Nev. Rev. Stat. § 539.700
Whenever any lands in the district have been sold for delinquent irrigation district taxes or assessments or for delinquent state and county or other taxes, and the title of such lands has passed as provided by law, either to the county or to the irrigation district, and the period of redemption has expired, the board of directors of the district shall have the power by and with the written consent of the bondholders holding 100 percent of the outstanding bonds of the district, or in case of a contract with the United States constituting a lien upon the lands, then also with the written consent of the Secretary of the Interior, or in case there are outstanding certificates of indebtedness which constitute a lien upon the lands of the district, then with the written consent of the holders of 100 percent of those holding such certificates of indebtedness, to exclude such lands, or any part thereof, from further participation in the benefits of the district, and particularly to exclude such lands or any part thereof from any further right to receive from the district either under an apportionment of benefits or any other waters of the district.
NRS 539.700