Nevada Revised Statutes Title 40. Public Health and Safety § 445A.550. Package plant for sewage treatment:  Deposit and expenditure of proceeds of assessments;  refund of surplus

1. The proceeds of any assessments upon lots or parcels must be deposited with the treasurer of the local governing body which received them, and they may be expended only for the following purposes:

2. If any surplus exists in the proceeds of assessments after all purposes of the assessments have been fully met, the surplus must be refunded to the persons who paid the assessments, in the proportion that their respective assessments bear to the gross proceeds of all assessments collected by the local governing body.