Nevada § 474.533 - Consolidation of districts: Requirements; initiation; approval; recording; debts and assets; taxation of property

§ 474.533. Consolidation of districts: Requirements; initiation; approval; recording; debts and assets; taxation of property

1. The board of county commissioners of a county whose population is less than 700,000

may consolidate two or more fire protection districts organized pursuant to NRS 474.460 if: (a) Each district is contiguous to at least one other district subject to the consolidation; (b) The territory of each district is located entirely within the county; and (c) The rates of the taxes levied by the board of county commissioners pursuant to NRS 474.510 and 474.515 , respectively, are equal in each district at the time of consolidation. 2. The consolidation may be initiated by: (a) The filing with the board of county commissioners of a petition signed by a majority

of the owners of property located within the fire protection districts proposed for

consolidation; or (b) The adoption by the board of county commissioners of a resolution proposing the

consolidation of the fire protection districts. 3. The board of county commissioners shall, after receiving a petition filed pursuant

to paragraph (a) of subsection 2 or adopting a resolution pursuant to paragraph (b)

of subsection 2, conduct a hearing to determine whether consolidation of the fire

protection districts is feasible and in the best interests of the county and the fire

protection districts. If the board of county commissioners determines that the consolidation of the fire

protection districts is feasible and in the best interests of the county and the fire

protection districts, the board of county commissioners shall adopt an ordinance creating

a consolidated fire protection district that includes all of the area of the fire

protection districts. The ordinance must include the name and identify the boundaries of the consolidated

fire protection district. 4. The board of county commissioners shall cause a copy of any ordinance adopted pursuant

to subsection 3 to be recorded in the office of the county recorder of the county

in which the consolidated fire protection district is located. 5. All debts, obligations, liabilities, revenues, expenditures and assets of the former

fire protection districts must be assumed or taken over by the consolidated fire protection

district. 6. If two or more fire protection districts are consolidated pursuant to this section,

each owner of real or personal property that is located within the consolidated fire

protection district and that is subject to taxation pursuant to NRS 474.510 and 474.515 is entitled after the consolidation to any partial abatement of taxes provided by NRS 361.4722 , 361.4723 and 361.4724 to which the owner was entitled immediately prior to the date of the consolidation

for those taxes levied against the owner's real or personal property pursuant to NRS 474.510 and 474.515 .