Nev. Rev. Stat. § 271.377

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 271.377 - Estimate of expenditures and proposed assessment roll for neighborhood improvement projects; public hearing required; levy of assessments; limit on distribution from local government tax distribution account

1. On or before June 30 of each year after the governing body acquires or improves a neighborhood improvement project, the governing body shall prepare or cause to be prepared an estimate of the expenditures required in the ensuing fiscal year and a proposed amendment to the assessment roll assessing an amount not greater than the estimated cost against the benefited property. The amendment to the assessment must be computed according to frontage or another uniform and quantifiable basis.

2. The governing body shall consider the amendment to the assessment roll at a public meeting of the governing body. Notice must be given by mail or, upon written request and to the extent practicable, by electronic mail to the owner of each tract to be assessed at least 21 days before the date of the meeting of the governing body. The notice must set forth the amount of the assessment roll for the ensuing fiscal year.

3. The agenda for a public meeting of the governing body to consider an amendment to the assessment roll must list the amendment as a separate action item. The governing body shall not approve an amendment to the assessment roll as a group of agenda items in a single motion.

4. After the meeting, the governing body shall confirm the assessments, as specified in the amendment to the assessment roll , by resolution and mail notice of the assessments to the owner of each tract being assessed. The notice must set forth the date on which the assessment is due and instructions for paying the assessment.

5. An improvement district created for a neighborhood improvement project is not entitled to any distribution from the local government tax distribution account.

NRS 271.377

Added to NRS by 1999, 2863; A 2015, 153

Amended by 2023, Ch. 181,§3, eff. 6/2/2023.

Amended by 2015, Ch. 31,§16, eff. 7/1/2015.

Added to NRS by 1999, 2863