:64:1919; A 1921, 118; NCL § 8014]


      1.  Before opening the polls each inspector and each clerk must
take and subscribe to an oath to perform faithfully the duties imposed
upon him by law. Any elector of the precinct may administer and certify
such oath.

      2.  Vacancies occurring during the progress of the election may be
filled by the remaining inspector or inspectors, and any inspector of
election may administer and certify oaths.

      [Part 7:64:1919; A 1921, 118; NCL § 8014]
 The time of
opening and closing the polls, the manner of conducting the election,
canvassing and announcing the result, the keeping of the tally list, the
making and certifying of the result, and the disposition of the ballots
after election shall be the same, as near as may be, as provided for
elections under the general election laws of this State.

      [Part 7:64:1919; A 1921, 118; NCL § 8014]


      1.  The returns shall be delivered to the secretary of the
district. No list, tally paper or returns from any election shall be set
aside or rejected for want of form if they can be satisfactorily
understood.

      2.  The board of directors shall meet at its usual place of meeting
on the second Monday after an election to canvass the returns, and it
shall proceed in the same manner and with like effect, as near as may be,
as the board of county commissioners in canvassing the returns of general
elections.

      3.  When the board of directors shall have declared the result, the
secretary shall make full entries in his record in like manner as is
required of the county clerk in general elections.

      [Part 7:64:1919; A 1921, 118; NCL § 8014]


      1.  The board of directors must declare elected the person or
persons having the highest number of votes given for each office.

      2.  The secretary shall immediately make out and deliver to such
person or persons a certificate of election, signed by him and
authenticated with the seal of the board.

      [Part 7:64:1919; A 1921, 118; NCL § 8014]

Recall Elections
 Every
director of an irrigation district organized and existing under the laws
of the State of Nevada shall be subject, as provided in NRS 539.160
to 539.187 , inclusive, to recall from office by the
qualified electors of the irrigation district from which he was elected.

      [1:186:1927; NCL § 8206]


      1.  For the purpose of recalling any director of an irrigation
district there shall be first filed with the secretary of the irrigation
district from which such director was elected a petition signed by
qualified electors of such irrigation district equal in number to at
least 35 percent of the vote cast at the last preceding election held in
and for the district.

      2.  The petition shall also contain the residence addresses of the
signers, and shall set forth in not to exceed 200 words the reason why
the recall is demanded.

      [2:186:1927; A 1933, 98; 1931 NCL § 8207]
 The
petition may consist of any number of copies thereof, identical in form
with the original, except for the signatures and addresses of the
residences of the signers. Every copy must be verified by at least one of
the signers thereof, who shall make oath, before any person authorized by
law to administer oaths, that the statements and signatures contained in
the petition are true.

      [Part 3:186:1927; NCL § 8208]—(NRS A 1985, 1222)
 No petition for the recall of any director shall be circulated
or filed against any such director until he has actually held his office
6 months.

      [Part 8:186:1927; NCL § 8213]
 Upon the filing of
the petition, the board of directors of the irrigation district shall,
not sooner than 10 days nor more than 20 days thereafter, issue a call
for a special election to be held within 20 days after the issuance of
the call therefor, in the irrigation district electing such director, to
determine whether the electors shall recall such director.

      [Part 3:186:1927; NCL § 8208]


      1.  If the director shall offer his resignation within 5 days after
the filing of the petition, the resignation shall be accepted, and the
vacancy thereby caused shall be filled in the manner provided by law.

      2.  If the director does not resign, he shall continue to perform
the duties of his office until the result of the special election is
finally declared.

      [Part 3:186:1927; NCL § 8208]

 Any signer of a petition to recall a director of a district may, at any
time within 5 days after the filing of the petition with the secretary of
the irrigation district, have his name stricken from the petition by
filing a written request therefor with the secretary of the district. His
name shall thereupon not be considered as a signer of the petition.

      [Part 3:186:1927; NCL § 8208]


      1.  Other candidates for the office may be nominated to be voted
for at the special election by petition, which petition shall be signed
by qualified electors of the district holding the election, equal in
number to 35 percent of the number of votes cast for the director
receiving the highest number of votes at the election next preceding.

      2.  The nominating petition shall be filed with the secretary of
the irrigation district at least 15 days prior to the date of the special
election.

      [9:186:1927; A 1933, 98; 1931 NCL § 8214] + [10:186:1927; NCL §
8215]


      1.  Upon the ballot for the election there shall be printed
verbatim, as set forth in the recall petition, the reason for demanding
the recall of the director, and in not more than 200 words, if furnished
by him, the director’s justification of his course in office.

      2.  If there are no other candidates nominated to be voted for at
the special election, there shall be printed on the ballot the name of
the director sought to be recalled, the office which he holds, and the
words “For Recall” and “Against Recall.”

      3.  If there are other candidates nominated for the office to be
voted for at the special election, there shall be printed upon the ballot
the name of the director sought to be recalled, and the office which he
holds, and the name or names of such other candidates as may be nominated
to be voted for at the special election, and the words “For Recall” and
“Against Recall” shall be omitted.

      4.  In other respects the ballot shall conform with the
requirements of the general election laws of this state.

      [4:186:1927; NCL § 8209] + [5:186:1927; NCL § 8210]


      1.  If there are other candidates nominated to be voted for at the
special election, the candidate who receives the highest number of votes
at the special election shall be deemed elected for the remainder of the
term, whether it is the person against whom the recall petition was filed
or another.

      2.  If any director is recalled upon a special election and the
other candidates are not nominated to be voted for at the special
election, the vacancy thereby created shall be filled in the manner
provided by law.

      [6:186:1927; NCL § 8211] + [7:186:1927; NCL § 8212]
 After one
recall petition is filed and a special election held, no further recall
petition shall be filed against the same director during the term for
which he was elected, unless such further petitioners shall pay into the
district treasury, from which the expenses of the special election have
been paid, the whole amount paid out of the district treasury as expenses
for the preceding special election.

      [Part 8:186:1927; NCL § 8213]
 The general election laws of this state, so far as
applicable, shall apply to all elections held under NRS 539.160 to 539.187 ,
inclusive.

      [11:186:1927; NCL § 8216]

Miscellaneous Provisions
 For the purposes of NRS 539.237 , 539.240 ,
539.243 , 539.297 , 539.380 ,
539.397 , 539.410 , 539.417 ,
539.433 , 539.465 , 539.545 ,
539.557 , 539.577 , 539.587 and
539.690 , a special election may be held
at any time upon the unanimous vote of the board of directors of an
irrigation district.

      (Added to NRS by 1993, 1081; A 1997, 1307)
 The notice of election for any election
held pursuant to this chapter which includes a proposal for the issuance
of any bonds or other securities must, in addition to any other
requirements of this chapter, contain an estimate of the annual cost to
operate, maintain and repair any buildings, structures or other
facilities or improvements to be constructed or acquired with the
proceeds of the bonds or other securities.

      (Added to NRS by 1993, 1419)

POWERS AND PURPOSES

General
 The board of
directors may:

      1.  Do any and every lawful act necessary to be done in order to
accomplish the things and purposes described in this chapter, including
exercising on behalf of the district the powers that are conferred upon
the board of directors of a water conservancy district pursuant to NRS
541.140 and 541.145 .

      2.  Manage and conduct the business and affairs of the district.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]—(NRS A 1991, 1085)
 The board of directors shall have power to employ
and appoint such agents, officers and employees, delegates to
conventions, or other representatives in the interest of the district as
may be required, and prescribe their duties and remunerations.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]
 The
board and its agents and employees shall have the right to enter upon any
land to make surveys, and may locate the necessary irrigation and other
works, and the lines of any canal or canals, and the necessary branches
for the same, on any lands which may be deemed best for such location.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]
 The board of directors shall have power to
make and execute all necessary contracts.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]
 The board of
directors of any district now or hereafter organized under the provisions
of this chapter shall have power to enter into contracts of indemnity and
guaranty, in such form as may be approved by the board, relating to or
connected with the performance of any contract or agreement which the
district shall be empowered to enter into under the provisions of this
chapter or any other law of this state.

      [10e:64:1919; added 1935, 135; 1931 NCL § 8021.01]

 The board is authorized and empowered to institute, maintain and defend,
in the name of the district, any and all actions and proceedings, suits
at law and in equity.

      [11:64:1919; 1919 RL p. 3274; NCL § 8022]


      1.  At least as often as once a year after the approval of the
plans, the board of directors shall make a report to the State Engineer
of the progress of the work of the district and whether or not the plan
formulated under the provisions of this chapter is being successfully
carried out, and whether or not in the opinion of the board the funds
available will complete the proposed works.

      2.  Upon receipt of the report by the State Engineer, he shall make
such suggestions and recommendations to the board of directors as may be
necessary to conserve the best interests of the district.

      [50:64:1919; 1919 RL p. 3287; NCL § 8067]

Property
 The board of directors shall
have the right to acquire, either by purchase, condemnation or other
legal means, all lands, rights and other property necessary for the
construction, use and supply, operation, maintenance, repair and
improvement of the works of the district, including canals and works
constructed and being constructed by private owners, lands for reservoirs
for the storage of water, and all other works and appurtenances, either
within or without the State of Nevada.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]
 In case of
purchase of property the bonds of the district provided for in this
chapter may be used in payment of not less than 90 percent of their par
value and accrued interest.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]


      1.  The board of directors is empowered, without calling an
election therefor, to lease, in the name of the district, lands, from the
United States Government or any other person or corporation, that are
situate within or without the district for use by the water users of the
district as a community pasture, under such rules and regulations as the
board may prescribe. The board shall collect such fees from the owners of
livestock using such pasture as will cover the cost of such lease and
operation.

      2.  In any district whose irrigated acreage is less than 50,000
acres, the leasing of lands for use as community pasture is hereby
declared to be a proprietary function of the district. The county
assessor of the county in which such lands are located shall assess the
leasehold interest of the district in such lands for taxation as other
lands so used are assessed, and the district shall pay to the ex officio
tax receiver of such county the taxes levied upon the interest so
assessed, at the same times as other taxes upon real estate are paid.

      3.  The board of directors shall apportion the amount of taxes so
required to be paid among the several users of the community pasture, and
collect from each his proportionate share in addition to any other fees
charged.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]—(NRS A 1967, 1125)
 For the purpose of acquiring
control over government lands within the district, and of complying with
the provisions of c. 319, 39 Stat. 506, approved August 11, 1916, the
board shall have power to make such investigation and base thereon such
representations and assurances to the Secretary of the Interior as may be
requisite.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]


      1.  Any lands bought by an irrigation district at a sale for the
payment of delinquent taxes or lands otherwise acquired by the district
which are not required for the purposes of the district may be donated to
the State or conveyed to any purchaser upon such terms as the board of
directors, by unanimous vote, deems to be in the best interests of the
district.

      2.  If there is an adequate supply of water available for the land
upon which no assessment, tax, charge or toll is owed, the board of
directors may make any desired disposition of the water right appurtenant
to that land.

      [10f:64:1919; added 1939, 182; 1931 NCL § 8021.02]—(NRS A 1987, 93)


      1.  The board of directors shall have the power to construct the
works of the district across any stream of water, watercourse, street,
avenue, highway, railway, canal, ditch or flume, in such manner as to
afford security for life and property; but the board shall restore the
same when so crossed or intersected to its former state as near as may be
or in a manner not unnecessarily impairing its usefulness.

      2.  If a railroad company or those in control of the property,
thing or franchise to be crossed cannot agree with the board upon the
amount to be paid, or upon the point or points or the manner of crossing
or intersecting, the same shall be ascertained and determined as provided
in this chapter in respect to the taking of land.

      [33:64:1919; 1919 RL p. 3282; NCL § 8046]


      1.  The right-of-way is hereby given, dedicated and set apart for
the purpose of locating, constructing, operating and maintaining
irrigation or other works of a district, including reservoirs, over, upon
and through any of the lands which are now or which may hereafter be the
property of the State.

      2.  When such rights-of-way or reservoirs are or will be occupied
by a district for any of the purposes specified in this chapter, the
Director of the State Department of Conservation and Natural Resources
shall, upon receipt of a certificate to that effect from the State
Engineer, forthwith withdraw such lands from sale and issue his
certificate and notice to the district affected, stating in substance
that such lands have been and shall continue to be withdrawn from sale
during the period such rights-of-way or reservoirs shall remain in use
and operation.

      [34:64:1919; A 1935, 135; 1931 NCL § 8047]—(NRS A 1957, 656)


      1.  All irrigation districts organized under the laws of the State
of Nevada shall have the right of eminent domain with the power by and
through their boards of directors to cause to be condemned and
appropriated in the name of and for the use of such districts all
reservoirs, canals and works, with their appurtenances, constructed for
the irrigation or drainage of any lands within the district or for uses
incidental thereto, and all lands required therefor, and all lands and
rights-of-way required for the works constructed, or to be constructed,
or which may be acquired by the district, and all necessary appurtenances
and other property and rights necessary for the construction, operation,
maintenance, repair and improvement of the works.

      2.  Such districts shall have the right by and through their boards
of directors to acquire by purchase or other legal means any or all of
the property mentioned and referred to in this section.

      3.  In any action or proceedings for the condemnation of any such
property wherein an irrigation district is plaintiff, such district,
within 6 months after final judgment, shall pay the amount awarded in the
judgment, or the judgment will be annulled.

      4.  Except as otherwise provided in this chapter the provisions of
NRS, Nevada Rules of Appellate Procedure and Nevada Rules of Civil
Procedure relative to the right of eminent domain, civil actions and new
trials and appeals shall be applicable to and constitute the rules of
practice in condemnation proceedings by irrigation districts.

      [35:64:1919; 1919 RL p. 3283; NCL § 8048]
 Vested interests in or
to structures, works and property or water rights owned or used in
connection with mining or power development shall never be affected by or
taken under the provisions of this chapter, except that rights-of-way may
be acquired by the district over or across such works and property.

      [46:64:1919; 1919 RL p. 3285; NCL § 8062]

Water


      1.  The board of directors may appropriate or otherwise acquire
water in accordance with the law, and also construct the necessary dams,
reservoirs and works for the collection, storage, conservation and
distribution of water for the district and for the drainage of the lands
thereof.

      2.  The collection, storage, conveyance, distribution and use of
water by or through the works of irrigation districts organized before,
on or after July 1, 1919, together with the rights-of-way for canals and
ditches, sites for reservoirs, electric power and transmission lines, and
all other works and property required to carry out fully the provisions
of this chapter, is hereby declared to be a public use.

      3.  The place of use of water appropriated or otherwise acquired by
an irrigation district may be within or outside the boundaries of the
district, may include all or any part of the lands within the boundaries
of the district and must be described in any application filed by the
district to appropriate or otherwise acquire the water. Water
appropriated or acquired by the district is appurtenant to and may be
beneficially used and applied to lands anywhere within the described
place of use.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]—(NRS A 1991, 1085)


      1.  The board of directors shall have power to establish bylaws,
rules and regulations for the distribution and use of water in the
district, and to compel water users, at their expense, to install
measuring and regulating devices to effect and make a proper distribution
of water. If the user fails to install any such device when ordered, the
district may install the same and charge the actual cost thereof to the
water user, and such charge will be regarded and treated as a cost of
distribution and collected in the same manner from such water user.

      2.  The bylaws, rules and regulations shall be printed in
convenient form for distribution throughout the district.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]


      1.  An owner or an association of owners of water rights located in
an irrigation district may petition the State Engineer to prescribe or
clarify rules and regulations relating to the distribution and use of
water within the irrigation district. The State Engineer may prescribe or
clarify the rules and regulations addressed in the petition.

      2.  A person may seek judicial review of any action taken by the
State Engineer pursuant to subsection 1.

      (Added to NRS by 1995, 795)
 Water may be supplied by contract, agreement or
other legal matter by the district or by a division thereof, when such
division is created and authorized, to the United States of America, or
any department thereof, the State of Nevada, counties, cities, towns,
corporations, irrigation districts, individuals, associations or
partnerships, situated within or in the vicinity of the district, and an
appropriate charge, consideration or exchange made therefor, when such
supply is available or can be developed as an incident of or in
connection with the works of the district or the local undertakings of a
division.

      [53:64:1919; A 1925, 137; NCL § 8071]

Electric Power


      1.  The board of directors may:

      (a) Generate, produce, transmit and sell electric power or
electrical energy in any form in furtherance of the purposes of this
chapter.

      (b) Acquire or contract for the delivery of electric power and
electric power or transmission lines.

      2.  In any irrigation district having a reservoir or reservoirs for
the storage of water with a capacity of less than 250,000 acre-feet, the
board may not acquire or contract for the construction or acquisition of
electric power or transmission lines at a cost exceeding the sum of
$50,000 without first obtaining the approval of the electors of the
district at a special election, district election or primary or general
state election.

      3.  In any irrigation district having a reservoir or reservoirs for
the storage of water with a capacity of 250,000 acre-feet or more, the
board may not acquire or contract for the construction or acquisition of
electric power or transmission lines at a cost exceeding the sum of
$100,000 without first obtaining the approval of the electors of the
district at a special election, district election or primary or general
state election.

      [Part 10:64:1919; A 1921, 118; 1923, 289; 1925, 203; 1927, 309;
1951, 55]—(NRS A 1960, 49; 1983, 352; 1993, 1083)


      1.  Any proposal to enter into a contract for the acquisition of
electric power and transmission lines or to lease or construct those
lines:

      (a) Of any irrigation district having one or more reservoirs for
the storage of water with a single or combined capacity of less than
250,000 acre-feet, where the cost of the proposed acquisition, lease or
construction exceeds $50,000; or

      (b) Of any irrigation district having one or more reservoirs for
the storage of water with a single or combined capacity of 250,000
acre-feet or more, where the cost of the proposed acquisition, lease or
construction exceeds $100,000,

Ê must be voted upon at a special election, district election or primary
or general state election in the same manner as for the issuance of
district bonds.

      2.  Notice of the election must contain, in addition to the
information required in the case of ordinary bond elections, a statement
of the maximum cost of the proposal, exclusive of penalties and interest,
together with a concise general statement and description of the proposed
acquisition or construction.

      3.  The ballots must contain a brief statement of the general
purpose for which the election is to be held, and the maximum amount of
the obligation to be assumed, with the words “................
(Question)—Yes,” and “................ (Question)—No,” or
“................ (Question) and bonds—Yes,” and “...............
(Question) and bonds—No.”

      4.  If the proposal or the proposal and the issuance of bonds
therefor is approved at the election, the board may enter into any
contracts in connection with the proposal which it considers necessary,
expedient or desirable, including contracts for:

      (a) Construction of the power and transmission lines;

      (b) The sale of the power;

      (c) The transmission of power;

      (d) The operation, maintenance or management of the project; and

      (e) Financing the costs of the project approved in the election as
an alternative to or in addition to any bonds to be issued,

Ê but the sum of the amounts which the district is obligated to pay
pursuant to those contracts, excluding payments out of the revenue of the
project, and any bonds issued must not exceed the amount of the bonds
approved in the election and interest thereon at a rate not exceeding 5
percent above the Index of Revenue Bonds which was most recently
published before the contract is executed, bids are received or a
negotiated offer is accepted.

      5.  The board of directors may submit any such contract or proposed
contract and bond issue, if any, to the district court of the county
where the office of the board is located, to determine the validity
thereof and the authority of the board to enter into the contract or
acquisition, and the authority for and the validity of the issuance and
deposit and transfer of the bonds in the same manner as for the judicial
determination of the validity of bonds, and with like effect.

      [35 1/2:64:1919; added 1923, 289; A 1927, 309; NCL § 8049]—(NRS A
1960, 50; 1983, 353; 1985, 2060; 1993, 1084)
 No contract for
the leasing of any electric power plant or transmission system owned or
controlled by the district may be made or entered into by the board of
directors unless the contract is submitted to the qualified electors of
the district at a special election, district election or primary or
general state election and approved by a majority vote.

      [80:64:1919; added 1931, 170; 1931 NCL § 8097.01]—(NRS A 1993, 1085)

Drainage


      1.  To secure complete drainage of the lands within any irrigation
district, including field drainage and storm drainage, the board of
directors is vested with full power to widen, straighten or deepen any
watercourse or remove any obstruction or rubbish therefrom, whether the
watercourse is situated in, outside of or below the district, and, when
it is necessary, straighten or alter the natural watercourse by cutting a
new channel upon other lands.

