NRS473.036. Effect of change in district’s boundaries.

      1.  A change of boundaries of a fire protection district shall not impair or affect its organization, nor shall it affect, impair or discharge any contract, obligation, lien or charge on which it might be liable or chargeable had such change of boundaries not been made.

      2.  Property included within or annexed to a district shall be subject to all of the taxes imposed by the district, and shall be liable for its proportionate share of existing bonded indebtedness of the district; but it shall not be liable for any taxes levied or assessed prior to its inclusion in the district, nor shall its entry into the district be made subject to or contingent upon the payment or assumption of any penalty.

      3.  Property excluded from a district shall thereafter be subject to the levy of taxes for the payment of its proportionate share of any indebtedness of the district outstanding at the time of such exclusion, but the board of county commissioners may levy taxes upon only the taxable property remaining in the district after the exclusion of property if the board finds and determines that it has considered the results of Sections 1 and 2 of Article 10 of the Constitution of the State of Nevada and that the failure to levy a tax upon the property excluded from the district will not prejudice any creditor existing at the time of such exclusion.

      (Added to NRS by 1965, 401)