Nevada § 271.450 - Procedure to place previously omitted property upon assessment roll

§ 271.450. Procedure to place previously omitted property upon assessment roll

1. Whenever by mistake, inadvertence or for any cause any tract otherwise subject

to assessment, within any improvement district, shall have been omitted from the assessment

roll for such project, the governing body of the municipality may, upon its own motion

or upon the application of the owner of any tract within such improvement district

charged with the lien of an assessment for any project, assess the same in accordance

with the special benefits accruing to such omitted property by reason of such project,

and in proportion to the assessments levied upon other tracts in such improvement

district. 2. In any such case, the governing body shall first pass a resolution setting forth

that certain tract therein described was omitted from such assessment, and notifying

all persons who may desire to object thereto to appear at a meeting of the governing

body at a time specified in such resolution and present their objection thereto, and

directing the engineer to report to the governing body at or prior to the date fixed

for such hearing the amount which should be borne by each such tract so omitted, which

notice resolution shall be published and given by mail to the last known owner or

owners of each such tract. 3. At the conclusion of such hearing or any adjournment thereof, the governing body

shall consider the matter as though the tract had been included upon the original

roll, and may confirm the same or any portion thereof by ordinance. 4. Thereupon, the assessment or assessments on such roll of each omitted tract shall

be collected, the payment of which shall be secured by an assessment lien, as other

assessments.