      2.  The value of the lands to be occupied by the new channel, and
damages, if any, made by the work may be ascertained or paid in the
manner provided for the exercise of the right of eminent domain in this
state.

      3.  The expenses of the work provided for in this section must be
paid from money arising from assessments upon lands within the district
or in any lawful manner acquired.

      [Part 10a:64:1919; added 1923, 289; NCL § 8018]—(NRS A 1991, 1085)

Bids
 In case of necessity, the board of
directors, by unanimous vote of those present at any regular or special
meeting, may contract for the construction or repair of any part of the
system of works, and may, in the ordinary course of business, purchase
any necessary machinery or materials in such amount in one transaction as
will not exceed an amount equal to 5 cents for each acre of land in the
district.

      [Part 30:64:1919; A 1921, 118; 1925, 203; 1927, 309; NCL § 8043]
 The work shall be done under the direction and to the
satisfaction of the engineer employed by the district and approved by the
board.

      [Part 30:64:1919; A 1921, 118; 1925, 203; 1927, 309; NCL § 8043]
 No contract of any kind shall
be let by the board of directors unless there is sufficient money in the
district treasury at the time such contract is let to pay fully for the
work or material so contracted for, or unless such contract is made
payable in bonds of the district as provided for in NRS 539.570 to 539.577 ,
inclusive.

      [Part 30:64:1919; A 1921, 118; 1925, 203; 1927, 309; NCL § 8043]
On the petition of a majority of the electors of the district, the
board of directors may do any construction or repair of any part of the
work on behalf of the district without calling for bids, and the board
may use the construction fund therefor.

      [31:64:1919; 1919 RL p. 3282; NCL § 8044]—(NRS A 1967, 1241)

COOPERATION

General
The board of directors shall generally perform all such acts as
shall be necessary to carry out the enlarged powers enumerated in NRS
539.270 , 539.273 and 539.333 .

      [Part 55:64:1919; 1919 RL p. 3288; NCL § 8073]

Cooperation With United States and State of Nevada
 In addition to the powers with which
irrigation districts are or may be vested under the laws of the State,
irrigation districts shall have the following powers:

      1.  To cooperate and contract with the United States under the
Federal Reclamation Act of June 17, 1902, and all acts amendatory thereof
or supplementary thereto, or any other Act of Congress heretofore or
hereafter enacted authorizing or permitting such cooperation.

      2.  To cooperate and contract with the State of Nevada under any
laws heretofore or hereafter enacted authorizing or permitting such
cooperation.

      [Part 54:64:1919; A 1923, 289; 1933, 271; 1931 NCL § 8072]
 The cooperation
and contract authorized by NRS 539.270
may be for any or all of the following purposes:

      1.  Construction of works, whether for irrigation or drainage, or
both.

      2.  Acquisition, purchase, extension, operation or maintenance of
constructed works.

      3.  Water supply.

      4.  Electric power and transmission lines.

      5.  Assumption as principal or guarantor of indebtedness to the
United States on account of district lands or for the collection of
moneys due the United States as fiscal agents or otherwise.

      [Part 54:64:1919; A 1923, 289; 1933, 271; 1931 NCL § 8072]
 The board of
directors may enter into obligations or contracts with the United States
for the purposes designated in NRS 539.273 , and may provide therein:

      1.  For the delivery and distribution of water to the lands of such
district under the Acts of Congress specified in NRS 539.270 and the rules and regulations established
thereunder.

      2.  For the conveyance to the United States, as partial
consideration for the privileges obtained by the district under the
contract, of water rights or other property of the district.

      [Part 55:64:1919; 1919 RL p. 3288; NCL § 8073]


      1.  When a contract has been or may hereafter be made with the
United States, bonds of the district may be transferred to or deposited
with the United States, if so provided by the contract and authorized as
set forth in this chapter, at not less than 95 percent of their par value
at the amount or any part thereof to be paid by the district to the
United States.

      2.  The interest on or principal of the bonds, or both, must be
raised by assessment and levy as prescribed in this chapter and be
regularly paid to the United States and applied as provided in the
contract.

      3.  Bonds transferred to or deposited with the United States may
call for the payment of that interest, which must not exceed by more than
5 percent the Index of Revenue Bonds which was most recently published
before the bids are received or a negotiated offer is accepted, may be of
such denomination, and may call for the repayment of the principal at
such times as may be agreed upon between the board and the Secretary of
the Interior.

      [Part 55:64:1919; 1919 RL p. 3288; NCL § 8073]—(NRS A 1971, 2126;
1975, 875; 1981, 1418; 1983, 586; 1985, 2061)


      1.  The contract with the United States may also call for the
payment of the amount or any part thereof to be paid by the district to
the United States at such times and in such installments and with such
interest charges, which must not exceed by more than 5 percent the Index
of Revenue Bonds which is in effect at the time the agreement is made, as
may be agreed upon, and for assessment and levy therefor as provided in
this chapter.

      2.  The obligations of those contracts are a prior lien to any
subsequent bond issue.

      [Part 55:64:1919; 1919 RL p. 3288; NCL § 8073]—(NRS A 1971, 2127;
1975, 875; 1981, 1418; 1983, 586; 1985, 2062)


      1.  All water delivered to the district or the right to the use of
which is acquired by the district, under any contract with the United
States, shall be distributed and apportioned by the district in
accordance with the Acts of Congress applicable thereto, the rules and
regulations of the Secretary of the Interior thereunder, and the
provisions of the contract. Provision may be made in the contract between
the district and the United States for the refusal of water service to
any or all lands which may become delinquent in the payment of any
assessment, toll or charge levied or imposed for the purpose of carrying
out any contract between the district and the United States.

      2.  In case of a contract with the United States under which the
district assumes the operation and maintenance of the existing works,
assessments, tolls and charges may be levied or imposed by the board of
directors, as provided in this chapter, to raise the sums required
annually therefor, including amounts due the United States under the
contract.

      [57:64:1919; 1919 RL p. 3289; NCL § 8075]
 Districts cooperating with
the United States may rent or lease water to private lands, entrymen or
municipalities in the neighborhood of the district in pursuance of the
contract with the United States.

      [Part 55:64:1919; 1919 RL p. 3288; NCL § 8073]


      1.  When a contract shall have been entered into and is in force
and effect between the United States and any irrigation district, the
district shall not be dissolved, nor shall the boundaries be changed,
except upon written consent of the Secretary of the Interior, filed with
the official records of the district.

      2.  If such consent is given and lands are excluded, the areas
excluded shall be free from all liens and charges for payments to become
due to the United States.

      [Part 62:64:1919; 1919 RL p. 3291; NCL § 8080]
 The board of directors may accept on behalf of the district
an appointment of the district as fiscal agent of the United States, or
authorization of the district by the United States to make collection of
moneys for or on behalf of the United States in connection with any
federal reclamation project, whereupon the district shall be authorized
so to act and to assume the duties and liabilities incident to such
action. The board shall have full power to do any and all things required
by the federal statutes now or hereafter enacted in connection therewith,
and all things required by the rules and regulations now or that may
hereafter be established by any department of the Federal Government in
regard thereto.

      [Part 55:64:1919; 1919 RL p. 3288; NCL § 8073]


      1.  In any case where an irrigation district is appointed fiscal
agent of the United States in connection with any federal reclamation
project, or by the United States, or under a contract therewith is
authorized or required to make collection of moneys on behalf of the
United States, or for payments due the United States under any such
contract, each director of the district, and the secretary and the
treasurer thereof, shall execute a further and additional bond in such
sum as the Secretary of the Interior may require, conditioned for the
faithful discharge of the duties of his office, or as fiscal or other
agent of the United States, or both.

      2.  Any such bonds may be sued upon by the United States or any
person injured by the failure of such officer or officers of the district
to perform fully, promptly or completely their respective duties.

      3.  This requirement shall apply to the directors of a division
and, insofar as applicable, to the officers of a district acting in that
relation, in case of a contract between the United States and such
division.

      4.  In all cases of contracts with the United States as described
above, the board of directors of the district, or of a division thereof,
and the secretary and treasurer of a district, shall at any time allow
any officer or employee of the United States, when acting under the order
of the Secretary of the Interior, to have access to all books, records
and documents which are in the possession or control of such officers.

      [65:64:1919; 1919 RL p. 3293; NCL § 8083]
 Any
rights-of-way or other property owned or acquired by the district may be
conveyed by the board to the United States insofar as the same may be
needed for the construction, operation and maintenance of works by the
United States pursuant to this chapter.

      [58:64:1919; 1919 RL p. 3290; NCL § 8076]
 Any
proposal to enter into a contract with the United States for the
repayment of money for construction, the cost of a water supply, the
operation and maintenance of existing works, or the acquisition of
property, and to issue bonds if any are proposed, must be voted upon at a
special election, district election or primary or general state election
in the manner provided in the case of the ordinary issuance of district
bonds.

      [Part 56:64:1919; 1919 RL p. 3289; NCL § 8074]—(NRS A 1993, 1085)
 Notice of the election
provided for in NRS 539.297 shall
contain, in addition to the information required in the case of an
ordinary bond election:

      1.  A statement of the maximum amount of money to be payable to the
United States for construction purposes, costs of water supply and
acquisition of property, exclusive of penalties and interest.

      2.  A general statement of the property, if any, to be conveyed by
the district as provided in this chapter.

      [Part 56:64:1919; 1919 RL p. 3289; NCL § 8074]
 The ballots at the election shall
contain a brief statement of the general purpose of the contract and the
amount of the obligation to be assumed, with the words “Contract—Yes,”
and “Contract—No,” or “Contract and bonds—Yes,” and “Contract and
bonds—No,” as the case may be.

      [Part 56:64:1919; 1919 RL p. 3289; NCL § 8074]
 The board of directors may
submit any contract or proposed contract and bond issue to the district
court of the county wherein is located the office of the board to
determine the validity thereof and the authority of the board to enter
into such contract, and the authority for and the validity of the
issuance and deposit or transfer of the bonds. The same proceedings shall
be had as in the ordinary case of the judicial determination of the
validity of bonds and with like effect.

      [Part 56:64:1919; 1919 RL p. 3289; NCL § 8074]
 The board of directors of a
district is relieved from the duties imposed upon it in NRS 539.255
to 539.263 , inclusive, and 539.540 to 539.557 ,
inclusive, insofar as the same may not be required in case of a contract
between the district and the United States, and in that relation may take
advantage of or adopt such surveys and plans as may have been or be made
by the United States.

      [Part 62:64:1919; 1919 RL p. 3291; NCL § 8080]—(NRS A 1967, 1241)
 All payments
due or to become due to the United States under any contract between the
district and the United States, including such payments of interest and
principal on bonds as may be required in connection with a deposit or
transfer thereof to the United States, shall be paid, unless otherwise
provided by contract, by revenue derived from annual assessments
apportioned as prescribed in this chapter, and levies thereof upon such
real property within the district as may be assessable for district
purposes under the laws of the State or by tolls and charges, as the case
may be. Such real property shall be and remain liable to be assessed and
levied upon for such payments.

      [Part 59:64:1919; A 1927, 309; NCL § 8077]
 The board of directors annually shall levy an assessment or
impose and cause to be collected tolls or charges sufficient to raise the
money necessary to meet all payments when due as provided in the contract.

      [Part 59:64:1919; A 1927, 309; NCL § 8077]


      1.  The assessment required in any year to meet the payment due to
the United States under the contract may be in accord with an
apportionment of benefits made in or in pursuance of such contract.

      2.  In the ascertainment of such benefits there shall be taken into
account:

      (a) The provisions of the contract between the United States and
the district, the federal laws applicable thereto, and the notice and
regulations issued in pursuance of those laws.

      (b) In addition, in case such contract is for the assumption by the
district as principal or guarantor of indebtedness to the United States
theretofore existing on account of district lands, the provisions of
existing contracts carrying such indebtedness and the amounts of such
liens as may be released in pursuance of the contract between the United
States and the district.

      [61:64:1919; 1919 RL p. 3291; NCL § 8079]
 Public lands of
the United States within any district shall be subject to assessment for
all purposes of this chapter to the extent provided for by the Act of
Congress approved August 11, 1916, entitled “An Act to promote
reclamation of arid lands,” or any other law which may hereafter be
enacted by Congress in the same relation, upon full compliance therewith
by the district.

      [Part 59:64:1919; A 1927, 309; NCL § 8077]

 Nothing contained in this chapter shall be construed to relieve the
district from its obligation to pay as a district in case of the default
of any land, unless so provided by the contract between the district and
the United States.

      [Part 59:64:1919; A 1927, 309; NCL § 8077]


      1.  All moneys collected in pursuance of the contract by assessment
and levies or otherwise, and to be paid to the United States, shall be
paid into the district treasury and held in a fund to be known as the
United States Contract Fund, to be used for payments due to the United
States under any such contract.

      2.  Any surplus moneys that may remain in the United States
Contract Fund after any annual or semiannual payment due the United
States under the terms of the contract has been fully paid may be
transferred to the operation and maintenance fund.

      [Part 59:64:1919; A 1927, 309; NCL § 8077]


      1.  The board of directors may also provide by contract with the
United States for the release of mortgages or liens given or reserved to
the United States upon district lands, and may provide for the assumption
by the district, either as principal or guarantor, of indebtedness to the
United States on account of district lands, and apportion to each tract
of land so released benefits in the amount of the obligations to the
United States so provided to be released.

      2.  The contract between the district and the United States may
provide for the collection and payment of indebtedness so incurred or
assumed by the district and the tax or assessment for the same at the
same times and in the same amounts or installments provided in the
federal reclamation laws. If so provided in the contract, such taxes and
assessments shall become delinquent at the same dates provided in the Act
of Congress of August 13, 1914, being c. 247, 38 Stat. 686, known as the
Reclamation Extension Act. If it is provided in the contract that the
United States waives any penalties for delinquency other or greater than
those named in the Reclamation Extension Act, then, instead of the
penalties otherwise provided in state laws, the penalties for delinquency
in the payment of that part of the tax representing the special
assessment for payment of the obligations of the district to the United
States shall be the penalties named in the Reclamation Extension Act, and
the amount required to be paid in case of any redemption from any tax
sale or tax judgment shall be determined by figuring the part thereof due
to the United States upon the basis of the amount of such special
assessment levied for the purpose of paying the United States plus the
penalties named in the Reclamation Extension Act.

      3.  The board shall have full power to do any and all things
required by the federal statutes now or hereafter enacted in connection
therewith, and all things required by the rules and regulations now or
that may hereafter be established by any department of the Federal
Government in regard thereto.

      [60:64:1919; 1919 RL p. 3290; NCL § 8078]
 When an irrigation district comprises lands which are or may
be served by works constructed by the United States, and a contract is
proposed to be entered into with the United States for the operation and
maintenance by the district of the existing works, or for the
construction of a drainage system or other extension or improvement of
such works, and the lands in a division of the district may be regarded
as clearly outside the scope of such contract, the election thereon and
for the authorization of the program or undertaking contemplated thereby
may be confined to the remaining portion of the district exclusive of
such division, and the apportionment of the benefits may be made
accordingly. Otherwise, the proceedings in connection with such contract
and the program or undertaking contemplated thereby shall be as provided
in this chapter.

      [64:64:1919; 1919 RL p. 3292; NCL § 8082]

 Divisions of a district may contract with the United States in the
manner provided in NRS 539.405 to
539.420 , inclusive.

      [Part 63:64:1919; 1919 RL p. 3291; NCL § 8081]

Cooperation With Counties


      1.  In addition to the powers with which irrigation districts are
or may be vested under the laws of the State, irrigation districts shall
have the power to cooperate and contract with the county or counties in
which any of the lands of the district may be situated for the following
purposes:

      (a) Acquisition of lands within the district purchased by the
county at delinquent tax sales.

      (b) Recovering for the district its proportion of delinquent taxes
from the proceeds of the sale of such lands by the county.

      (c) Adjustment of all matters growing out of the sales of lands
within the district on account of delinquent taxes.

      2.  The proper county officials are also so authorized to contract.

      [Part 54:64:1919; A 1923, 289; 1933, 271; 1931 NCL § 8072]

Cooperation With Other Districts
 It shall be lawful for irrigation districts organized
or existing under or by virtue of the laws of the State of Nevada to
enter into agreements with contiguous adjoining irrigation districts in
other states for the joint construction, acquisition, management and
control of diverting, impounding or distributing works for the irrigation
or drainage of the lands within the boundaries of their respective
districts.

      [1:188:1919; 1919 RL p. 3307; NCL § 8232]
 Such agreements may
be evidenced by written contracts executed on behalf of the board of
directors or trustees of each respective district or by resolutions
entered upon their respective minutes.

      [Part 2:188:1919; 1919 RL p. 3307; NCL § 8233]
 Such
contracts or certified copies thereof and certified copies of such
resolutions shall be recorded in the office of the county recorder in
each county in which is situated any of the lands of the districts or any
of the reservoir sites or other real property owned by the districts or
acquired under the provisions of NRS 539.335 to 539.353 ,
inclusive.

      [Part 2:188:1919; 1919 RL p. 3307; NCL § 8233]
 Such
agreements may provide for joint or several ownership or ownership in
common of the property necessary or convenient for the purposes of NRS
539.335 to 539.353 , inclusive, and may provide for the terms and
conditions under which, or the respective proportions in which, such
property shall be held.

      [Part 3:188:1919; 1919 RL p. 3308; NCL § 8234]
 Any
rights or disputes arising out of or from the agreements may be tried
before and enforced by any court of competent jurisdiction in this state.

      [Part 3:188:1919; 1919 RL p. 3308; NCL § 8234]
 Any meeting of the
board of directors of any such district, held in conjunction with the
board of directors of the cooperating district, in the office of such
district in the adjoining state, if duly and regularly called as required
by law or if regularly adjourned to, shall be as lawful and valid as if
held at the office of the board of directors of such district in this
state.

      [4:188:1919; 1919 RL p. 3308; NCL § 8235]
 It shall be lawful for the
purposes of such cooperative action to divert water from this state for
impounding in the adjoining state or otherwise for distribution to the
lands of the cooperating districts, regardless of the state in which such
lands are situated, or to divert water from such adjoining state for
impounding or otherwise for distribution to the lands of such cooperating
districts in this or the adjoining state.

      [5:188:1919; 1919 RL p. 3308; NCL § 8236]
 So far as may be necessary for fully carrying out the purposes of
NRS 539.335 to 539.353 , inclusive, such cooperating district in the
adjoining state may hold title to property in this state, and such
cooperating district in this state may hold title to property in the
adjoining state.

      [6:188:1919; 1919 RL p. 3308; NCL § 8237]

Privileges of Districts of Adjoining States
 Any irrigation district
heretofore organized and existing under the laws of any state adjoining
the State of Nevada, which is now qualified to do business in the State
of Nevada as a foreign corporation in the manner provided by law for the
qualification of foreign corporations doing business within the State of
Nevada, and when the irrigation district is now the owner of lands within
the State of Nevada, such lands being now used for reservoir purposes,
may and hereby is authorized to acquire title to any land within the
State of Nevada by purchase or condemnation necessary or required for
dams, ditches, reservoirs and other works for the diversion, conveyance
or storage of water which lies within any watershed from which the
irrigation district obtains its water supply for the irrigation and
development of lands within the boundaries of the irrigation district in
the adjoining state.

      [1:180:1941; 1931 NCL § 8258]
 The use of any land
and the necessity therefor within the State of Nevada for either, any or
all of the purposes specified in NRS 539.355 and 539.360
is hereby declared to be a public use.

      [2:180:1941; 1931 NCL § 8258.01]

 The provisions of NRS 539.355 and
539.357 shall apply to irrigation
districts organized and existing under the laws of an adjoining state
only when such adjoining state grants like rights and privileges in that
state to irrigation districts organized and existing under the laws of
the State of Nevada.

