1. To levy and collect special assessments upon lands under class E as herein provided, the board shall examine the land in the district and determine the benefits which will accrue to each parcel of land from the construction or purchase of the works proposed for the district. The cost of such works shall be apportioned or distributed over such parcels of land in proportion to such benefits.

2. Any county, municipality, irrigation district, person or corporation which desires a board to undertake any irrigation, flood control, drainage, safety or health project may file a petition requesting the accomplishment of any such project with the board of the district in which such project is desired to be accomplished.

3. Every such petition shall be issued pursuant to an ordinance adopted by the county or municipality which desires the accomplishment of the project, or, if the petitioner is other than a county or municipality, by the county or municipality in which the petitioner resides, and shall set forth:

(a) The name of the petitioner.

(b) The nature of the project desired to be accomplished.

(c) The estimated cost and extent of such project.

4. The secretary of the board shall cause notice of the filing of the petition to be published, which notice shall state the filing of such petition and give notice to all persons interested to appear at the office of the board at a time named in the notice and, in writing, show cause, if any, why the petition should not be granted. The board, at the time and place mentioned in the notice, or at such time or times to which the hearing may be adjourned, shall hear the petition and objections thereto. The failure of any person to show cause in writing why the petition should not be granted shall be deemed an assent on his or her part to the granting of the petition. The board may, in its discretion, accept or reject the petition, but if it finds that it will be in the best interest of the district that the petition be granted, it shall enter an order to that effect granting the petition and fixing annual special assessments on the land within the district apportioned as provided in subsection 1.

5. If the petition is granted, the board shall cause a certified copy of the order granting the petition to be recorded in the county in which the lands are located, and thereafter the annual special assessments shall be a perpetual lien upon such lands. The board shall, between March 1 and March 15 of each year, certify to the county assessor of the county within the district in which such lands are located the amount of the annual special assessments, plus a fair proportionate amount of the estimated operating and maintenance charges apportioned to the lands for the next succeeding year, and the county assessor shall extend the amount so certified on the tax roll as a flat special assessment against such lands.

(Added to NRS by 1963, 764)