Nevada § 539.690 - Special assessments: Procedure for levy; election; authority to levy assessments for number of years for specific purposes

§ 539.690. Special assessments: Procedure for levy; election; authority to levy assessments for number of years for specific purposes

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.