      [3:180:1941; 1931 NCL § 8258.02]

DIVISIONS IN IRRIGATION DISTRICTS

Improvements
 Any one
of the several divisions of a district may provide for the construction
of local drains, laterals, electric power and electric transmission
lines, or for the leasing and acquisition of electric power and electric
transmission lines, or for a domestic water supply, or may contract for
the delivery of electricity, or other improvements, or the replacement or
extension of existing works or structures, the benefits of which are
limited to such division, in the manner provided in NRS 539.363 to 539.403 ,
inclusive.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]
 Upon presentation to the board of directors of the
district of a petition, signed by a majority of the electors of such
division representing at least one-half of the total acreage thereof,
describing in a general way the local matters proposed to be undertaken,
and the estimated cost of preliminary surveys and engineering data, and
naming two electors of such division for local directors thereof, the
board of directors of the district shall consider such petition at a
regular meeting, and, if it finds that the law has been complied with,
shall approve the same and appoint the electors named in the petition as
members of the local board.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]


      1.  One local director shall hold office until his successor is
elected at the next biennial district election and qualifies, and the
other local director shall hold office until his successor is elected at
the second biennial district election after his appointment and qualifies.

      2.  The terms of such local directors shall be determined by lot,
and their successors shall be elected for 4-year terms at the biennial
elections.

      3.  The two local directors, with the director of the district from
the division, shall constitute the local board of such division.

      4.  The directors of the district shall fill any vacancy in the
office of local director of a division by the appointment of a qualified
elector from the division in which the vacancy occurs.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]
 Each member of the
local board of a division shall receive $5 per day for each day in
attending meetings of the board, or while engaged in official business
under the order of the board.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]
 The
local board may provide for the local undertakings named in NRS 539.363
, being authorized for that purpose,
insofar as applicable, to exercise the powers and perform the duties
granted to or imposed upon the board of directors of the district in
connection with its affairs.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]


      1.  The board of directors of the district may:

      (a) Incur an indebtedness not exceeding, in the aggregate, the sum
of $15,000, and not exceeding the estimated cost of preliminary surveys
and engineering data; and

      (b) Cause warrants of the district to issue therefor, bearing
interest at a rate which does not exceed by more than 5 percent the Index
of Revenue Bonds which was most recently published before the bids are
received or a negotiated offer is accepted.

      2.  The directors of the district may levy an assessment on all the
lands in a division benefited by the proposed improvements, in addition
to any assessment by the district on the lands within the division, for
the payment of the expenses and the redemption of the warrants.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]—(NRS A 1971,
2127; 1975, 875; 1981, 1418; 1983, 586; 1985, 2062)
 The
local board shall thereupon prepare plans and estimates of the local
undertakings proposed to be accomplished by such division, stating
therein whether the funds therefor are to be raised by a single special
assessment not in excess of a stated amount per acre upon the lands
benefited, or whether the board is to be authorized to secure the
necessary amounts by way of certificates of indebtedness or notes
redeemable by annual assessments upon the lands benefited extending over
a period of years. If the latter method is to be used, a general
statement of the purposes for which the money is to be raised may be
substituted for more explicit plans and estimates.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]
 The plans and estimates or
statement must be filed with the secretary of the district, accompanied
by a request of the local board that the question of whether to authorize
the proposed special assessment or assessments and the construction of
the proposed works be submitted to the electors of the division at a
special election or the next district election or primary or general
state election.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]—(NRS A 1993,
1085)


      1.  The secretary of the district shall give notice of the purpose,
time and place of such election, naming the polling place and inspectors
and clerks of the election suggested by the local board.

      2.  The notice shall be published in the manner provided in this
chapter for an election for special assessments in the district.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]
 The election shall be held, as
near as may be, as provided in this chapter for an election for special
assessments in the district.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]
 If such election fails of the required
two-thirds vote of the electors of the division, the terms of office of
the local directors shall thereupon terminate and the local board shall
be dissolved.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]
 If the special assessment or certificates or
notes of indebtedness and construction of the proposed works are
authorized at the election, the local board shall levy such assessments
or, as the case may be, shall proceed to the levying of annual
assessments for the payment of interest and the redemption of
certificates of indebtedness or notes. A list of such assessments or the
first annual assessment, if to be made that year, shall be delivered to
the treasurer of the district and by him entered in the assessment book
or books thereof, and such assessment or assessments, and the collection
thereof, shall thereafter take the course of assessments of the district
as provided in this chapter.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]
 Certificates of
indebtedness or notes shall be signed by the officers of the district
and, except in the matter of assessments for interest and redemption
being limited to the division, shall be treated in the same manner as
district bonds.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]
 Benefits shall be apportioned upon the land
within such division and assessments levied and collected for the payment
of the interest and redemption of certificates of indebtedness or notes
in the manner prescribed in the case of district bonds.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]
 All the proceedings described
in NRS 539.363 to 539.395 , inclusive, relating to the local undertakings
of a division, including apportionment of benefits for undertakings
authorized at a special election, district election or primary or general
state election, may be confirmed in court as a part of the confirmation
proceedings or upon petition of the board of directors of the division.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]—(NRS A 1993,
1085)
 When the local
undertakings provided for in NRS 539.363 to 539.395 ,
inclusive, are accomplished and paid for, a showing to that effect shall
be made to the board of directors of the district, and upon the approval
thereof by such board the terms of office of the local directors shall
terminate, and any moneys of such division in the district treasury shall
be appropriately credited to the lands of the division in connection with
future assessments against such lands.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]
363 to 539.403
, inclusive.  If such local improvements
affect two or more divisions of a district, less than all, then all of
the provisions of NRS 539.363 to
539.403 , inclusive, shall be applicable
to the divisions affected; but if such improvements only affect two
divisions, the local board shall consist of the directors of the district
from the divisions affected and one other to be appointed by the
directors of the district from the divisions affected by such
improvements. If such local improvements affect three or more divisions,
then the powers provided in NRS 539.363
to 539.403 , inclusive, to be exercised
by a local board shall be exercised by the directors of the district.

      [Part 49:64:1919; A 1921, 118; 1923, 289; 1951, 438]

Cooperation and Contracts With United States
 When an
irrigation district comprises lands which are served by works constructed
by the United States and the portion of such works situated in a division
of the district may be regarded as a separate unit of the larger system
for operation and maintenance purposes, or when local drains, laterals or
other improvements may be provided as additions to such works and
constitute benefits limited to such division, or when the replacement or
extension of such works or some part thereof would constitute benefits
limited to such division, a petition signed by the requisite number of
electors of such division may be presented to the board of directors of
the district and a local board of directors of such division created as
provided in this chapter.

      [Part 63:64:1919; 1919 RL p. 3291; NCL § 8081]
 Subject to the limitations
contained in NRS 539.410 , the local
board of directors shall have the power to contract with the United
States for the operation of the existing system described in NRS 539.405
, or for the construction either by such
division or by the United States of local drains, laterals or other
improvements and for the operation and maintenance thereof, or for the
replacement or extension of existing works or structures and for the
operation and maintenance thereof or any separate part of the same.

      [Part 63:64:1919; 1919 RL p. 3291; NCL § 8081]
 The local board of directors shall submit to the
electors of the division at a special election, district election or
primary or general state election the contract for approval and for
authorization to levy an assessment or assessments, as provided in this
chapter, to secure the money required to carry out the contract,
including the amounts that will be due the United States thereunder and
that will be required for the construction of the proposed local drains,
laterals or other improvements, or for the replacement and extension of
existing works or structures.

      [Part 63:64:1919; 1919 RL p. 3291; NCL § 8081]—(NRS A 1993, 1085)
 The provisions of this chapter relating to
cooperation between a district and the United States, including those
relating to the distribution and apportionment of water and the
apportionment of benefits, shall apply in case of a contract between the
United States and a division of a district insofar as applicable.

      [Part 63:64:1919; 1919 RL p. 3291; NCL § 8081]
 The execution of a contract
with the United States and all proceedings ancillary thereto may be
confirmed in court as a part of the confirmation proceedings instituted
by the district, or upon petition by the board of directors of the
division.

      [Part 63:64:1919; 1919 RL p. 3291; NCL § 8081]
Where it is proposed that a division assume only the operation
and maintenance of the existing works, the contract for the operation and
maintenance of the existing works must be submitted to the electors of
the division for approval at a special election or the next district
election or primary or general state election. The local board of
directors, after the contract is made in pursuance of the authority
granted in the election, may levy assessments or impose tolls and charges
annually or otherwise to raise the amounts necessary to carry out the
contract and to operate and maintain the works, including amounts to be
paid to the United States pursuant to the contract, in the same manner
and to the same effect as may be done by the board of directors of the
district under the provisions of this chapter.

      [Part 63:64:1919; 1919 RL p. 3291; NCL § 8081]—(NRS A 1993, 1086)


      1.  Where local drains, laterals or improvements are to be
constructed, or existing works or structures replaced or extended, and
are thereafter to be operated and maintained by the division, the local
board shall have power to levy assessments and to impose tolls or charges
to raise the money required for such operation and maintenance, including
amounts due the United States in that relation.

      2.  The works described in the contract with the United States
shall be constructed, replaced or extended by such local board of
directors, and the money raised by such special assessment therefor or
for the operation and maintenance thereof shall be collected, kept and
disbursed, and the apportionment of benefits made, as provided in this
chapter, when a division of the district is authorized to provide for
local undertakings the benefits of which are limited to such division.

      [Part 63:64:1919; 1919 RL p. 3291; NCL § 8081]

IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS

General
 The board of directors may provide for the construction of
canals, ditches, laterals, dams, drains or other structures or
improvements or the acquirement, replacement, consolidation or extension
of the same, or the leasing, acquisition or construction of electrical
transmission lines and accessory equipment, the benefits of which affect
all or are limited to a portion of the district only, in the manner
provided in NRS 539.423 to 539.460
, inclusive.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL § 8066]
 Upon
the recommendation in writing by the district engineer, or upon a
petition signed by a majority of the electors of the district owning land
to be affected, or by electors representing at least one-half of the
total acreage to be affected by such a proposed local improvement,
defining the boundaries thereof, and requesting the board of directors to
undertake the carrying out of the same, the board of directors, if it
approves the same, may form and designate such area as an improvement
district for the purpose desired, and shall establish and define the
boundaries thereof.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL § 8066]
 The board of directors may prepare plans and
estimates of the cost of a proposed improvement and determine the manner
in which the cost of the improvement must be provided. For this purpose
the board of directors may propose the issuance of bonds, notes or
certificates of indebtedness payable by an assessment or otherwise on the
property in the improvement district, bearing interest at a rate which
does not exceed by more than 5 percent the Index of Revenue Bonds which
was most recently published before the bids are received or a negotiated
offer is accepted, payable semiannually, and in such amounts and maturing
at such time, not exceeding 20 years, as the board of directors may
prescribe.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL §
8066]—(NRS A 1971, 2127; 1975, 875; 1981, 1418; 1983, 586; 1985, 2062)
 The proposed local
improvement, accompanied by the estimated cost thereof, a report of the
district engineer, and the proposed method of financing the improvement,
shall be submitted by the board of directors of the district to the
Department of Taxation for its approval.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL §
8066]—(NRS A 1977, 1237)
After approval by the Department of Taxation, the board of
directors shall submit the question of whether the proposed improvement
shall be authorized by the electors of the affected improvement district
at a special election or the next district election or primary or general
state election.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL §
8066]—(NRS A 1977, 1237; 1993, 1086)
 The
question submitted to the voters pursuant to NRS 539.433 must be substantially in the following form:
Shall the improvement of Local Improvement District No. ........ (briefly
describing it) be authorized and the indebtedness therefor, estimated in
the sum of ........ dollars, be incurred and paid in the manner following
(briefly stating the method of payment, whether by bonds, notes or
certificates of indebtedness and the time or times of payment, together
with the rate of interest)?

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL §
8066]—(NRS A 1993, 1086)
 The election shall in all other
respects, including the qualification to vote, be conducted in the manner
prescribed in this chapter for the holding of elections to approve
proposals to subject lands in a district to the repayment for obligations
for capital purposes, insofar as such provisions are applicable.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL §
8066]—(NRS A 1967, 1216)
 After the plan has been
approved by the Department of Taxation and the bond issue or other
indebtedness has been authorized at the election, the board of directors
of the district shall proceed to apportion the benefits in the manner
prescribed in this chapter.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL §
8066]—(NRS A 1977, 1237; 1993, 1086)


      1.  If the proposed improvement is carried by a vote of two-thirds
of the qualified electors voting at such election, the board of directors
shall petition the district court of the county in which the principal
office of the district is located for confirmation of all of the
proceedings in respect to such local improvement in the manner prescribed
in this chapter for the confirmation of other proceedings by the district.

      2.  Upon the filing of such petition in court the judge of the
court shall fix a time and place for the hearing thereof, giving notice
of at least 2 weeks of such hearing by publication in a newspaper of
general circulation published in the county and also by posting three
copies of such notice at conspicuous points or places in the improvement
district.

      3.  Upon the hearing before the court upon the petition, any person
interested may be heard, and at such hearing the court may correct any
error in the matter of apportionment of benefits or in any of the
proceedings.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL § 8066]
 If the
qualified electors voting at the election vote in favor of the proposed
local improvement and the incurring of the indebtedness therefor, and the
proceedings are confirmed by the court as prescribed in NRS 539.443
, the board of directors may carry out
the proposed improvement.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL §
8066]—(NRS A 1967, 1216; 1993, 1086)


      1.  Upon confirmation by the district court of the proceedings in
respect to such local improvement, including all assessments of benefits,
and upon the approval of the Department of Taxation and the certification
of the State Controller, as provided for in NRS 539.640 to 539.665 ,
inclusive, the board of directors shall negotiate the sale of the
securities so authorized in the manner prescribed in this chapter for the
sale of district bonds.

      2.  The proceeds of the sale shall be deposited in a special fund
to be designated Improvement District No. ........ Fund, and thereupon
the board of directors shall proceed with the improvement.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL §
8066]—(NRS A 1977, 1237)


      1.  The securities, whether bonds, notes or certificates of
indebtedness, when issued, shall be executed by the officers of the
district in the manner prescribed in this chapter for the execution of
bonds.

      2.  Bonds shall be issued in the name of the improvement district
and when issued shall be a lien upon the land included therein.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL § 8066]


      1.  For the payment of interest and the redemption of the bonds,
notes or certificates of indebtedness, the board of directors shall levy
annual assessments for the amount of interest and the redemption of the
bonds, notes or certificates of indebtedness upon the lands affected by
the local improvement according to the apportionment of benefits, and the
assessments shall be delivered to the secretary of the district and by
him entered in the assessment book or books thereof.

      2.  Such assessment or assessments and the collection thereof shall
thereafter take the same course as assessments of the district as
provided in this chapter.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL § 8066]


      1.  Prior to the issuance of bonds, notes or certificates of
indebtedness authorized for the purpose of such local improvement, any
person, firm or corporation owning land upon which a benefit has been
assessed for such improvement may pay all or any portion of the benefits
so assessed against the land, and, upon such payment, the benefit so
assessed shall be discharged to the extent of such payment.

      2.  No such payment may be made after the issuance of bonds, notes
or certificates of indebtedness authorized to be issued in payment of
such improvement except as provided by the district.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL § 8066]
 The
board of directors and all other officers of any irrigation district
shall have all the rights, powers and privileges concerning improvement
districts and lands thereof, and the proceedings provided for in NRS
539.423 to 539.460 , inclusive, as the board of directors and all
other officers may have concerning the irrigation district of which such
improvement districts are a part.

      [49 1/2c:64:1919; added 1947, 303; 1943 NCL § 8066.03]

 All the provisions of this chapter, where applicable, shall apply to
such improvement districts.

      [Part 49 1/2:64:1919; added 1923, 289; A 1929, 286; NCL § 8066]

Funding and Refunding Bonds


      1.  The board of directors of any irrigation district may cause
funding or refunding bonds to be issued for the purpose of funding or
refunding any or all outstanding bonds, notes or certificates of
indebtedness of any improvement district in the irrigation district.

      2.  Such funding or refunding bonds shall, except as otherwise
provided in NRS 539.463 to 539.475
, inclusive, be issued in substantially
the manner and form prescribed by this chapter for the issuance of other
bonds of improvement districts in irrigation districts, and the
provisions of this chapter concerning the authorization, certification,
issuance and sale of bonds of improvement districts in irrigation
districts are applicable to bonds issued under NRS 539.463 to 539.475 ,
inclusive; but no plan, estimate or report of the district engineer is
required to be made or approved as provided in NRS 539.427 and 539.430 ,
nor may any new apportionment of benefits in respect of such bonds be
required to be made or confirmed by the district court, but instead the
board of directors of any irrigation district desiring to fund or refund
any of the bonds, notes or certificates of indebtedness of any
improvement district in the irrigation district may submit its proposed
plan for the funding or refunding of such bonds, notes or certificates of
indebtedness to the Department of Taxation.

      [Part 49 1/2a:64:1919; added 1935, 7; 1931 NCL § 8066.01]—(NRS A
1977, 1238)


      1.  If the proposed plan for the funding or refunding of bonds,
notes or certificates of indebtedness is approved by the Department of
Taxation, the board of directors of the irrigation district shall submit
the question concerning authorization of the plan for the funding or
refunding of bonds to the electors of the district at a special election
or the next district election or primary or general state election.

      2.  The result of the election must be determined and declared
substantially in the same manner as provided by this chapter for the
issuance of other bonds of improvement districts in irrigation districts,
except that a majority vote only is required for the authorization of
those funding or refunding bonds.

      3.  The maturity of the funding or refunding bonds must be fixed by
the board of directors of the irrigation district, subject to the
approval of the Department of Taxation, but in no case may the maturity
of any of the bonds be more than 40 years from the date thereof. The rate
of interest on those bonds must not exceed by more than 5 percent the
Index of Revenue Bonds which was most recently published before the bids
are received or a negotiated offer is accepted, payable semiannually.

      [Part 49 1/2a:64:1919; added 1935, 7; 1931 NCL § 8066.01]—(NRS A
1971, 2127; 1975, 876; 1977, 1238; 1981, 1419; 1983, 587; 1985, 2062;
1993, 1087)


      1.  If the issuance of such funding or refunding bonds is carried
by a vote of a majority of the qualified electors of the improvement
district voting at the election, the board of directors shall petition
the district court of the county in which the principal office of the
district is located for confirmation of all of the proceedings in respect
to the issuance of such funding or refunding bonds in the manner
prescribed in this chapter for the confirmation of other proceedings by
the district.

      2.  The proceedings on the petition shall be substantially the same
as provided by NRS 539.443 for the
confirmation of proceedings in respect to local improvements in an
irrigation district.

      [Part 49 1/2a:64:1919; added 1935, 7; 1931 NCL § 8066.01]


      1.  The apportionment of benefits made in connection with the
issuance of the bonds, notes or certificates of indebtedness of such
local improvement district so refunded shall be applicable to assessments
made for the payment of principal and interest of such funding or
refunding bonds.

      2.  For the payment of such principal and interest, the board of
directors of the irrigation district shall levy annual assessments for
the amount of interest and redemption of such funding or refunding bonds
upon the lands affected by the local improvement according to such
apportionment of benefits, and the provisions of NRS 539.423 to 539.460 ,
inclusive, relating to assessments are hereby made applicable to funding
or refunding bonds issued under the authority of NRS 539.463 to 539.475 ,
inclusive.

      [Part 49 1/2a:64:1919; added 1935, 7; 1931 NCL § 8066.01]
 If the
proposed plan for the funding or refunding of such bonds, notes or
certificates of indebtedness is approved by the Department of Taxation,
and the funding or refunding bonds are authorized as provided in NRS
539.463 to 539.475 , inclusive, the funding or refunding bonds
shall be certified by the State Controller in the manner and with the
effect prescribed in NRS 539.640 to
539.665 , inclusive.

      [Part 49 1/2a:64:1919; added 1935, 7; 1931 NCL § 8066.01]—(NRS A
1977, 1238)


      1.  Any funding or refunding bonds of a local improvement district
authorized to be issued may be sold from time to time in the same manner
as other bonds of the irrigation district, or may be exchanged for
outstanding bonds, notes or certificates of indebtedness of the
improvement district.

