Nevada Revised Statutes Title 48. Water § 539.773. Liquidation of indebtedness; levy of assessments; collection of taxes; sale of district property by county commissioners; disposition of proceeds

1. The proper county officers shall proceed to levy and assess upon the lands embraced within such district proper assessments and to collect such additional taxes as may be necessary for the purpose of paying such remaining outstanding indebtedness not provided for by previous assessments.

2. Such assessments and levies shall be made as near as may be in the same manner and with the same procedure as provided by this chapter.

3. All property of every kind belonging to the district, including lands sold to the district for taxes, shall be sold by the board of county commissioners as near as may be in the same manner as county lands acquired at tax sales and county property are now sold, and the proceeds, together with all money on hand, shall be used to pay off the remaining indebtedness of the district.

4. All funds remaining after the outstanding indebtedness has been paid shall be refunded and paid pro rata to the last assessment payers according to the last assessment roll.