Nevada § 318.201 - Procedure for collection of service charges on tax roll

§ 318.201. Procedure for collection of service charges on tax roll

1. Any board which has adopted rates pursuant to this chapter may, by resolution or

by separate resolutions, elect to have such charges for the forthcoming fiscal year

collected on the tax roll in the same manner, by the same persons, and at the same

time as, together with and not separately from, the county's general taxes. In such event, it shall cause a written report to be prepared and filed with the secretary,

which shall contain a description of each parcel of real property receiving such services

and facilities and the amount of the charge for each parcel for such year, computed

in conformity with the charges prescribed by the resolution. 2. The powers authorized by this section are alternative to all other powers of the

district, and alternative to other procedures adopted by the board for the collection

of such charges. 3. The real property may be described by reference to maps prepared by and on file

in the office of the county assessor or by descriptions used by the county assessor,

or by reference to plats or maps on file in the office of the secretary. 4. The board may make the election specified in subsection 1 with respect only to

delinquent charges and may do so by preparing and filing the written report, giving

notice and holding the hearing therein required only as to such delinquencies. 5. The secretary shall cause notice of the filing of the report and of a time and

place of hearing thereon to be published once a week for 2 weeks prior to the date

set for hearing, in a newspaper of general circulation printed and published within

the district if there is one and if not then in such paper printed and published in

a county within which the district is located. 6. Before the board may have such charges collected on the tax roll, the secretary

shall cause a notice in writing of the filing of the report proposing to have such

charges for the forthcoming fiscal year collected on the tax roll and of the time

and place of hearing thereon, to be mailed to each person to whom any parcel or parcels

of real property described in the report is assessed in the last equalized assessment

roll available on the date the report is prepared, at the address shown on the assessment

roll or as known to the secretary. If the board adopts the report, then the requirements for notice in writing to the

persons to whom parcels of real property are assessed does not apply to hearings on

reports prepared in subsequent fiscal years but notice by publication as provided

in this section is adequate. 7. At the time stated in the notice, the board shall hear and consider all objections

or protests, if any, to the report referred to in the notice and may continue the

hearing from time to time. If the board finds that protest is made by the owners of a majority of separate parcels

of property described in the report, then the report shall not be adopted and the

charges shall be collected separately from the tax roll and shall not constitute a

lien against any parcel or parcels of land. 8. Upon the conclusion of the hearing, the board may adopt, revise, change, reduce

or modify any charge or overrule any or all objections and shall make its determination

upon each charge as described in the report, which determination is final. 9. After the hearing, when the board has made a final decision on a service charge

or fee to be collected on the county tax roll, the secretary shall prepare and file

a final report, which shall contain a description of each parcel receiving the services

and the amount of the charge, with the county assessor for inclusion on the assessment

roll. If a report is filed after the closing of the assessment roll but before the extension

of the tax roll, the auditor shall insert the charges in such extension. 10. The amount of the charges shall constitute a lien against the lot or parcel of

land against which the charge has been imposed as of the time when the lien of taxes

on the roll attach. 11. The county treasurer shall include the amount of the charges on bills for taxes

levied against the respective lots and parcels of land. Thereafter the amount of the charges shall be collected at the same time and in the

same manner and by the same persons as, together with and not separately from, the

general taxes for the county. The charges shall become delinquent at the same time as such taxes and are subject

to the same delinquency penalties. 12. All laws applicable to the levy, collection and enforcement of general taxes of

the county, including, but not limited to, those pertaining to the matters of delinquency,

correction, cancellation, refund, redemption and sale, are applicable to such charges. 13. The county treasurer may issue separate bills for such charges and separate receipts

for collection on account of such charges.