      2.  Any outstanding bonds, notes or certificates of indebtedness so
funded or refunded or exchanged must be immediately cancelled by the
treasurer.

      [49 1/2b:64:1919; added 1935, 7; 1931 NCL § 8066.02]—(NRS A 1981,
491)

FINANCIAL ORGANIZATION

General Financial Provisions
 The board of directors, or other officers of
the district, shall have no power to incur any debt or liability
whatever, either by issuing bonds or otherwise, in excess of the express
provisions of this chapter. Any debt or liability incurred in excess of
such express provisions shall be absolutely void.

      [Part 14:64:1919; A 1921, 118; 1927, 309; NCL § 8025]


      1.  For the purpose of organization or any of the purposes of this
chapter, the board of directors may incur an indebtedness not exceeding
in the aggregate the sum of $350,000, and may cause warrants or
negotiable notes of the district to issue therefor, bearing interest
which must not exceed by more than 5 percent the Index of Revenue Bonds
which was most recently published before the bids are received or a
negotiated offer is accepted. The board may levy an assessment on all
lands in the district for the payment of those expenses.

      2.  Thereafter the board may levy an annual assessment, in the
absence of assessments therefor pursuant to any of the other provisions
of this chapter, of not more than $1.50 per acre on all lands in the
district for the payment of the ordinary and current expenses of the
district, including the salaries of officers and other incidental
expenses. The assessment must be collected as provided in this chapter
for the collection of other assessments.

      [Part 14:64:1919; A 1921, 118; 1927, 309; NCL § 8025]—(NRS A 1960,
49; 1967, 988; 1971, 2128; 1973, 278; 1975, 876; 1981, 491, 582, 1419;
1983, 587; 1985, 2063; 1991, 8)


      1.  The district treasurer shall report to the board of directors
in writing on the first Monday in each month the amount of money in the
construction fund, the bond fund and the general fund, and the amounts
received and paid out in the preceding month.

      2.  The district treasurer shall make such other reports and
accounting as the board may require.

      3.  All reports shall be verified and filed with the secretary of
the board.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]
 The board of directors of each irrigation district
shall, each month, post in three public places in the district, one of
which places shall be the county courthouse, and publish one time in a
newspaper of general circulation in the county a list of the claims
allowed by the board for the preceding month.

      [51a:64:1919; added 1929, 286; A 1947, 90; 1943 NCL § 8069]

 On or before the first Tuesday of September of each year the board of
directors of each irrigation district shall publish in at least one issue
of some newspaper published in the county where the office of the
district is located a full, true and correct statement of the financial
condition of the district on the first day of that year, giving a
statement of all liabilities and assets of the district.

      [51:64:1919; A 1951, 47; 1954, 20]
 The county treasurer or treasurers who are
required by this chapter to collect assessments levied by the district
are authorized and required to turn over to the treasurer of the district
all moneys, including delinquent penalties and interest collected (except
costs of publication), and to take his receipt therefor.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]

Funds
 The following funds are created and
established, to which the moneys properly belonging shall be apportioned:

      1.  Construction fund.

      2.  Bond fund.

      3.  General fund.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]
 Moneys accruing from the
sale of bonds, and from any assessments levied for the direct payment of
costs of construction, purchase of property, or other undertakings for
which bonds may be issued, shall be deposited and kept in the
construction fund.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]
 The cost
and expense of purchasing and acquiring property, and of constructing
works to carry out the formulated plan or plans, whether for irrigation
or drainage or both, or for the improvement or supplementing of existing
works, except as otherwise provided in this chapter, shall be paid out of
the construction fund.

      [Part 32:64:1919; A 1927, 309; NCL § 8045]

 Whenever all construction work is completed, any money remaining in the
construction fund may be transferred to the general fund.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]
 Moneys accruing from assessments
levied for the payment of interest and principal on bonds shall be
deposited and kept in the bond fund.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]


      1.  Surplus money in the bond fund may be placed at interest or
invested in approved interest-bearing securities.

      2.  If, after a full redemption of any bond issue, a surplus then
remains in the bond fund, such surplus may, by resolution of the board of
directors, be transferred to the general fund.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]—(NRS
A 1981, 492)
 The general fund may be divided into the general
fund and the operation and maintenance fund as the board may direct.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]
 All moneys except those
required to be deposited in the construction fund and the bond fund,
including those realized from assessments or, as the case may be, from
tolls and charges levied or imposed for defraying the organization and
current expense of the district, and expenses and cost of the care,
operation, maintenance, management, repair, and necessary current
improvement or replacement of existing works and property, including
salaries and wages of officers and employees and other proper incidental
expenditures, shall be deposited and kept in the general fund or
operation and maintenance fund, as the board of directors may designate.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]


      1.  To defray the organization and current expense of the district,
and of the care, operation, maintenance, management, repair, and
necessary current improvement or replacement of existing works and
property, including salaries and wages of officers and employees and
other proper incidental expenditures, the board may:

      (a) Fix rates of tolls or charges, and provide for the collection
thereof by the district treasurer as operation and maintenance, or some
like designation; or

      (b) Levy assessments therefor, or for a portion thereof, collecting
the balance as tolls or charges.

Ê The board may provide for the fixing, levying and collection of a
minimum, flat or stated operation and maintenance assessment, toll or
charge per acre, whether water is used or not, and a further operation
and maintenance toll or charge for water used in excess of the amount
delivered for the minimum charge, or the board may adopt other reasonable
methods of fixing and collecting the operation and maintenance charges.

      2.  Assessments, tolls and charges may be collected in advance, and
the assessment and such tolls and charges may be based upon an estimate
of the operation and maintenance revenue required for the current or
ensuing year, to be adjusted as near as may be from year to year.

      3.  Water service may be refused and water delivery may be shut off
whenever there is a default in the payment of operation and maintenance,
but all other legal remedies must also be available for the enforcement
of the debt.

      4.  The assessments, tolls and charges must be collected by the
treasurer and deposited in the general fund or operation and maintenance
fund, and he shall account therefor and disburse the same as provided in
this chapter.

      5.  The assessments, tolls or charges fixed by the board of
directors for the payment of operation and maintenance expenses, as
provided in this chapter, are a lien upon all lands entitled to receive
water from the irrigation district system of works, as of the date fixed
by the board of directors for the payment of the assessments, tolls or
charges, whether water is delivered to such lands or not.

      6.  If the ownership of the land upon which a lien is imposed
pursuant to subsection 5 is severed from the ownership of the right to
use the water, the lien remains in effect on the land until:

      (a) The place of use of the water is changed to land upon which a
lien is imposed pursuant to subsection 5, if:

             (1) The change is in accordance with applicable statutes and
regulations of Nevada; or

             (2) On a stream system where a decree of court has been
entered, the change is in accordance with the decree or any rules adopted
pursuant to the decree; or

      (b) The owner of the right to use the water enters into a written
agreement with the irrigation district for the payment of assessments,
tolls or charges required pursuant to this section. Except as otherwise
provided in this paragraph, the payment must be secured by the right to
use the water in a manner that is satisfactory to the irrigation
district. If the owner of the right to use the water is the Federal
Government or one of its agencies, or the State of Nevada or one of its
agencies or political subdivisions, the agreement is not required to be
secured in such a manner.

      [Part 32:64:1919; A 1927, 309; NCL § 8045]—(NRS A 1999, 1222 )


      1.  Subject to the limitations contained in subsection 2, the board
of directors may expend money from the general fund and the operation and
maintenance fund for the development, operation and maintenance of
recreational grounds.

      2.  In any irrigation district having a reservoir or reservoirs for
the storage of water with a capacity of:

      (a) Less than 250,000 acre-feet, the expenditures authorized by
subsection 1 may not exceed the sum of $1,000 in any 1 year.

      (b) 250,000 acre-feet or more, the expenditures authorized by
subsection 1 may not exceed the sum of $25,000 in any 1 year.

      [75:64:1919; added 1929, 286; NCL § 8093]—(NRS A 1960, 48; 1981,
583)
 The board of directors is empowered to
expend not to exceed the sum of $1,500 in any 1 year for the purpose of
exploiting the resources of the irrigation district. Such moneys shall be
raised by a tax levy and shall be payable out of the general fund.

      [78:64:1919; added 1929, 286; NCL § 8096]


      1.  The treasurer of the district is authorized and required to
receive and receipt for and to collect the moneys accruing to the
construction fund, the bond fund and the general fund, and to place the
same to the credit of the district in the appropriate fund.

      2.  The treasurer shall be responsible upon his official bond for
the safekeeping and disbursement of the moneys in such funds.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]
 The board of
directors may make temporary transfers from the general fund to the
construction fund and from the construction fund to the general fund, but
no such transfers may be made from the bond fund.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]


      1.  The board of directors may establish rules and regulations and
prescribe the conditions under which the treasurer may make disbursements
from the general and operation and maintenance funds, but no payments
from any of the other funds of the district shall be made by the
treasurer except upon vouchers signed by the president and secretary,
after being first authorized by order of the board.

      2.  Salaries or expenses incurred by any member or officer of the
board of directors must be approved at a meeting of the board before the
voucher therefor is signed by the president and secretary.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]

 Interest coupons shall be paid by the district treasurer as provided in
this chapter.

      [Part 23:64:1919; A 1921, 118; 1927, 309; 1929, 286; 1955, 27]

Deposits

 All money belonging to or in the custody of any irrigation district
within this state, or of the treasurer or other officer thereof, shall,
so far as possible, be deposited in state or national banks or credit
unions in this state as the treasurer or other officer of such irrigation
district having legal custody of such money shall select for the
safekeeping thereof, and shall be subject to withdrawal at any time on
demand of the treasurer or other authorized officer.

      [Part 10d:64:1919; added 1929, 286; A 1933, 271; 1931 NCL §
8021]—(NRS A 1999, 1510 )
The treasurer, or other officer, of an irrigation district having
legal custody of its moneys shall also have power to deposit such moneys
in the same manner and under the same conditions as may be applicable to
the deposit of state, county and municipal funds by the legal custodians
thereof.

      [Part 10d:64:1919; added 1929, 286; A 1933, 271; 1931 NCL § 8021]


      1.  For the security of such deposits there shall be delivered to
the treasurer of the irrigation district a bond or bonds of a corporate
surety qualified to act as sole surety on bonds or undertakings required
by the laws of this state, and approved by the Commissioner of Insurance
as a company possessing the qualifications required for the purpose of
transacting a surety business within this state. The penal amount of such
bond or bonds shall at no time be less than the amount of money deposited
by the irrigation district with such depositary. The bond or bonds shall
secure and guarantee the full and complete repayment to the irrigation
district or the payment to its order of all money so deposited, together
with interest thereon. The premium for such corporate surety bond or
bonds, in the discretion of the board of directors of the irrigation
district, may be paid out of the money so deposited or may be required to
be paid by the depositary.

      2.  The depositary may, in lieu of the corporate surety bond or
bonds, deposit with the treasurer of the irrigation district treasury
notes or United States bonds, or other securities which are legal
investments for savings banks and credit unions in this state, the market
value of which shall at all times equal the amount of money so deposited,
as collateral security, and such securities shall be placed by the
treasurer in escrow in some bank or credit union other than the
depositary of the money of the district. In the event of the failure of
the depositary to repay such money to the district on demand, or to pay
the same to its order, the securities so placed in escrow shall be
redelivered to the treasurer and may be sold by him with or without
notice, and the proceeds thereof used to reimburse the district.

      [Part 10d:64:1919; added 1929, 286; A 1933, 271; 1931 NCL §
8021]—(NRS A 1999, 1510 )

BONDS

Bonds for Purchase and Construction
 As soon as practicable after the organization of a district
the board of directors shall, by a resolution entered on its records,
formulate a general plan of its proposed operations in which it shall
state what constructed works or other property it proposes to purchase
and the cost of purchasing the same, and also what construction work it
proposes to do, and how it proposes to raise the funds for carrying out
such general plan.

      [Part 15:64:1919; A 1921, 118; NCL § 8026]


      1.  The board of directors shall cause such surveys and
examinations to be made as will furnish a proper basis for an estimate of
the cost of carrying out the construction work.

      2.  All such surveys, examinations, maps, plans, and estimates
shall be made under the direction of a competent irrigation engineer and
certified by him.

      [Part 15:64:1919; A 1921, 118; NCL § 8026]
 Upon receiving the report of the engineer, the board
shall proceed to determine the amount of money necessary to be raised for
the purchase of property and construction of works, and shall submit to
the electors of the district possessing the qualifications prescribed by
this chapter at a special election or the next district election or
primary or general state election the question of whether the expense
shall be authorized and whether by bond issue or otherwise.

      [Part 15:64:1919; A 1921, 118; NCL § 8026]—(NRS A 1993, 1087)


      1.  Notice of the election must be given by:

      (a) Posting notices in three public places in each election
precinct in the district not less than 15 nor more than 20 days before
the date of election; and

      (b) Publication thereof for 3 weeks in some newspaper published in
the county where the district was organized.

      2.  The notice of the election held pursuant to NRS 539.545 must specify:

      (a) The time of holding the election.

      (b) The amount of bonds proposed to be issued.

      (c) The maximum rate of interest.

      (d) In substance that such plans and estimates as have been made
are on file for inspection by the electors of the district at the office
of the board.

      [Part 15:64:1919; A 1921, 118; NCL § 8026]—(NRS A 1981, 1420; 1993,
1087)
 At such an election the ballot shall
contain the words “........ (Question)—Yes,” or “........ (Question)—No,”
or words equivalent thereto.

      [Part 15:64:1919; A 1921, 118; NCL § 8026]
 In any
election to approve any bond issue, contract or other proposal which
would subject the lands in any district to the repayment of an obligation
to be incurred for capital purposes, the following procedure must be
followed:

      1.  The secretary of the district shall prepare from the book of
assessments a list of all electors qualified by an ownership of land
which meets the conditions prescribed in paragraphs (a), (b) and (c) of
subsection 1 of NRS 539.123 , showing
the number of acres listed to each such elector, or the percentage
interest in acreage held by each elector who holds an undivided interest
in land.

      2.  At the time and place appointed for the election, the list must
be open for inspection. If both spouses vote with respect to acreage in
which their interest is community property, the number of votes
attributed to that acreage must be divided equally between them. If one
holder of an undivided interest votes with the consent of his fellow
holders, the entire acreage must be attributed to him.

      3.  An elector is entitled to vote on the proposal according to the
land which he owns outright, as follows:

      (a) Ten acres or less, one vote;

      (b) For each additional 10 acres or a part thereof, up to and
including 200 acres, one additional vote; and

      (c) For each additional 100 acres or a part thereof above 200
acres, one additional vote.

Ê The district shall issue a separate ballot for each vote which an
elector is entitled to cast.

      4.  If two or more persons hold undivided or community interests in
land, each is entitled to cast a percentage of the respective votes
otherwise allowed pursuant to subsection 3 that is equal to his
percentage interest in that land, except that, if pursuant to this
subsection those persons are entitled to a fractional interest in a vote,
that vote may only be cast by one of those persons upon presenting the
written consent of his fellow holders.

      5.  A guardian, executor, administrator or trustee shall be deemed
the holder of title or evidence of title to the land in the State for
which he is the guardian, executor, administrator or trustee, and has the
right to vote pursuant to this section. If there is more than one
guardian, executor, administrator or trustee, they must designate one of
their number to vote pursuant to this section.

      6.  Corporations, partnerships or limited-liability companies
holding land in the district shall be deemed persons entitled to exercise
all the rights of natural persons, and the president of such a
corporation, the general partner of such a partnership, the manager of
such a limited-liability company, or any other person authorized in
writing by the president of the corporation, the general partner of the
partnership or the members of the limited-liability company, may cast the
vote of the corporation, partnership or limited-liability company
pursuant to this section. If a partnership has more than one general
partner, the general partners must designate one of their number to cast
the vote of the partnership pursuant to this section. If a
limited-liability company:

      (a) Has more than one manager, the managers must designate one of
their number to cast the vote of the limited-liability company pursuant
to this section.

      (b) Does not have a manager, the members must designate one of
their number to cast the vote of the limited-liability company pursuant
to this section.

      7.  Designations or written consents for the purposes of voting as
authorized pursuant to this section must be filed with the district not
later than 14 days before the election.

      8.  At the end of the time appointed for voting, the secretary of
the district shall determine the total number of votes cast approving the
proposal and shall declare it passed if the proposal is approved by a
majority of the votes cast.

      9.  If the proposal is not so approved, it is rejected and the
result must be entered of record.

      10.  No informalities in conducting the election invalidate the
result if the election is fairly conducted and the result can be clearly
ascertained.

      11.  For the purposes of this section, eligibility to vote and the
number of acres listed to each elector must be determined from the
current book of assessments. The board may by regulation permit holders
of real property in the district to establish eligibility to vote by
providing proof of acquisition of an interest in real property in the
district since the last assessment roll was closed.

      [Part 15:64:1919; A 1921, 118; NCL § 8026]—(NRS A 1967, 1215; 1969,
509; 1979, 481; 1981, 517; 1985, 2063; 1989, 1174; 1991, 1086; 1997, 1308)

 Thereafter, whenever the board in its judgment deems it for the best
interest of the district that the question of the issuance of bonds in
such amount, or in any other amount, be submitted to the electors, it
shall so declare of record in its minutes, and thereupon submit the
question to the electors at a special election or the next district
election or primary or general state election in the same manner and with
like effect as at the previous election.

      [Part 15:64:1919; A 1921, 118; NCL § 8026]—(NRS A 1993, 1087)


      1.  Whenever the electors shall have authorized an issue of bonds,
the board of directors shall examine the land in the district, and shall
determine the benefits which will accrue to each tract or subdivision
from the construction or purchase of the works proposed for the district;
and the costs of such work shall be apportioned or distributed over such
tracts or subdivisions of land in proportion to such benefits.

      2.  The board shall make, or cause to be made, a list of such
apportionment or distribution, which list shall contain a complete
description of each subdivision or tract of land of such district with
the amount and rate per acre of such apportionment or distribution, and
the name of the owner thereof, or it may prepare a map on a convenient
scale showing each of the subdivisions or tracts with the rate per acre
of such apportionment entered thereon.

      3.  Where all or any portion of the lands are apportioned a benefit
by the board at the same rate, a general statement to that effect shall
be sufficient.

      4.  Whenever thereafter an assessment is made, either in lieu of
bonds, or an annual assessment for raising the interest on bonds, or any
portion of the principal, or the expenses of maintaining the property of
the district, or any special assessment voted by the electors, it shall
be spread upon the lands in the same proportion as the assessments of
benefits, and the whole amount of the assessments of benefits shall equal
the amount of bonds or other obligations authorized at the election.

      5.  The benefits arising from the undertakings for which special
assessments are made may be distributed equally over the lands, or
especially apportioned, and assessments or tolls and charges may be made
or imposed, when coming within the designation of operation and
maintenance charges, by way of a minimum stated charge per acre whether
water is used or not, and a charge for water used in excess of the amount
delivered for the minimum charge, or such other reasonable method of
fixing or collecting the operation and maintenance charge as the board of
directors may adopt.

      6.  Where drainage works are to be constructed, benefits may be
apportioned to higher lands which are or may be irrigated from a common
source or combined sources and by the same system or combined systems of
works not then actually requiring drainage by reason of the fact that
their irrigation contributes, or will, if irrigated, contribute water
which must be carried off or away from the lower lands.

      [17:64:1919; A 1921, 118; NCL § 8028]


      1.  Before final action upon the apportionment of benefits provided
for in NRS 539.560 , the board shall
publish notice for 2 weeks in a newspaper published in the county in
which the organization was effected that it will meet at its office on
the day stated in the notice for the purpose of reviewing such
apportionment of benefits.

      2.  At such meeting the board shall proceed to hear all persons
interested who may appear, and it shall continue in session from day to
day until the apportionment is completed.

      3.  The board shall hear and receive all evidence offered,
including any maps or surveys which any owners of lands may produce, and
may classify the lands in such a way that the assessment when completed
shall be just and equitable.

      4.  Any person interested who shall fail to appear before the board
shall not be permitted thereafter to contest the apportionment, or any
assessment thereunder, except upon a special application to the court in
the proceeding for confirmation of the apportionment, showing reasonable
excuse for failing to appear before the board.

