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.

[48:64:1919; 1919 RL p. 3286; NCL § 8064] — (NRS A 1993, 1088)