539.675 - Use of preceding assessments for succeeding years; deemed regular levy.
539.675 Use of preceding assessments for succeeding years; deemed regular levy.
1. Where the last preceding assessment made will raise a sufficient revenue for the purposes of NRS 539.670, in the event no other assessment is made, such assessment shall be deemed to have been levied for succeeding years, so long as it will produce the revenue required, and the taxes shall be collected in the same manner, and all officers shall perform the same duties in respect thereto, as though such assessment had been made for the particular year by the board of directors of the district.
2. Where the assessment which should have been levied can be determined by a mere mathematical computation based on the relation between the amount to be raised for interest or interest and the redemption of bonds for any particular year and the apportionment of benefits in the district, such assessment shall be deemed to have been made, and the taxes based thereon shall be collected the same as though such assessment had been regularly levied by the board of directors of the district.
[Part 27:64:1919; A 1921, 202; 1923, 289; 1925, 203; 1927, 309; 1954, 20]