      5.  If any elector makes objection to the apportionment before the
board, and the objection is overruled and such elector does not consent
to the apportionment as finally determined, such objection shall, without
further proceedings, be heard at the confirmation proceedings.

      [18:64:1919; 1919 RL p. 3277; NCL § 8029]


      1.  The board of directors of the district shall file with the
clerk of the district court in and for the county in which its office is
situated a petition praying in effect that the proceedings be examined,
approved and confirmed by the court.

      2.  The petition shall state generally that:

      (a) The irrigation district was duly organized.

      (b) The first board of directors was elected.

      (c) Due and legal proceedings were taken to issue bonds, stating
the amount thereof.

      (d) An apportionment of benefits was made by the board and a list
thereof duly filed according to law.

      3.  A list of the apportionment shall be attached to the petition,
but the petition need not state other facts.

      4.  Such petition for confirmation of the proceedings thus far had
may be filed after the organization of the district is complete, or after
the authorization of any issue of bonds, or after any other undertaking
of the district.

      5.  The court or judge shall fix the time and place for the hearing
of any such petition, and the clerk shall publish a notice thereof for 2
consecutive weeks in a newspaper published in the county.

      6.  Any person interested may on or before the day fixed for the
hearing answer the petition.

      7.  None of the pleadings need be sworn to, and every material
statement of the petition not controverted by answer shall be taken as
true. A failure to answer the petition shall be deemed to be an admission
of the material allegations thereof.

      8.  The rules of pleading and practice provided by law and the
Nevada Rules of Civil Procedure shall be followed so far as applicable. A
motion for a new trial, and all proceedings in the nature of appeals or
rehearings, may be had as in any ordinary civil action.

      [19:64:1919; 1919 RL p. 3278; NCL § 8030]


      1.  Upon the hearing of the petition, the court shall examine all
the proceedings sought to be confirmed and may ratify, approve and
confirm the same or any part thereof; and when an apportionment of
benefits is examined all objections thereto, including those made at the
hearing before the board, shall be set up in the answer and heard by the
court.

      2.  The court shall disregard every error, irregularity or omission
which does not affect the substantial rights of any party, and if the
court shall find that the apportionment is, as to any substantial matter,
erroneous or unjust, the same shall not be returned to the board, but the
court shall proceed to correct the same so as to conform to this chapter
and the rights of all parties in the premises, and the final judgment may
approve and confirm such proceedings in whole or in part.

      3.  A certified copy of the final judgment shall be filed in the
office of the State Engineer and in the office of the county recorder of
the county or counties in which any of the lands within the district are
situated.

      4.  In case of the approval of the organization of the district and
the disapproval of the proceedings for issuing bonds, the district may
again undertake proceedings for the issuance of bonds and have the same
confirmed as herein provided.

      5.  The cost of the proceedings in court may be allowed and
apportioned among the parties thereto in the discretion of the court.

      [20:64:1919; A 1921, 118; NCL § 8031]


      1.  The board may sell bonds from time to time in such quantities
as may be necessary and most advantageous to raise money for the
construction of works, the acquisition of property and rights and
otherwise to carry out the objects and purposes of this chapter.

      2.  The bonds may be sold at public or at private sale, upon any
terms not inconsistent with the other provisions of this chapter.

      [Part 21:64:1919; A 1921, 118; NCL § 8032]—(NRS A 1981, 965; 1985,
2064)
 The board shall in no event sell any of the
bonds for less than 90 percent of the par value thereof and accrued
interest.

      [Part 21:64:1919; A 1921, 118; NCL § 8032]


      1.  The board may use any bonds of the district which have been
offered for sale at public sale and remain unsold in payment for
construction of canals, storage reservoirs or other works of the
district, without the necessity of calling for bids for such
construction, and may enter into contracts providing for the payment of
such construction in bonds, which contracts may provide for the payment
of a fixed contract price or the cost of such construction plus a fixed
percentage thereof, or the cost of such construction plus a fixed sum.

      2.  Ninety percent of their par value and interest accrued thereon
is the minimum price at which the bonds may be used in payment for such
construction.

      3.  Such use of bonds and any such contract must be approved by the
Department of Taxation.

      [Part 21:64:1919; A 1921, 118; NCL § 8032]—(NRS A 1977, 1239)


      1.  If for any reason the bonds of a district cannot be sold, or if
at any time it shall be deemed in the best interests of the district to
withdraw from sale all or any portion of an authorized bond issue, the
board of directors may cancel the bonds and levy assessments in the
amount of the bonds cancelled. The revenue derived from the assessments
must be employed for the same purpose as was contemplated by the bond
authorization, but no levy may be made to pay for work or material,
payment for which was contemplated by bonds which have been authorized,
until bonds to the amount of the assessments have been cancelled.

      2.  Assessments made in lieu of bonds cancelled must be collected
in the same manner and have the same effect as other assessments levied
pursuant to the provisions of this chapter. The assessments must not
during any 1 year exceed 10 percent of the total bond issue authorized by
the district, unless a greater assessment is authorized by a majority
vote of the qualified electors of the district voting at a special
election or district election or primary or general state election.

      [Part 21:64:1919; A 1921, 118; NCL § 8032]—(NRS A 1993, 1088)
 Bonds and the interest thereon shall be paid by
revenue derived from the annual assessments upon the lands of the
district; and all of the land of the district shall be and remain liable
to be assessed for the payment of the principal and interest of any
outstanding bonds of the district until the same shall have been fully
paid.

      [22:64:1919; A 1929, 286; NCL § 8033]
 The treasurer,
upon the presentation of interest coupons when due, shall pay the same
from the bond fund.

      [Part 24:64:1919; A 1933, 271; 1931 NCL § 8035]


      1.  Prior to the issuance of bonds, notes or certificates of
indebtedness authorized for the purpose of improvements, any person, firm
or corporation owning land upon which a benefit has been assessed for
such improvements may pay all or any portion of the benefit so assessed
against the land, and, upon such payment, the benefit so assessed shall
be discharged to the extent of such payment.

      2.  No such payment may be made after the issuance of bonds, notes
or certificates of indebtedness authorized to be issued in payment of
such improvements except as provided by the district.

      [21.5:64:1919; added 1955, 27]


      1.  In case the money raised by the sale of all the bonds is
insufficient for the completion of the plans and works adopted, and
additional bonds are not voted, the board of directors shall provide for
the completion of the plans by levy of assessment therefor.

      2.  When the money obtained by any previous issue of bonds has
become exhausted by expenditures authorized in this chapter, and it
becomes necessary to raise additional money to carry out the adopted
plan, additional bonds may be issued if authorized at a special election
or district election or primary or general state election. The election
must be conducted in accordance with the provisions of this chapter with
respect to an original issue of bonds.

      [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]—(NRS
A 1993, 1088)
 The lien for taxes for the payment of
interest and principal of any bond series shall be a prior lien to that
of any subsequent bond series.

      [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]
 At any time after a bond issue, the board of
directors shall have the power to levy assessments for the purpose of
raising funds to provide for the redemption of the bonds, as specified in
this chapter, thus spreading the redemption assessments over a longer
period of years than provided in NRS 539.670 , 539.675 and
539.677 .

      [Part 27 1/2:64:1919; added 1925, 137; NCL § 8039]


      1.  Whenever an election has been held in any irrigation district
and bonds have been authorized to be issued having the maturities
prescribed in NRS 539.615 to 539.635
, inclusive, which bonds have likewise
been authorized to be issued by the board of directors of such district
but have not been delivered, the board of directors, subject to the
approval of the Department of Taxation, may agree with any prospective
purchaser of such bonds prior to delivery and payment of the purchase
price, that the irrigation district will, during the life of the bonds,
levy a minimum tax in each year prior to the fixed maturity date of such
bonds, or any of them, which agreement shall be in writing signed by the
president and secretary of the district, and bearing upon its face the
approval of the Department of Taxation, and shall be filed in the office
of the county recorder of each county in which the district is located.

      2.  When so filed for record, the agreement constitutes a binding
and irrevocable agreement on the part of the district that such taxes
will be levied, and the agreement inures to the benefit of the holders or
owners of each of the bonds at any time outstanding, so as to give to
them, or either of them, a right of action against the district to compel
the levy of such taxes as provided in the agreement.

      3.  A copy of the agreement, certified by each of the county
recorders in whose office the agreement is recorded, shall be filed with
the county auditor of each county in which the agreement is recorded.

      [Part 72:64:1919; added 1929, 286; NCL § 8090]—(NRS A 1977, 1239)
 After a copy of the agreement is filed in his office
as provided in NRS 539.595 , the county
auditor of each such county, without further notice or demand, shall
spread upon the assessment books containing the property subject to be
assessed for irrigation purposes the amount of such minimum sinking fund
tax, and the county treasurer of each such county shall collect the same,
together with all other taxes levied or collected in the irrigation
district.

      [Part 72:64:1919; added 1929, 286; NCL § 8090]
 After any such agreement has been recorded
as provided in NRS 539.595 , no
subsequent board of directors shall have any authority to repeal, change
or modify the same in any respect whatsoever without the consent in
writing of the owners and holders of all of the bonds of the district
then outstanding; but the board of directors may, in its discretion,
increase the amount of such sinking fund tax, or levy additional sinking
fund taxes, or other taxes, from time to time without in any wise
impairing the obligation to levy and collect such minimum sinking fund
tax.

      [Part 72:64:1919; added 1929, 286; NCL § 8090]


      1.  Any county auditor who shall fail to enter the minimum sinking
fund tax in the manner provided in NRS 539.597 may be forthwith removed from office.

      2.  In the event of the failure of any official to levy or collect
such tax after the recordation of the agreement, as provided in NRS
539.595 , the holder or owner of any
bond of such district then outstanding may so notify the district
attorney of any county in which the district is located, and the district
attorney shall thereupon institute appropriate action by mandamus or
other judicial proceeding to compel the levy and collection of taxes as
provided in the agreement.

      3.  If any district attorney shall fail to comply with the request
of any such holder or owner of the bonds, the attorney general shall
forthwith commence such proceedings for and on behalf of the owners and
holders of all of the bonds of such district then outstanding and
entitled to the benefits of such sinking fund tax.

      [Part 72:64:1919; added 1929, 286; NCL § 8090]
 The full faith and
credit of the State of Nevada are hereby pledged that NRS 539.595 to 539.605 ,
inclusive, shall not be repealed while any such agreements shall remain
of record in the office of the county recorder of any county in this
state, nor shall the provisions of this chapter be amended or changed or
modified so as to impair the efficacy of such tax until all of the bonds
of any such district and the coupons attached thereto which are or may be
entitled to the benefits of NRS 539.595
to 539.605 , inclusive, shall have been
fully paid and discharged.

      [Part 72:64:1919; added 1929, 286; NCL § 8090]


      1.  If any installment of taxes has been levied for the payment of
any outstanding bonds or interest of any irrigation district, the board
of directors may issue notes bearing a rate of interest which must not
exceed by more than 5 percent the Index of Revenue Bonds which was most
recently published before the bids are received or a negotiated offer is
accepted. The notes must be payable out of the installment of taxes so
levied and must not be in excess of 75 percent of the levy. The proceeds
derived from those notes may be used only for the purpose of meeting the
obligation of the district for which the tax was levied.

      2.  If the proceeds of the taxes are insufficient, through
delinquency, uncollectibility of taxes or other cause, to pay, when due,
all the lawful debts for which the taxes were levied, the board of
directors shall levy and collect in the next succeeding year a special
tax in addition to all other taxes in an amount sufficient to pay all of
such lawfully contracted indebtedness, and may borrow as provided in this
section in anticipation of that tax to pay off any such lawfully
contracted indebtedness.

      [79:64:1919; added 1929, 286; NCL § 8097]—(NRS A 1981, 1420; 1983,
587; 1985, 2065)


      1.  Whenever after 10 years from the issuance of bonds the bond
fund shall amount to the sum of $10,000, the board of directors may
direct the treasurer to pay such an amount of the bonds not due as the
money in the bond fund will redeem at the lowest value at which they may
be offered for liquidation, after advertising for at least 3 weeks in
some newspaper published in the county in which the office of the
district is located, and in such other newspaper as the board may deem
advisable, for sealed proposals for the redemption of such bonds.

      2.  Such proposals shall be opened by the board in open meeting at
a time to be named in the notice, and the lowest bid or bids shall be
accepted; but no bonds shall be redeemed at a rate above par except in
cases where the bonds are issued subject to call at a rate above par as
provided in NRS 539.615 to 539.635
, inclusive.

      3.  In case two or more bids are equal, the lowest-numbered bond
shall have the preference, and if any of the bonds are not so redeemed,
that amount of the redemption money shall be invested by the treasurer
under the direction of the board in United States bonds or the bonds or
warrants of the State or municipal or school bonds, and such bonds and
the proceeds therefrom shall belong to the bond fund.

      [Part 24:64:1919; A 1933, 271; 1931 NCL § 8035]

Refunding Bonds


      1.  Any bonds of the district issued in accordance with the
provisions of this chapter or any other statute and payable from any
pledged revenues, assessments or taxes ad valorem, or any combination
thereof, may be refunded by the board, without the necessity of the
refunding bonds being authorized at an election, by the adoption of a
resolution by the board and by any trust indenture or other proceedings
appertaining thereto, authorizing the issuance of refunding bonds to pay,
refund and discharge all or any part of any outstanding bonds of the
district, including:

      (a) The acceleration, deceleration or other modification of the
payment of those obligations and any interest thereon in arrears or to
become due for any period not exceeding 3 years from the date of issuance
of the refunding bonds;

      (b) To reduce the interest on the outstanding bonds;

      (c) To modify or eliminate restrictive contractual limitations on
the issuance of additional bonds, concerning the outstanding bonds or
concerning any facilities appertaining thereto; or

      (d) Any combination of the purposes stated in paragraphs (a), (b)
and (c).

      2.  Any refunding bonds issued may be delivered in exchange for any
outstanding bonds being refunded or may be sold at a public or private
sale.

      3.  The lien for taxes for the payment of the interest and
principal of any refunding bond issue is of equal rank with the lien of
the original bond issue retired thereby.

      [Part 27 1/2:64:1919; added 1925, 137; NCL § 8039]—(NRS A 1977,
1239; 1985, 2065)


      1.  No bonds may be refunded under this chapter unless the holders
of those bonds voluntarily surrender them for exchange or payment, or
unless they either mature or are callable for prior redemption under
their terms within 25 years from the date of issuance of the refunding
bonds. Provision must be made for paying the bonds within that period.

      2.  The maturity of any bond refunded may not be extended beyond 25
years, or beyond 1 year next following the date of the last outstanding
maturity, whichever is later, nor may any interest on any bond refunded
be increased to any rate which exceeds by more than 5 percent the Index
of Revenue Bonds which was most recently published before bids are
received or a negotiated offer for the bonds is accepted.

      3.  The principal amount of the refunding bonds may exceed, be less
than or equal to the principal amount of the refunded bonds, if
sufficient provision is made for their payment.

      (Added to NRS by 1985, 2059)


      1.  Except as otherwise provided in this chapter, the proceeds of
refunding bonds must be immediately applied to the retirement of the
bonds to be refunded or be placed in escrow or trust in any trust banks
or credit unions within or without or both within and without this state
to be applied to the payment of the refunded bonds or the refunding
bonds, or both, upon their presentation therefor to the extent, in the
priority and otherwise in the manner which the board may determine.

      2.  The incidental costs of refunding bonds may be paid by the
purchaser of the refunding bonds or be defrayed from any money of the
district, subject to appropriations therefor as otherwise provided by
statute, or other available revenues of the district under the control of
the board, from the proceeds of the refunding bonds, from the interest or
other yield derived from the investment of any proceeds of the refunding
bonds or other money in escrow or trust, or from any other sources
legally available therefor, or any combination thereof, as the board may
determine.

      (Added to NRS by 1985, 2059; A 1999, 1510 )


      1.  Any escrow or trust provided pursuant to NRS 539.6135 is not necessarily limited to the proceeds of
refunding bonds but may include other money available for its purpose.
Any proceeds in escrow or trust, pending their use, may only be invested
or reinvested in securities which are direct obligations of or which the
principal of and interest on are unconditionally guaranteed by the
Federal Government.

      2.  Any trust bank or credit union shall continuously secure any
money placed in escrow or trust and not so invested or reinvested in
federal securities by a pledge in any trust banks or credit unions,
within or without or both within and without this state, of similar
federal securities in an amount which is at all times at least equal to
the total uninvested amount of the money accounted for in the escrow or
trust.

      3.  The proceeds and investments in escrow or trust, together with
any interest or other gain to be derived from any such investment, must
be in an amount at all times at least sufficient to pay the principal of,
interest on and any prior redemption premiums due, any charges of the
escrow agent or trustee and any other incidental expenses payable
therefrom, except to the extent provision may have been previously
otherwise made therefor, as those obligations become due at their
respective maturities or due at the designated prior redemption dates in
connection with which the board has exercised or is obligated to exercise
a prior redemption option on behalf of the district.

      4.  The computations made in determining that sufficiency must be
verified by a certified public accountant licensed to practice in this
state or in any other state.

      (Added to NRS by 1985, 2059; A 1999, 1511 )


      1.  Refunding bonds may be payable from and secured by any source
of revenue or taxes from which the refunded bonds were or could have been
made payable.

      2.  Except as otherwise expressly provided or necessarily implied
in this chapter, the relevant provisions in this chapter appertaining
generally to the issuance of bonds to defray the cost of any project are
equally applicable in the authorization and issuance of refunding bonds,
including their terms and security, the covenants and other provisions of
the resolution authorizing the issuance of the bonds, or other instrument
or proceedings appertaining thereto, and other aspects of the bonds.

      3.  The determination of the board that the limitations imposed in
this chapter upon the issuance of refunding bonds have been met is
conclusive, in the absence of fraud or an arbitrary and gross abuse of
its discretion.

      (Added to NRS by 1985, 2060)

General Provisions


      1.  The bonds authorized by vote shall be designated as a series,
and the series shall be numbered consecutively as authorized.

      2.  The portion of the bonds of the series authorized to be sold at
any time shall be designated as an issue and each issue shall be numbered
in its order.

      [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]
 The bonds of such issue shall be numbered
consecutively, commencing with those earliest falling due, and they shall
be designated as 11-year bonds, 12-year bonds, and so forth. They shall
be negotiable in form, and payable in money of the United States as
follows: At the expiration of 11 years from each issue, 5 percent of the
whole number of bonds of such issue; at the expiration of 12 years, 6
percent; at the expiration of 13 years, 7 percent; at the expiration of
14 years, 8 percent; at the expiration of 15 years, 9 percent; at the
expiration of 16 years, 10 percent; at the expiration of 17 years, 11
percent; at the expiration of 18 years, 13 percent; at the expiration of
19 years, 15 percent; at the expiration of 20 years, 16 percent; but such
percentage may be changed sufficiently so that every bond shall be in the
amount of $100, or a multiple thereof, and the above provisions shall not
be construed to require any single bond to fall due in partial payments.

      [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]
 The board of directors may, with the
approval of the Department of Taxation, fix and determine otherwise than
as provided in NRS 539.617 the time for
the issuance and maturity of the bonds, the manner, method, terms and
conditions of their payment, and provide for the calling and redeeming of
the bonds before maturity at a premium not in excess of 9 percent above
par; but in no case may the maturity of any bond be more than 50 years
after the date thereof.

      [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]—(NRS
A 1969, 488; 1971, 2128; 1975, 876; 1977, 1240; 1981, 1421)


      1.  Bonds shall express on their faces that they were issued by the
authority of this chapter and shall also state the number of the issue of
which the bonds are a part.

      2.  Bonds shall be signed by the president and the secretary, and
the seal of the district shall be affixed thereto.

      3.  Interest coupons shall be attached to the bonds, which coupons
shall be signed by the secretary.

      [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]
 Bonds for
refunding and bonds for any other purpose authorized under this chapter
or by any other statute may be issued separately or issued in combination
in one series or more by the district in accordance with the provisions
of this chapter.

