Nevada Revised Statutes
Chapter 320 - Districts for Maintenance of Roads
NRS 320.140 - Dissolution of district; assessment of real property to pay outstanding expenses of district.

1. A district may be dissolved:
(a) If 51 percent or more of the owners of real property within the district file a petition with the board of county commissioners requesting the dissolution of the district; or
(b) If the board of county commissioners adopts a resolution on its own motion dissolving the district.
If a petition is filed pursuant to this subsection, the board of county commissioners shall, at its next regularly scheduled meeting after the petition is filed, adopt a resolution dissolving the district. A resolution adopted pursuant to this subsection becomes effective after all contracts for the maintenance of a road entered into by the board pursuant to NRS 320.100 have expired.
2. If a resolution is adopted by a board of county commissioners pursuant to subsection 1, the board of county commissioners shall, within 30 days after the date the resolution becomes effective, determine whether:
(a) Any expenses of the district have not been paid; and
(b) The money in the account created pursuant to NRS 320.120 is sufficient to pay those expenses.
3. If the board of county commissioners determines pursuant to subsection 2 that the money in the account:
(a) Is sufficient to pay the expenses specified in that subsection, the board of county commissioners shall, within 10 days after making that determination, pay those expenses from that account and, if any money remains in the account after paying those expenses, refund that money to the owners of real property within the district in a manner that is fair and equitable; or
(b) Is insufficient to pay those expenses, the board of county commissioners shall, within 10 days after making that determination, assess each of those owners equally.
4. If the board of county commissioners assesses an owner of real property pursuant to paragraph (b) of subsection 3, it shall, within 30 days after making the assessment, provide a written notice of the amount of the assessment to the owner. The owner shall, within 30 days after receiving the notice, pay to the board of county commissioners the amount specified in the notice.
(Added to NRS by 1999, 2087)

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