Estimate of expenditures and proposed assessment roll for waterfront maintenance projects; public hearing required; confirmation of assessments; installment payments authorized; separate fund for proceeds of assessments.
Nev. Rev. Stat. § 271.379
in effect1. On or before June 30 of each year after the creation of a district for a waterfront maintenance project, the governing body shall prepare and approve an estimate of the costs required during the next fiscal year and a proposed assessment roll assessing an amount not in excess of those estimated costs against the benefited property. The basis for the computation of the assessments must be:
(a) If the waterfront maintenance project is performed in conjunction with a waterfront project:
(1) The frontage;
(2) The same basis that is used for the computation of the assessments for the waterfront project; or
(3) Any other basis that the governing body determines is proportional to the benefits received, which determination is conclusive, absent fraud.
(b) If the waterfront maintenance project is not performed in conjunction with a waterfront project:
(1) The frontage; or
(2) Any other basis the governing body determines is proportional to the benefits received, which determination is conclusive, absent fraud.
2. A public hearing must be conducted on the estimate of costs for the next year and the assessment roll. Notice of the hearing must be given, and the hearing conducted, in the manner described in NRS 271.380 and 271.385 . The proposed assessments must not exceed the estimated amount specified in the original assessment plat unless a new hearing, after published and mailed notice, is held in the manner described in NRS 271.305 , 271.306 and 271.310 .
3. After the public hearing on the assessment roll, the governing body shall, by resolution or ordinance, confirm the assessments as specified in the roll or as modified, and levy the assessment as provided in NRS 271.390 .
4. The assessments must be due over a period of 1 year after the effective date of the resolution or ordinance confirming the assessments. The assessments may be made payable at one time or in two or more installments over that period. Interest may not be charged on an assessment or installment paid when due.
5. The proceeds of the assessment must be placed in a separate fund of the municipality and expended only for the costs of the waterfront maintenance project.
6. The municipality has no obligation to pay any costs of a waterfront maintenance project except from the assessments collected pursuant to this section.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-271.htmlFetched: 6/28/2026