      (Added to NRS by 1985, 2060)
 All bonds and coupons must be dated as
provided in the resolution of the board authorizing their issuance.

      [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]—(NRS
A 1985, 2026)
 The bonds shall each be of a
denomination of not less than $100.

      [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]—(NRS
A 1969, 489)
 The bonds must bear interest at a rate
which does not exceed by more than 5 percent the Index of Revenue Bonds
which was most recently published before the bids are received or a
negotiated offer is accepted, payable annually, semiannually or at such
other times as designated by the board.

      [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]—(NRS
A 1969, 489; 1971, 2128; 1975, 877; 1981, 1421; 1983, 588; 1985, 2066)
 The principal and interest shall
be payable at the place designated in the bonds, which may be at any
place within or outside of this state, and any district may deposit money
in one or more banks or credit unions within or outside of this state for
the payment of the principal or interest on such bonds at the place or
places at which the same are payable, or for any other lawful purpose.

      [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]—(NRS
A 1999, 1511 )
 The
secretary and the treasurer shall each keep a record of the bonds sold,
their number, the date of sale, the price received and the name of the
purchaser.

      [Part 16:64:1919; A 1921, 118; 1929, 286; 1933, 271; 1955, 27]
 No right or remedy
conferred upon any holder of any bonds or any trustee for that holder by
this chapter or by any proceedings appertaining to the issuance of those
bonds is exclusive of any other right or remedy, but each 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 under this chapter or by any other statute.

      (Added to NRS by 1985, 2058)
 The failure of any holder of any bonds to
proceed as provided in this chapter or in proceedings appertaining
thereto does not relieve the district, the board or any of the officers,
agents and employees of the district of any liability for failure to
perform or carry out any duty, obligation or other commitment.

      (Added to NRS by 1985, 2059)

Levy and Collection of Ad Valorem Taxes as Additional Security for
Payment of Certain Bonds
 In addition to the other
means of providing revenue for districts as provided in this chapter, the
board of directors under certain circumstances as set forth in NRS
539.636 to 539.6366 , inclusive, or as may be otherwise provided
by law, may levy and collect general (ad valorem) taxes on all taxable
property within the district for the purpose of additionally securing the
payment of any bonds issued under the provisions of this chapter and for
the purpose of paying attorney’s fees and other costs directly related to
protecting the supply and distribution of water.

      (Added to NRS by 1963, 1005; A 1965, 87; 1993, 1167)
 Any resolution authorizing
the issuance of bonds under the provisions of this chapter or as may be
otherwise provided by law shall provide for the creation, accumulation
and maintenance of a reasonable reserve fund from bond proceeds to secure
additionally the payment of the interest on and the principal of the
bonds. Such reserve fund may be augmented by annual assessments or other
revenues, as the board of directors may determine.

      (Added to NRS by 1963, 1006)


      1.  If the special fund created by the proceeds of the annual
assessments levied and collected pursuant to the provisions of this
chapter is insufficient to pay the principal of and the interest on the
bonds as they become due, the deficiency shall be paid out of any general
fund, reserve fund or any other available revenues of the district.

      2.  If any general fund, reserve fund and other available revenues
of the district are insufficient to pay any such deficiency promptly, the
board of directors shall then levy and it shall be its duty to levy
general (ad valorem) taxes.

      (Added to NRS by 1963, 1005)


      1.  To levy and collect taxes, the board of directors shall:

      (a) Determine in each year the amount of money necessary to be
raised by general (ad valorem) taxation, taking into consideration other
sources of revenue of the district; and

      (b) Fix a rate of levy which, when levied upon every dollar of
assessed valuation of taxable property within the district and together
with other revenues, will raise the amount required by the district
annually to supply funds for paying promptly in full, when due, all
interest on and principal of bonds of the district.

Ê In the event of accruing defaults or deficiencies, an additional levy
may be made as provided in NRS 539.6364 .

      2.  The board of directors shall certify to the board of county
commissioners of each county within the district, or having a portion of
its territory within the district, at the same time as fixed by law for
certifying thereto tax levies of incorporated cities, the rate so fixed,
with directions that at the time and in the manner required by law for
levying taxes for county purposes, such board of county commissioners
shall levy such tax upon the assessed valuation of all taxable property
within the district, in addition to such other taxes as may be levied by
such board of county commissioners at the rate so fixed and determined.

      3.  The board of directors shall levy such general (ad valorem)
taxes upon all property in the district which is by law taxable for
state, county and municipal purposes, without regard to any statutory tax
limitation now or hereafter existing 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 limitation of
Section 2 of Article 10 of the Constitution of the State.

      (Added to NRS by 1963, 1006; A 1969, 489; 1979, 1249)


      1.  The board of directors, in certifying annual levies as provided
in NRS 539.6363 , shall take into
account for the ensuing year maturing bonds and interest on bonds, and
deficiencies and defaults of prior years, and shall make ample provision
for the payment thereof.

      2.  In case the moneys produced from such levies, together with
other revenues of the district, are not sufficient punctually to pay the
annual installments on its bonds and interest thereon and to pay defaults
and deficiencies, then the board of directors shall make such additional
levies of taxes as may be necessary for such purposes, and
notwithstanding any limitations, such taxes shall be made and continue to
be levied until the bonds of the district, both principal and interest,
shall be fully paid.

      (Added to NRS by 1963, 1007)


      1.  The body having authority to levy taxes within each county
shall levy the general (ad valorem) taxes provided in this chapter. All
officials charged with the duty of collecting taxes shall collect such
taxes at the time and in the form and manner and with like interest and
penalties as other general (ad valorem) taxes are collected and, when
collected, shall pay the same to the district ordering its levy and
collection. The payment of such collections shall be made monthly to the
treasurer of the district and paid into the depository thereof to the
credit of the district.

      2.  All taxes levied under this chapter, together with interest
thereon and penalties for default in payment thereof and all costs of
collecting the same, shall, until paid, constitute a perpetual lien on
and against the property taxed, and such lien shall be on a parity with
the tax lien of other general taxes, and no sale of such property to
enforce any general tax or other lien shall extinguish the perpetual lien
of such district taxes.

      (Added to NRS by 1963, 1007)
 If the
general (ad valorem) taxes levied are not paid as provided in this
chapter, the property subject to the tax lien shall be sold, and the
proceeds thereof shall be paid over to the district according to
provisions of the laws applicable to tax sales and redemptions.

      (Added to NRS by 1963, 1007)

Bonds Payable From or Secured by Pledge of Net Revenues
Any bonds issued to finance or refinance the costs of a
revenue-producing project of the district may be payable solely from, or
additionally secured by, a pledge of the net revenues of that project or
the net revenues of any revenue-producing facility of the district.

      (Added to NRS by 1985, 2055)
 Any resolution of
the board providing for the issuance of any bonds additionally secured by
pledged revenues and any indenture or other instrument or proceedings
appertaining thereto may contain covenants or other provisions, even if
those covenants and provisions may limit the exercise of powers conferred
by this chapter, in order to secure the payment of those bonds, in
agreement with the holders of those bonds, including covenants or other
provisions as to any of the following:

      1.  The pledged revenues, the assessments and the taxes to be
fixed, charged or levied and the collection, use and disposition thereof,
including 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 the
costs of collection and the use and disposition of any money of the
district, derived or to be derived, from any source designated in the
provisions of this chapter;

      2.  The acquisition or improvement of or equipment for all or any
part of properties pertaining to any project or other facilities;

      3.  The creation and maintenance of reserves or sinking funds to
secure the payment of the principal of and interest on any bonds or of
the expenses of operation and maintenance of a project and other
facilities, or part thereof, and the source, custody, security,
regulation, use and disposition of any such reserves or funds, including
the powers and duties of any trustee with regard thereto;

      4.  A fair and reasonable payment by the district from its general
fund or other available money for the project and other facilities or for
services rendered thereby to the district;

      5.  The payment of the cost of any project by delineating the
purposes to which the proceeds of the sale of the bonds may be applied,
and the custody, security, use, expenditure, application and disposition
thereof;

      6.  The temporary investment and any reinvestment of proceeds of
bonds, any assessments or any taxes or pledged revenues, or any
combination thereof;

      7.  The pledge of and the creation of a lien upon pledged revenues
and the proceeds of bonds, pending their application to defray the cost
of any project, to secure the payment of bonds issued pursuant to this
chapter;

      8.  The payment of the principal of and interest on the bonds, and
any prior redemption premiums due in connection therewith, and the
sources and methods thereof, the rank or priority of any bonds as to any
lien or security for payment, the acceleration of any maturity of any
bonds, or the issuance of other or additional bonds payable from or
constituting a charge against or lien upon any pledged revenues or other
money pledged for the payment of bonds and the creation of future liens
and encumbrances;

      9.  The use, regulation, inspection, management, operation,
maintenance or disposition, or any limitation on or regulation of the
use, of all or any part of the project and other facilities;

      10.  The determination or definition of net revenues from the
project and other facilities or of the expenses of operation and
maintenance of the project and other facilities, the use and disposition
of those revenues and the manner of and limitations upon paying those
expenses;

      11.  The creation of special funds and accounts appertaining to any
pledged revenues or to the bonds;

      12.  The insurance to be carried by the district or any other
person in interest and the use and disposition of money from the
insurance, the acquisition of completion, performance, surety and
fidelity bonds appertaining to any project or funds, or both, and the use
and disposition of any proceeds of those bonds;

      13.  Books of account, the inspection and audit thereof, and other
records appertaining to any project, facilities or pledged revenues;

      14.  The assumption, payment or discharge of any obligation, lien
or other claim relating to any part of any project, any facilities or any
securities having or which may have a lien on any part of any pledged
revenues or other money of the district;

      15.  Limitations on the powers of the district to acquire or
operate, or permit the acquisition or operation of, any structures,
facilities or properties which may compete or tend to compete with the
project and other facilities;

      16.  The vesting in a corporate or other trustee of such property,
rights, powers and duties in trust as the board may determine, including
any or all of the rights, powers and duties of the trustee appointed by
the holders of the bonds and limiting or abrogating the right of those
holders to appoint a trustee, or limiting the rights, duties and powers
of that trustee;

      17.  Any defaults, rights and liabilities arising therefrom, and
the rights, liabilities, powers and duties arising upon the breach by the
district of any covenants, conditions or obligations;

      18.  The terms and conditions upon which the holders of the bonds
or any portion, percentage or amount of them may enforce any covenants or
provisions made by the district in the resolution or duties imposed
thereby;

      19.  The terms and conditions upon which the holders of the bonds
or of a specified portion, percentage or amount thereof, or any trustee
therefor, are entitled to the appointment of a receiver, who may enter
and take possession of the project and other facilities or service,
operate and maintain them, prescribe fees, rates and charges, and
collect, receive and apply all revenues thereafter arising therefrom in
the same manner as the district might do;

      20.  A procedure by which the terms of any resolution authorizing
bonds, or any other contract with any holders of bonds, including an
indenture of trust or similar instrument, may be amended or abrogated,
and as to the proportion, percentage or amount of bonds the holders of
which must consent thereto, and the manner in which that consent may be
given;

      21.  The terms and conditions upon which any or all of the bonds
become or may be declared due before maturity, and as to the terms and
conditions upon which that declaration and its consequences may be
waived; and

      22.  All such acts as may be necessary, convenient or desirable in
order to secure the bonds, or in the discretion of the board tend to make
the securities more marketable, even if such covenant or act is not
enumerated in this section, to give the board the power to do in the name
and on behalf of the district all things in the issuance of bonds and for
their security, except as expressly limited in this chapter.

      (Added to NRS by 1985, 2055)


      1.  Revenues pledged for the payment of any bonds, as received by
or otherwise credited to the district, are immediately subject to the
lien of each 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 resolution or other
instrument appertaining thereto has priority over any or all other
obligations and liabilities of the district, except as otherwise provided
in this chapter or in the resolution or other instrument, and subject to
any prior pledges and liens.

      3.  The lien of each such pledge is valid and binding as against
all persons having claims of any kind in tort, contract or otherwise
against the district whether or not those persons have notice thereof.

      (Added to NRS by 1985, 2057)
 Subject to
any contractual limitations binding upon the holders of any issue or
series of bonds, or trustee therefor, including the restriction of the
exercise of any remedy to a specified proportion, percentage or number of
those holders, and subject to any prior or superior rights of others, any
holder of bonds, or trustee therefor, has the right and power, for the
equal benefit and protection of all holders of bonds similarly situated:

      1.  By mandamus or other suit, action or proceeding at law or in
equity to enforce his rights against the district, the board and any
other officers, agents and employees of the district, to require and
compel the district, the board or any such officers, agents or employees
to perform and carry out their respective duties, obligations or other
commitments under this chapter and their respective covenants and
agreements with the holder of any bonds;

      2.  By action or suit in equity to require the district to account
as if it is the trustee of an express trust;

      3.  By action or suit in equity to have appointed a receiver, who
may enter and take possession of the project and other facilities and any
pledged revenues for the payment of the bonds, prescribe sufficient fees
derived from the project and other facilities, and collect, receive and
apply all pledged revenues or other money pledged for the payment of the
bonds in the same manner as the district might do in accordance with the
obligations of the district; and

      4.  By action or suit in equity to enjoin any acts or things which
may be unlawful or in violation of the rights of the holder of any bonds
and to bring suit thereupon.

      (Added to NRS by 1985, 2057)


      1.  If a resolution of the board authorizing or providing for the
issuance of any bonds of any series or any other proceedings appertaining
thereto contains a provision authorized by subsection 19 of NRS 539.6375
and further provides in substance that
any trustee appointed pursuant to subsection 16 of NRS 539.6375 has the powers provided by that subsection,
then that trustee, whether or not all of the bonds of that series have
been declared due, is entitled as of right to the appointment of a
receiver of the project and other facilities which generate pledged
revenues.

      2.  Any receiver appointed as permitted by subsection 19 of NRS
539.6375 may enter upon and take
possession of the project and other facilities appertaining thereto, and,
subject to any pledge or contract with the holders of those bonds, shall
take possession of all money and other property derived from or
applicable to the acquisition, operation, maintenance or improvement of
the project or other facilities, proceed with such acquisition,
operation, maintenance or improvement which the board on the behalf of
the district is under any obligation to do, operate, maintain, equip and
improve the facilities, fix, charge, collect, enforce and receive the
charges for services and all revenues thereafter arising subject to any
pledge thereof or contract with the holders of the bonds relating thereto
and perform the duties and carry out the contracts and obligations of the
district in the same manner as the board itself might do and under the
direction of the court.

      (Added to NRS by 1985, 2058)

Bonds for Legal Investments

 Whenever the board of directors of any irrigation district organized and
existing under and pursuant to the laws of the State of Nevada by
resolution declares that it deems it desirable that any contemplated or
outstanding bonds of the district, including any of its bonds authorized
but not sold, be made available for the purposes provided for in NRS
539.660 , the board of directors shall
file a certified copy of such resolution with the Department of Taxation.

      [1:34:1921; NCL § 8217]—(NRS A 1977, 1240)
 The Department of Taxation, upon the receipt of
a certified copy of such resolution, shall, without delay, investigate
the affairs of the district and report in writing upon such matters as it
may deem essential, and particularly upon the following points:

      1.  The supply of water available for the project and the right of
the district to so much water as may be needed.

      2.  The nature of the soil as to its fertility and susceptibility
to irrigation, the probable amount of water needed for its irrigation,
and the probable need of drainage.

      3.  The feasibility of the district’s irrigation system and of the
specific project for which the bonds under consideration are desired or
have been used, whether such system and project is constructed, projected
or partially completed.

      4.  The reasonable market value of the water, water rights, canals,
reservoirs, reservoir sites and irrigation works owned by the district or
to be acquired or constructed by it with the proceeds of any of such
bonds.

      5.  The reasonable market value of the lands included within the
boundaries of the district.

      6.  Whether or not the aggregate amount of the bonds under
consideration and any other outstanding bonds of the district, including
bonds authorized but not sold, exceeds 50 percent of the aggregate market
value of the lands within the district and of the water, water rights,
canals, reservoirs, reservoir sites and irrigation works owned, or to be
acquired or constructed with the proceeds of any of the bonds, by the
district, as determined in accordance with subsections 4 and 5.

      7.  The numbers, date or dates of issue, and denominations of the
bonds, if any, which the Department of Taxation finds are available for
the purpose provided for in NRS 539.660 , and, if the investigation has covered
contemplated bonds, the total amount of bonds which the district can
issue without exceeding the limitation expressed in subsection 6.

      [2:34:1921; NCL § 8218]—(NRS A 1977, 1240)
643 directory only.  The provisions of NRS 539.643
as to the points upon which the
Department of Taxation shall report are directory, and the Department may
authorize such certification when in its opinion, subject to the
provisions otherwise contained in NRS 539.640 to 539.665 ,
inclusive, its findings justify such action.

      [4:34:1921; NCL § 8220]—(NRS A 1977, 1241)


      1.  The written report of the investigation provided for in NRS
539.640 to 539.665 , inclusive, shall be filed in the office of
the State Controller, and a copy of the report shall be forwarded by the
Department of Taxation to the secretary of the district for which the
investigation has been made.

      2.  If the Department finds, as set out in the report, that the
irrigation system of the district and the specific project for which the
bonds under consideration are desired or have been used, whether such
project is constructed, projected or partially completed, are feasible
and that the aggregate amount of the bonds under consideration and any
other outstanding bonds of the district, including bonds authorized but
not sold, does not exceed 50 percent of the aggregate market value of the
lands within the district and of the water, water rights, canals,
reservoirs, reservoir sites and irrigation works owned or to be acquired
or constructed with the proceeds of any of the bonds by the district, the
bonds of such irrigation district, as described and enumerated in the
report filed with the State Controller, shall be certified by the State
Controller, as provided for in NRS 539.640 to 539.665 ,
inclusive.

      3.  If the Department is notified by the board of directors of any
district whose irrigation system has been found in such report to be
feasible that the district has issued bonds and the Department finds that
the bonds are for any project or projects approved in such report and the
amount of the bonds does not exceed the limitation stated in such report,
the Department shall prepare and file with the State Controller a
supplementary report giving the numbers, date or dates of issue, and
denominations of the bonds which shall then be entitled to certification
by the State Controller as provided for in NRS 539.640 to 539.665 ,
inclusive.

      4.  Subsequent issues of bonds may be made available for the
purpose specified in NRS 539.640 to
539.665 , inclusive, upon like
proceedings by the district, but, after any of the bonds of an irrigation
district have been enumerated and described as entitled to certification
by the State Controller, it is unlawful for that district to issue bonds
that will not be entitled to such certification.

      5.  The State Controller shall:

      (a) Provide for filing and preserving the reports mentioned in this
section; and

      (b) Make, keep and preserve a record of the bonds certified by him
in accordance with the provisions of NRS 539.655 , including the date of certification, the
legal title of the district, the number of each bond, its par value, the
date of its issue and that of its maturity.

      [3:34:1921; NCL § 8219]—(NRS A 1977, 1241)
 After the bonds of any irrigation district have been
certified, as provided in NRS 539.640
to 539.665 , inclusive, no expenditure
of any kind may be made from the construction fund of such district
without the consent of the Department of Taxation, and no obligation may
be incurred chargeable against such fund without previous authorization
of the Department, nor may any expense of any kind be incurred in excess
of money actually provided by levy of assessment or otherwise.

      [5:34:1921; NCL § 8221]—(NRS A 1977, 1242)


      1.  Whenever the survey, examinations, drawings and plans of an
irrigation district, and the estimate of cost provides that the works
necessary for a completed project shall be constructed progressively over
a period of years in accordance with a plan or schedule adopted by
resolution of the board of directors of the district, it is not necessary
for the Department of Taxation to certify at one time all of the bonds
that have been voted for the completed project; but such bonds may be
certified from time to time as needed by the district.

      2.  If the Department certifies all of the bonds necessary for the
completed project, even if the project is to be constructed progressively
over a period of years in accordance with the resolution of the board of
directors, the bonds so voted and certified shall only be sold after
prior written approval of the Department.

      [6:34:1921; NCL § 8222]—(NRS A 1977, 1242)


      1.  Whenever any bond of an irrigation district organized and
existing under and pursuant to the laws of the State of Nevada, including
any bond authorized in any such district but not sold, which is eligible
to certification by the State Controller under NRS 539.647 , is presented to the State Controller, he
shall attach a certificate in substantially the following form:



                                                        Carson City,
Nevada.................................... (insert date).

      I, ........................, State Controller of the State of
Nevada, do hereby certify that the within bond, No. ..... of issue No.
........ of the ................ Irrigation District, issued
................ (insert date), is, in accordance with NRS 539.640 to 539.665 ,
inclusive, a legal investment for all trust funds and for the money of
all insurance companies, banks, both commercial and savings, credit
unions, trust companies, and any money which may be invested in county,
municipal or school district bonds, and it may be deposited as security
for the performance of any act whenever the bonds of any county, city or
school district may be so deposited, it being entitled to such privileges
by virtue of an examination by the Department of Taxation in pursuance of
NRS 539.640 to 539.665 , inclusive. The within bond may also be used
as security for the deposit of public money in banks or credit unions in
this state.



                                                               
...........................................................................
............

                                                                         
State Controller of the State of Nevada



      2.  In case of a change in the constitution or any of the laws of
this state relating to the bonds of irrigation districts, the State
Controller shall, if necessary, modify the above certificate so that it
conforms to the facts.

      3.  A facsimile of the State Controller’s signature, printed or
otherwise, impressed upon the certificate is a sufficient signing thereof.

      [7:34:1921; NCL § 8223]—(NRS A 1969, 148; 1977, 1242; 1983, 1699;
1999, 1511 )

 All necessary expenses incurred in making the investigation and report
provided for in NRS 539.640 to 539.665
, inclusive, shall be paid as the
Department of Taxation may require by the irrigation district whose
property has been investigated and reported on by the Department; but the
benefit of any services that have been performed and any data that have
been obtained by the Department or any other public official, in
pursuance of the requirements of any law other than NRS 539.640 to 539.665 ,
inclusive, shall be made available for the use of the Department of
Taxation without charge to the district whose affairs are under
investigation.

      [9:34:1921; NCL § 8225]—(NRS A 1977, 1243)


      1.  All bonds certified in accordance with the terms of NRS 539.640
to 539.665 , inclusive, are legal investments for all
trust funds, and for the money of all insurance companies, banks, both
commercial and savings, credit unions and trust companies.

      2.  Whenever any money may, by law now or hereafter enacted, be
invested in bonds of cities, counties, school districts or municipalities
in the State of Nevada, such money may be invested in the bonds of
irrigation districts, and whenever bonds of cities, counties, school
districts or municipalities may by any law now or hereafter enacted be
used as security for the performance of any act, bonds of irrigation
districts under the limitations in NRS 539.640 to 539.665 ,
inclusive, provided it may be so used.

      [10:34:1921; NCL § 8226]—(NRS A 1977, 1243; 1999, 1512 )
 The bonds of irrigation districts of other
states having similar laws for certification thereof may be used in like
manner as the bonds of irrigation districts of this state where the laws
of such state permit a like use to be made of bonds of irrigation
districts of this state.

      [11:34:1921; NCL § 8227]
 The faith of the
State of Nevada is hereby pledged that any law under which irrigation
district bonds are issued shall not be repealed, nor taxation thereby
imposed omitted, nor such law be so amended as to impair the security of
such bonds, until all the bonds and coupons issued under and by virtue
thereof have been paid in full as specified and provided in such law.

      [12:34:1921; NCL § 8228]

ASSESSMENTS


      1.  The secretary of the board of directors shall be the assessor
of the district. On or before January 15 of each year he shall prepare an
assessment book containing a full and accurate list and description of
all the land of the district, and a list of the persons who own, claim or
have possession or control thereof during the year, giving the number of
acres listed to each person.

      2.  If the name of the person owning, claiming, possessing or
controlling any tract of land is not known, it shall be listed to
“unknown owner.”

      [25:64:1919; A 1923, 289; 1927, 309; 1954, 20]


      1.  At its regular meeting in February the board of directors shall
fix the rate and levy an assessment upon the lands in the district, in
accordance with the provisions of this chapter, which levy and assessment
shall be sufficient to raise the annual interest on the outstanding bonds
or any contractual obligation.

      2.  At the expiration of 10 years after a bond issue or such other
period as may be authorized, the board must increase the assessment as
may be necessary from year to year to raise a sum sufficient to pay the
principal of the outstanding bonds of that issue as they mature, and must
increase the assessment in such amount as may be necessary from year to
year to raise a sum sufficient to pay the principal of any outstanding
contractual obligation, as such principal may be required to be paid
under the terms of the contract.

      3.  The board may levy a tax upon the lands in the district either
upon the same pro rata basis as benefits may have been apportioned, or
otherwise, as the case may be, in order to secure such funds as may be
deemed necessary to replace any deficit that may occur in a fund created
for the repayment of a district obligation by reason of tax delinquencies.

      4.  The secretary of the board shall compute and enter in a
separate column of the assessment book or books the respective sums to be
paid as an assessment on the property therein enumerated.

      5.  Except as otherwise provided herein, assessments made for any
of the other purposes of this chapter shall be made and levied as above
provided and entered in appropriate columns of the assessment book or
books.

      [Part 27:64:1919; A 1921, 202; 1923, 289; 1925, 203; 1927, 309;
1954, 20]
 If any land within the district subject to assessment for
the purposes of the district has not been assessed by the assessor or
does not appear upon the district assessment roll adopted by the board of
directors as the basis of assessment for the district, the land so
omitted shall be assessed by the board of directors to the person or
persons known or unknown who own, control or have possession thereof, and
a description of the property so omitted shall be written in the roll
prescribed for the purpose of district assessments, and all proper
charges shall be levied thereon.

      [Part 45 1/2:64:1919; added 1923, 289; NCL § 8061]


      1.  Where the last preceding assessment made will raise a
sufficient revenue for the purposes of NRS 539.670 , in the event no other assessment is made,
such assessment shall be deemed to have been levied for succeeding years,
so long as it will produce the revenue required, and the taxes shall be
collected in the same manner, and all officers shall perform the same
duties in respect thereto, as though such assessment had been made for
the particular year by the board of directors of the district.

      2.  Where the assessment which should have been levied can be
determined by a mere mathematical computation based on the relation
between the amount to be raised for interest or interest and the
redemption of bonds for any particular year and the apportionment of
benefits in the district, such assessment shall be deemed to have been
made, and the taxes based thereon shall be collected the same as though
such assessment had been regularly levied by the board of directors of
the district.

      [Part 27:64:1919; A 1921, 202; 1923, 289; 1925, 203; 1927, 309;
1954, 20]


      1.  In case of failure or refusal of the board of directors to levy
an assessment as provided in NRS 539.670 , then, if such assessment has not otherwise
been levied, the board of county commissioners of the county in which the
office of the district is located shall levy such assessment at its next
regular meeting or at a special meeting called for such purpose.

      2.  The Department of Taxation, at any time upon obtaining
knowledge of such failure or refusal, shall levy such assessment
forthwith.

      3.  The district attorney of the county in which the office of any
irrigation district is located, at the time such assessment should be
made, shall ascertain the fact in respect to the same, and if such
assessment has not been made by the board of directors as required, he
shall immediately notify the board of county commissioners, the
Department of Taxation and the Attorney General in respect to such
failure. The district attorney and the Attorney General shall aid in
obtaining the earliest possible assessment following such failure or
refusal of the district board to act.

      [Part 27:64:1919; A 1921, 202; 1923, 289; 1925, 203; 1927, 309;
1954, 20]—(NRS A 1977, 1244)


      1.  The board shall meet at its regular monthly meeting in March of
each year to correct assessments and may at such meeting correct
assessments so as to conform with the benefits apportioned as provided
for in this chapter to pay obligations incurred or make up deficiencies
arising from any source, and also to apportion and distribute benefits
and assessments by reason of additional land in the district becoming
subject thereto.

      2.  The secretary shall publish notice of such meeting for 2 weeks
in a newspaper published in the county in which the district was
organized. In the meantime the assessment book or books shall remain in
the office of the secretary for the inspection of all interested persons.

      3.  The board of directors, which is hereby constituted a board of
correction for the purpose, shall meet and continue from day to day as
long as may be necessary, not to exceed 5 days, exclusive of holidays,
and may make such changes in the assessment book or books as may be
necessary to have it conform to the facts.

      4.  Within 10 days after the close of the season the secretary of
the board shall have the corrected assessment book or books completed.

      [26:64:1919; A 1921, 118; 1923, 289; 1927, 309; 1954, 20]


      1.  An assessment roll shall be made up for the lands in each
county in which the district is situated, and the secretary of the board
of directors shall forthwith certify a duplicate of the same not later
than May 15 of each year to the county auditor, or county auditors, as
the case may be, who shall adopt the assessment roll in its entirety
without alteration or change as a part or unit of the tax rolls of the
county or counties.

      2.  The county treasurer shall separately itemize the items of such
assessment roll on his statement of state and county taxes.

      3.  The assessments when levied and enrolled shall become due and
delinquent at the same time and be subject to the same penalties and
shall be collected by the same officers and in the same manner as state
and county taxes.

      4.  The county auditor, district attorney, county clerk and county
treasurer shall do and perform all acts necessary to accomplish the
collection of the same with penalties, the sale for delinquency, the
redemption of the lands involved, and the remittance of all proceeds to
the district treasurer.

      5.  The secretary of the board of directors, at the time of
delivering the duplicate assessment roll of the district to each county
auditor, shall attach thereto, in some suitable form, a recapitulation
list showing the name or names of each person, corporation or association
listed in the assessment roll and the amount of money assessed and to be
collected by the county treasurer or tax collector, which recapitulation
list shall be delivered by the county auditor to the county treasurer
with the duplicate assessment roll. The county treasurer shall insert
after each name, in proper columns provided for that purpose in the
duplicate assessment roll and in the recapitulation list, the amount paid
by each person, or persons, corporation or association appearing on the
assessment roll, or by stamping the word “Paid” after each sum, if the
assessment is paid in full.

      6.  The recapitulation list shall be redelivered by the county
treasurer to the district treasurer, together with the full amount of
moneys collected, not later than the 15th day of the month upon which
each installment of taxes becomes due and delinquent, and for the purpose
of enabling the county treasurer to redeliver to the district treasurer
the recapitulation list after each installment of taxes becomes due and
reporting thereon the collection of taxes made by him not theretofore
reported, the district treasurer shall, before each installment of taxes
becomes due, redeliver to the county treasurer the recapitulation list.

      7.  The county treasurer, prior to the time of redelivery of the
recapitulation list and report to the district treasurer, shall, in each
instance, report to the county auditor the amount of money which he has
collected for and on behalf of the district since his last report, and
thereupon the county auditor shall draw his warrant for the same, placing
the same in the hands of the county treasurer, who is authorized to pay
the moneys to the district treasurer at the time of delivering the
recapitulation list and report.

      [29:64:1919; A 1927, 309; 1933, 271; 1935, 135; 1954, 20]
Whenever any tolls or charges for the use of water and other
charges for services rendered by an irrigation district have been fixed
by the board of directors it shall be lawful to make the same payable in
advance, and in case such tolls or charges remain unpaid at the time
specified in this chapter for levying the annual assessment, the amount
due for such tolls and charges may be added to and become a part of the
assessment levied upon the land upon which the water for which such toll
or charges levied and remain unpaid was used.

      [Part 45 1/2:64:1919; added 1923, 289; NCL § 8061]—(NRS A 1969, 510)


      1.  An assessment is a lien against the property assessed from and
after the time such assessment is made.

      2.  The lien of the bonds of any series shall be a preferred lien
to that of any subsequent series, and such lien is not removed until the
assessments are paid or the property sold for the payment thereof.

      [28:64:1919; A 1921, 118; NCL § 8040]


      1.  The board of directors of a district may, at any time when
deemed advisable, submit to the qualified electors of the district at a
special election, district election or primary or general state election
the question of whether a special assessment shall be levied for the
purpose of raising money to be applied to any of the purposes provided in
this chapter.

      2.  The election must be held and the result thereof determined and
declared in all respects in conformity with the provisions of this
chapter in respect to bond elections.

      3.  The notice must specify the amount of money proposed to be
raised and the purpose for which it is intended to be used, and whether
an equal rate of assessment or a special apportionment of benefits is to
be made in that relation if either is proposed.

      4.  At the election, the ballots must contain the words
“Assessment—Yes,” or “Assessment—No.”

      5.  If two-thirds or more of the votes cast are “Assessment—Yes,”
the board shall immediately proceed to apportion the benefits, if that
apportionment is to be made, and to levy an assessment sufficient to
raise the amount voted.

      6.  The assessment so levied must be entered in the assessment book
or books by the secretary of the board and collected in the same manner
as other assessments provided for in this chapter and when received by
the treasurer of the district must be deposited and kept in the
construction fund.

      7.  At the election, there may be submitted the proposition of
authorizing the board of directors to levy each year for a stated number
of years assessments not exceeding a stated amount per acre to provide a
fund from which repairs may be made and replacement and extensions of
existing works may be constructed and paid for as the necessity arises.
In that case, if a general description of the proposed undertaking is
provided, no plans and specifications are required to be provided in
advanced. If the proposition is approved by two-thirds of the electors,
the board may levy the assessment and it must be collected as other
assessments are collected pursuant to this chapter. Money realized from
the assessments must be deposited and kept in the general fund and
disbursed by the treasurer in accordance with the direction of the board
or rules and regulations established by it.

      [48:64:1919; 1919 RL p. 3286; NCL § 8064]—(NRS A 1993, 1088)


      1.  Whenever the county officers designated in NRS 539.683 shall sell any of the lands in the district
because of delinquencies in the payment of district, state or county
taxes, the lands shall be sold subject to the accrued and accruing liens
for district assessments, charges and tolls against the same; and under
no circumstances shall the water and water rights of the district be
included or sold at such delinquent sales unless and until all district
taxes, assessments, charges and tolls against such lands shall have been
first fully paid to the district.

      2.  Unpaid and accruing district assessments, taxes, charges and
tolls against such lands sold at delinquent tax sales shall continue a
charge and lien against such lands, and any purchaser of such lands,
except the district itself, shall take the same subject to the payment by
the purchaser of all such accrued and accruing charges, tolls,
assessments and taxes in addition to the purchase price of the land.

      [Part 29 1/2:64:1919; added 1927, 309; A 1929, 286; 1933, 271;
1935, 135; 1931 NCL § 8042]


      1.  In any and all cases where solely on account of delinquent
district taxes, charges, tolls or assessments any lands in the district
have been sold or may hereafter be sold at a delinquent tax sale, either
to the county or to any other person, firm, corporation or association,
except the district, and the period of redemption has or shall have
expired, the lien for all accrued district assessments, charges and tolls
against the same may be summarily foreclosed by giving notice of sale in
substantially the same manner and for the same time as required by law
for delinquent tax sales by the county treasurer.

      2.  The county treasurer shall and he is hereby directed
immediately to give notice of such sale within 5 days after receiving
written demand to make such sale from the secretary of the district to
the effect that the board of directors of the district has ordered the
foreclosure of the lien.

      3.  The county treasurer shall conduct such sale in substantially
the same manner as delinquent tax sales are now conducted by him.

      4.  If there are no other bidders at such sale or a sale cannot be
made for sufficient to pay the lien for all accrued district taxes,
assessments, charges and tolls, including penalties and cost of
advertising, then the county treasurer shall bid in the lands and
appurtenances in the name of and for the district. There shall be no
right of redemption from such sale and the title shall thereupon become
absolute in the district. The county treasurer shall immediately execute
a deed for the lands and appurtenances in the name of the district and
deliver the same to the secretary of the district to be immediately
recorded with the county recorder of the county where the land is
situated.

      5.  In cases where lands and appurtenances in the district are sold
at a delinquent tax sale on account of delinquent state and county taxes
as well as for delinquent district taxes, charges, tolls or assessments,
then the county treasurer shall bid in such lands for the district and
county jointly in cases where there is no other bidder for the same. In
such cases the county shall be deemed to be holding the title for both
the county and the district in the proportion of their respective tax
claims against the same. Such lands and appurtenances shall thereafter be
disposed of at a summary sale in the manner hereinabove provided, except
that no sale shall be made for a price less than the whole amount of
delinquent taxes, penalties and costs of both county and district.

      6.  The board of county commissioners may compromise the amount of
state and county tax to be included in such sale price if the full amount
cannot be obtained at such sale, but if the sale is made to the district,
the latter shall not be required to make payment of any part of the
delinquent state and county taxes which may have been a charge against
such land, but shall take the same free of any lien based thereon.

      [Part 29 1/2:64:1919; added 1927, 309; A 1929, 286; 1933, 271;
1935, 135; 1931 NCL § 8042]
 The board shall not, however,
sell or dispose of water appurtenant to, apportioned, or allotted to the
lands acquired at delinquent tax sales, or at summary sales, until and
unless the remaining lands in the district under irrigation to which
benefits have been apportioned by the district and which are entitled to
receive water from the district pursuant to the apportionment of
benefits, and from the same source of supply, shall have a sufficient and
adequate water supply available for such irrigated areas as have been
apportioned benefits. The board of directors shall distribute such waters
acquired at delinquent tax sales or at summary foreclosure sales among
the remaining nondelinquent landowners in the district entitled to
receive water from the district in, as near as may be, the same
proportion as fixed by the original apportionment of benefits for the
remaining nondelinquent lands. In case the water right appurtenant to
land acquired at a delinquent sale shall be based upon a contract with
the United States, the district may, with the consent of the United
States, make any desired disposition of such water right.

      [Part 29 1/2:64:1919; added 1927, 309; A 1929, 286; 1933, 271;
1935, 135; 1931 NCL § 8042]

 Whenever any lands in the district have been sold for delinquent
irrigation district taxes or assessments or for delinquent state and
county or other taxes, and the title of such lands has passed as provided
by law, either to the county or to the irrigation district, and the
period of redemption has expired, the board of directors of the district
shall have the power by and with the written consent of the bondholders
holding 100 percent of the outstanding bonds of the district, or in case
of a contract with the United States constituting a lien upon the lands,
then also with the written consent of the Secretary of the Interior, or
in case there are outstanding certificates of indebtedness which
constitute a lien upon the lands of the district, then with the written
consent of the holders of 100 percent of those holding such certificates
of indebtedness, to exclude such lands, or any part thereof, from further
participation in the benefits of the district, and particularly to
exclude such lands or any part thereof from any further right to receive
from the district either under an apportionment of benefits or any other
waters of the district.

      [Part 29 3/4:64:1919; added 1937, 372; A 1953, 379]
 Whenever the
board of directors of the district shall have adopted a resolution
excluding such lands from further participation in the benefits of the
district and from the right to receive district waters, the water or
water rights theretofore apportioned to the lands shall be and become a
part of the general water supply of the district and apportioned among
the remaining nondelinquent lands in the same proportion as such
remaining nondelinquent lands have been apportioned benefits, not in
excess, however, of an adequate water supply for such remaining land
based upon the duty of water recognized by the district; but in case the
water right appurtenant to land acquired at a delinquent sale shall be
based upon a contract with the United States the district may, with the
consent of the United States, make any desired disposition of such water
right.

      [Part 29 3/4:64:1919; added 1937, 372; A 1953, 379]


      1.  The owner of land excluded from participation in the benefits
of the district, that is, stripped of storage water and benefits under
the provisions of NRS 539.700 and
539.703 , may petition the board of
directors to transfer to such stripped land the storage rights and
benefits apportioned to other land. Upon the hearing of the petition the
board of directors may at its discretion grant or refuse the transfer in
whole or in part. In exercising its discretion the board of directors
shall consider the effect of the proposed change on the cost of water for
other holders of water rights in the district, the district’s efficiency
in its delivery or use of water, the existing water rights in the
affected land and the public interest.

      2.  The petition must:

      (a) Be in writing and under oath.

      (b) Describe the land and acreage from which it is proposed to
transfer the storage water and benefits.

      (c) Specify the amount of storage water and benefits proposed to be
transferred.

      (d) Describe the land and acreage to which the transfer of storage
water and benefits is proposed to be made.

      (e) List in detail all liens existing against each parcel of land.

      3.  Upon receipt of the petition, together with the sum of money
required for advertising, the secretary of the board shall cause notice
of the application and the date of hearing thereof to be given by posting
for a period of not less than 10 days and also by two publications 7 days
apart in a newspaper of general circulation in the county in which the
land is situated, during such period.

      4.  Any person interested in the proposed transfer may file a
written protest thereto at any time before the hearing day. The protest
must be considered by the board of directors in exercising its discretion
to grant or refuse the requested transfer.

      5.  The board of directors may consider the application at any
regular or special meeting, but not sooner than 14 days after the first
date of publication.

      6.  At the hearing a full record of all proceedings must be taken
and spread upon the minutes. If the petition proposes to change the point
of diversion or manner of use, the board of directors shall not make any
order on the petition until such time as an appropriate permit is secured
from the State Engineer in accordance with chapter 533 of NRS authorizing the change.

      7.  The petition, notices, protests, resolutions and all subsequent
proceedings in relation to the application must be file marked and
preserved for record purposes. If the board of directors grants all or a
part of the transfer requested, a certified copy thereof must be recorded
in the office of the county recorder of the county in which the land to
be affected is situated, and thereafter the recorded copy must be
delivered to the petitioner upon payment by him of the recording fees.

      8.  To the extent that the transfer is granted it constitutes a
waiver and relinquishment on the part of the district of all restrictive
covenants and provisions against the use of storage water and benefits on
the land contained in any deed executed by the board of directors.

      9.  From and after the granting of any transfer of storage water
and benefits, the land from which the water and benefits are taken must
have the status of stripped land, must be excluded from participation in
the benefits of the district, and must receive no further storage water
or benefits unless storage water and benefits are restored to the land
under the provisions of this section, and all land to which the storage
water and benefits are transferred must be treated in all respects as
though it had never become delinquent and had never been stripped of
storage water and benefits and denied the benefits of the district.

      10.  Any person aggrieved by the order of the board of directors
may, within 30 days after the entry of the order, petition the district
court of the county in which the office of the board of directors is
located to set the same aside for such order as may be proper.

      [Part 29 3/4:64:1919; added 1937, 372; A 1953, 379]—(NRS A 1995,
795)

INCLUSION AND EXCLUSION OF LANDS


      1.  The holder or holders of any title or evidence of title, as
defined in NRS 539.020 and 539.023
, representing one-half or more of any
lands adjacent to or in the vicinity of an irrigation district, whether
contiguous or not, and which are susceptible of irrigation or drainage,
or both, by the district system, or combined systems of works, may file
with the board of directors of the district a petition, in writing,
setting forth that those lands are susceptible of irrigation or drainage,
or both, as the case may be, by the district system or systems, and
praying that the land be annexed.

      2.  The petition must describe the land and also describe the
several parcels owned by the petitioners.

      3.  All or any portion of the lands in any city in which the vote
for mayor at the last preceding election was not less than 550 votes and
not more than 1,000 votes, may in the same manner be included within the
boundaries of any irrigation district if the lands are susceptible of
irrigation or drainage, or both, by the district system or systems, and
upon their inclusion the lands in the city, town or municipal corporation
are subject to all of the provisions of this chapter.

      (Added to NRS by 1967, 1613; A 1989, 1175; A 1989, 1175)


      1.  The secretary shall cause a notice of the filing of such
petition to be given for 3 consecutive weeks by posting in five public
and conspicuous places in the district, with at least one posting in each
division thereof.

      2.  The notice shall:

      (a) State the filing of such petition.

      (b) State the names of the petitioners.

      (c) Contain a description of the lands mentioned in the petition,
sufficient to identify the same.

      (d) Notify all persons interested in or who may be affected by such
change of boundaries of the district to appear at the office of the board
at a time named in the notice and show cause, in writing, if any they
have, why the lands mentioned should not be annexed to the district.

      3.  The petitioner or petitioners shall advance to the district
treasurer sufficient money to pay the estimated cost of these proceedings.

      (Added to NRS by 1967, 1614)


      1.  The board of directors, at the time mentioned in the notice, or
at any other time to which the hearing may be adjourned, shall hear the
petition and all the objections thereto.

      2.  The failure of any person to show cause as provided in NRS
539.712 shall be taken as an assent on
his part to a change of the boundaries of the district so as to include
the whole or part of the land mentioned in the petition.

      (Added to NRS by 1967, 1614)


      1.  The board of directors may require as a condition to the
granting of the petition that the petitioners shall pay to the district
such sums as nearly as the same can be estimated as the petitioners or
their grantors would theretofore have been required to pay had such lands
been included in the district at the time the same was originally
organized, and may apportion such benefits as are just and equitable to
such lands in accordance with the benefits derived or which will accrue
to each tract or subdivision thereof from the construction or proposed
construction of a drainage works or other works, or the purchase or
proposed purchase of any works for the district.

      2.  The board of directors shall examine each tract or legal
subdivision of such annexed lands or proposed annexed lands and shall
determine the benefits which will accrue or which have accrued, and such
lands shall be apportioned their pro rata share of the cost of such works
in proportion to the benefits derived by the lands therefrom.

      3.  The board shall make or cause to be made a list of such
apportionment or distribution, which list shall contain a complete
description of each subdivision or tract of land so annexed or proposed
to be annexed with the rate per acre of such apportionment or
distribution and the name of the owner thereof, or it may prepare a map
on a convenient scale showing each of the subdivisions or tracts with the
rate per acre of such apportionment entered thereon; but where all or any
portion of the lands are apportioned benefits by the board at the same
rate, a general statement to that effect shall be sufficient.

      4.  Whenever thereafter an assessment is made, either in lieu of
bonds or an annual assessment for raising the interest on bonds, or any
portion of the principal, or the expenses of maintaining the property of
the district, or any special assessment voted by the electors, it shall
be spread upon the lands in the same proportion as the assessments of
benefits. The benefits arising from the undertakings for which special
assessments are made may be distributed equally over the lands, or
especially apportioned, and assessments or tolls and charges may be made
or imposed as provided in this chapter, when coming within the
designation of operation and maintenance charges, by way of a minimum
stated charge per acre, whether water is used or not, and a charge for
water used in excess of the amount delivered for the minimum charge, or
such other reasonable method of fixing or collecting the operation and
maintenance charge as the board of directors may adopt.

      (Added to NRS by 1967, 1614)


      1.  The board of directors, if it deems it not for the best
interest of the district to include therein the lands mentioned in the
petition shall reject all or any part of the same.

      2.  If the board deems it for the best interests of the district,
and if no objections to the annexation of the lands have been filed as
required in this chapter, the board may order, without any election, that
the lands mentioned in the petition or any part thereof be annexed to the
district. The order shall describe the lands so annexed, and the board
shall cause a survey thereof to be made if deemed necessary.

      (Added to NRS by 1967, 1615)
 If 40 percent of the total
number of registered electors as evidenced by the total registration at
the last preceding election file objections in writing to the annexation
of the lands, or any part thereof, mentioned in the petition, and if the
board notwithstanding deems it for the best interests of the district to
include the lands mentioned in the petition, or some part thereof, the
board shall adopt a resolution to that effect. The resolution shall
describe the lands proposed to be included in the district.

      (Added to NRS by 1967, 1615)


      1.  Upon the adoption of the resolution mentioned in NRS 539.722
, the board shall submit to the voters
of the district at the next district election or primary or general state
election the question of whether the lands described in the resolution
shall be annexed to the district.

      2.  Notice of the election must be published and the election
conducted in the manner prescribed by this chapter for the issuance of
bonds of the district.

      3.  The notice of election must describe the lands proposed to be
annexed to the district.

      4.  The ballots cast at the election must contain the words “for
annexation,” or “against annexation,” or expressions equivalent thereto.

      (Added to NRS by 1967, 1615; A 1993, 1089)


      1.  If at such election a majority of all the votes cast is against
annexation, the board shall proceed no further in the matter.

      2.  If a majority of such votes is in favor of annexation, the
board shall thereupon order that the boundaries of the district be
changed to include the lands to be so annexed and cause a copy of such
order, together with a plat of the lands, each certified to by the
secretary of the board, to be filed for record in the office of the
county recorder of the county or counties in which such lands are
situated.

      3.  The order shall describe the land so annexed and thereafter
such lands shall be subject to all the provisions of this chapter.
Immediately after the filing for record of the order annexing the lands,
the directors shall state on their minutes to which division or divisions
in the district the lands shall be attached, or may redivide the district
to accommodate the lands.

      (Added to NRS by 1967, 1615)
 If the lands are annexed to the district as
provided in this chapter, and the board of directors apportions benefits
to such annexed lands as provided in this chapter, the provisions of NRS
539.563 , 539.565 and 539.567
shall, insofar as applicable, be complied with.

      (Added to NRS by 1967, 1616)
 No lands while they remain within a district shall be included
in any other district.

      (Added to NRS by 1967, 1616)


      1.  Whenever state lands held under contract to purchase are
included within the boundaries of any irrigation district, such lands
shall be subject to all the provisions of this chapter the same as any
other land held in private ownership.

      2.  State lands, not under contract to purchase, shall not become a
part of an irrigation district except by the consent of the State Land
Registrar, who is authorized and required to consent thereto on behalf of
the State upon there being filed in his office a certificate signed by
the State Engineer to the effect that such lands will be benefited by
inclusion therein.

      3.  District assessments, charges and tolls against such lands not
under contract shall become a charge against the lands, and any sale or
contract to sell any such lands thereafter shall be conditioned upon the
payment, by the purchaser or contractor, of all such accrued charges in
addition to the purchase price of the land.

      4.  In case of state land held under contract, the person holding
such contract shall be deemed the owner of the land for the purposes of
this chapter, and liens shall attach to his rights under such contract,
and such liens shall be enforced as in other cases, subject to the
paramount title of the State, and subject to the rights of a purchaser at
a sale for delinquent assessments to be subrogated to the rights of such
contract holder to acquire patent to such land from the State.

      (Added to NRS by 1967, 1616)
 The board of
directors of any district now or hereafter formed under the provisions of
this chapter, either upon its own initiative or upon the application in
writing of any holder of title or of evidence of title to land in the
district, may, by a majority vote, exclude from the district any land or
lands theretofore included in the district, and change the boundary lines
of the district so as to exclude or leave out certain tracts or portions
of tracts when the proposed system or systems of irrigation cannot
practically include such land or lands, or when such land or lands would
not be benefited by remaining in the district or by any future
improvement it might make, or when the land sought to be excluded has
been, or is about to be, incorporated into or made a part of any city or
town, or when the land sought is adjacent and contiguous to any city or
town and it is proposed to develop such land as building sites and areas;
but if improvements have been commenced, or made, or authorized, or if
there are bonds or other contracts or certificates of indebtedness
outstanding, no land shall be excluded and no established liens shall be
released unless all of the holders of bonds or contracts or certificates
of indebtedness constituting liens against the land sought to be
excluded, and the owner of such land if he has not petitioned for
exclusion thereof, shall consent in writing to the exclusion and unless
all bonded indebtedness of the district chargeable to the land sought to
be excluded is paid, or except as provided in NRS 539.738 to 539.748 ,
inclusive.

      (Added to NRS by 1967, 1616)

 Within 10 days after the receipt of any such application, or after the
passage by the board of a resolution proposing the withdrawal of such
lands, the directors of the district shall give notice of such proposed
change or exclusion and of the date, time and place of a meeting to be
held by the board to consider such proposed change or exclusion by
publication for two issues 7 days apart in some newspaper printed in the
county in which the land sought to be excluded is situated, at least 30
days before the meeting to consider such exclusion or change.

      (Added to NRS by 1967, 1617)


      1.  All persons failing to file written objections within 50 days
from the date of the filing of the petition for exclusion shall be
conclusively deemed to have consented to such exclusion.

      2.  If 25 percent of the holders of bonds or contracts or
certificates of indebtedness constituting liens against the land sought
to be excluded file objections to such exclusion within the 50-day period
the petition for exclusion shall be denied; otherwise, the board at its
sole discretion, but then only upon the payment of all bonded
indebtedness of the district chargeable to the land sought to be
excluded, may by resolution exclude the land from the district, and the
land shall thereafter be denied all benefits under the district.

      (Added to NRS by 1967, 1617)


      1.  Not less than 50 days after the filing with the board of an
application in writing by a qualified elector of the district or after
the board has of its own initiative and by resolution declared its
intention of excluding any land or lands from the district, and after
having first given notice as prescribed in NRS 539.738 , the board shall meet and consider the matter
and shall order or deny the exclusion of the lands in whole or in part.

      2.  A copy of the order of the board shall be published for two
issues 1 week apart in some newspaper published in the county in which
the land is situated.

      (Added to NRS by 1967, 1617)
 If lands are excluded, or the boundary lines
changed pursuant to NRS 539.736 to
539.748 , inclusive, a copy of the order
certified by the secretary of the district, with a plat of the land
excluded or change in boundary made, shall be filed for record in the
office of the county recorder of the county or counties in which such
land or lands are situated, and it shall be evidence for all purposes of
the facts it purports to the State.

      (Added to NRS by 1967, 1617)
 Any
holder of title or of evidence of title to land in the district, or
holder of any bond or contract or certificate of indebtedness
constituting a lien against the land sought to be excluded, who is
aggrieved by the order of the board of directors in excluding or refusing
to exclude lands as provided in this chapter may, within 30 days from the
date of the publication, as provided in NRS 539.744 , of the order excluding or refusing to exclude
lands from the district, petition the district court of the county in
which the office of the board of directors is situated to set aside such
order, and direct that such lands be excluded or be not excluded, as the
court may order. The provisions of NRS 539.565 and 539.567 ,
insofar as applicable, shall be followed in such proceedings.

      (Added to NRS by 1967, 1617)

DISSOLUTION
 Upon the filing of a
petition with the clerk of the district court of the county where the
district was organized, setting forth that an irrigation district should
be forthwith dissolved, the petition to be signed by at least 25 percent
of the electors owning at least 25 percent of the land in the district,
the clerk of the district court shall forthwith obtain an order from the
judge of that court, who shall enter an order directing the officers and
directors of the irrigation district to submit to the electors the
question of whether the district shall be dissolved at the next district
election or primary or general state election.

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]—(NRS A 1993, 1089)
 The petition shall recite only:

      1.  That such district was organized.

      2.  The date of organization and that it now exists.

      3.  That the petitioners desire that an election be called to
determine the question of dissolution by a vote of the electors.

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]
 In determining the
sufficiency of the percentages required on the petition, the clerk of the
district court with whom such petition is filed shall be governed by the
last equalized assessment roll of the irrigation district, together with
the last equalized assessment roll of the county or counties in which the
district lands are situated, on file with the county assessor, county
auditor and county treasurer of such county or counties, together with
the list of electors from the records of the irrigation district and the
registration lists and other election and citizenship records in the
offices of the county clerk and county recorder of such county or
counties.

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]
 At such election the ballot shall
contain the words “Dissolution of the District—Yes”; and “Dissolution of
the District—No.”

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]


      1.  The provisions of this chapter relating to general elections
for directors shall govern in respect to such dissolution election
ordered by the court.

      2.  The canvass of the vote at such election shall be conducted in
the manner provided by this chapter for general elections.

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]


      1.  The secretary of the district shall at the time and in the
manner provided in this chapter for certifying election returns certify
the result of the election to the district court of the county in which
such petition for dissolution was filed.

      2.  The court shall examine such returns on the Monday following
such certification at 1:30 p.m., and in case it is found that a majority
of the electors cast their vote in favor of “Dissolution of the
District—Yes,” and that the electors voting at the election represent a
majority of the acreage in the district, the court shall enter its order
dissolving the district, and thereupon the court shall enter its further
order directing the directors of the district to file with the court a
financial statement showing its indebtedness and other obligations. Such
statement shall be sworn to by the president before a notary public and
attested by the secretary of the district.

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]
287 where contract with United States exists.  If
the district has in force and effect a contract with the United States
under the provisions of this chapter, the court shall be governed by NRS
539.287 .

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]
 If the district
has an outstanding bonded indebtedness or has issued bonds of the
district under the provisions of this chapter, which are unpaid, the
district court shall not enter its order dissolving such district unless
and until the bonded indebtedness shall have been liquidated or the
consent of the bondholders to the dissolution of the district shall have
been filed in writing with the court.

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]


      1.  In case there is other or current indebtedness of the district
outstanding not represented by a contract with the United States pursuant
to the terms of this chapter, or represented by an outstanding bond issue
duly authorized under the provisions of this chapter, the court shall
determine the amount of such indebtedness outstanding against the
district and provide for its payment as stated in NRS 539.750 to 539.777 ,
inclusive.

      2.  The court shall nevertheless enter its order dissolving the
district, which order shall also direct and authorize the county officers
hereinafter designated to act as ex officio officers of the district for
the liquidation of such indebtedness.

      3.  The district directors shall have no further power to incur
further indebtedness after the entry of the order.

      4.  The court shall have power to enter any and all orders
necessary to complete the dissolution of the district and effectuate the
intent hereof.

      5.  The records and papers of every kind belonging to the district
shall be turned over to the county clerk for use by the proper county
officers in closing the affairs of the district. The county treasurer
shall perform the duties of district treasurer. The county assessor shall
perform that portion of the duties of the secretary relating to district
assessor. The county clerk shall perform all the other duties of the
secretary of the board of directors. The board of county commissioners
shall perform the duties of the board of directors. The district attorney
shall perform such duties as may be required of him by such county
officers.

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]


      1.  The proper county officers shall proceed to levy and assess
upon the lands embraced within such district proper assessments and to
collect such additional taxes as may be necessary for the purpose of
paying such remaining outstanding indebtedness not provided for by
previous assessments.

      2.  Such assessments and levies shall be made as near as may be in
the same manner and with the same procedure as provided by this chapter.

      3.  All property of every kind belonging to the district, including
lands sold to the district for taxes, shall be sold by the board of
county commissioners as near as may be in the same manner as county lands
acquired at tax sales and county property are now sold, and the proceeds,
together with all money on hand, shall be used to pay off the remaining
indebtedness of the district.

      4.  All funds remaining after the outstanding indebtedness has been
paid shall be refunded and paid pro rata to the last assessment payers
according to the last assessment roll.

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]
 The outstanding
indebtedness, except in cases mentioned in NRS 539.765 and 539.767
where there is an outstanding lawful bond issue, or where the district
has entered into a contract with the United States pursuant to the
provisions of this chapter, shall not operate as a bar to dissolution by
the district court when provision is made for the payment of such
indebtedness in the manner provided in this chapter, or such indebtedness
is otherwise satisfied.

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]
 Upon the entry of the order of the court
dissolving the district, the same shall be deemed dissolved and no
further indebtedness of any kind shall be contracted by the board of
directors of the district.

      [Part 47:64:1919; A 1933, 261; 1931 NCL § 8063]

UNLAWFUL ACTS AND PENALTIES


      1.  Any person who wrongfully and maliciously interferes with any
officer, agent or employee of the district in the proper discharge of his
duties, is guilty of a public offense, as prescribed in NRS 193.155
, proportionate to the value of any
property damaged or destroyed and in no event less than a misdemeanor.

      2.  The irrigation district damaged by any such act may also bring
a civil action for damages sustained by any such act, and in such
proceeding the prevailing party is entitled to attorney’s fees and costs
of court.

      [10b:64:1919; added 1923, 289; NCL § 8019]—(NRS A 1967, 611; 1979,
1486)
 Any water user, or his
agent or lessee, of an irrigation district who shall negligently or
wrongfully impair the usefulness of any reservoir, canal, ditch, lateral,
drain, headgate, structure, or any part of the irrigation district system
of works and fails to repair the same within 10 days after notice from
the district so to do, or who fails within such time to file with the
board of directors good and sufficient reasons for so failing to do,
shall become liable for the payment thereof as provided in this chapter,
or the irrigation district may make such repairs and add and collect the
same as an operation and maintenance charge against the lands of the
water user for the next succeeding irrigation season.

      [10c:64:1919; added 1929, 286; NCL § 8020]




USA Statutes : nevada