Section 541.080 - Protesting petition; requisite signers; filing and objections; decree establishing district; place of business; dismissal of petition or proceedings; finality and conclusiveness of order; appeal; collateral attack1. At any time after the filing of a petition for the organization of a water conservancy district and not less than 10 days before the time fixed by the order of court for the hearing upon the petition, and not thereafter, a petition may be filed in the office of the clerk of the court wherein the proceeding for the creation of the district is pending, signed by not fewer than 25 percent of the owners of the lands in the proposed district, but not embraced within the limits of any city or town, the aggregate assessed value of which, together with improvements thereon, is not less than 25 percent of the total assessed value of land, together with the improvements thereon, within the proposed district situated outside such limits, and also signed by not fewer than 25 percent of the owners of lands embraced within the limits of each city and town in the proposed district, protesting the creation of the district. The signers of the protesting petition shall state therein the land owned by each, and shall also state the value thereof as shown by the last preceding assessment. The term "owners of land," as used in this subsection with reference to persons outside the limits of a city or town within the district, means those persons who own 5 acres or more of real estate, and the term "owners of land," as used in this subsection with reference to persons within a city or town, means those persons who own real estate, including any improvements thereon, having an assessed valuation of $300 or more.2. If a petitioner signs the petition both as owner of land situated within a municipality, and owner of land situated without a municipality, his or her name may be counted only as an owner of land situated without a municipality.3. Upon the filing of such protesting petition, the clerk of the court forthwith shall make as many certified copies thereof, including the signatures thereto, as there are counties in which any part of the proposed district extends, and forthwith shall place in the hands of the county treasurer of each such county one of the certified copies. Thereupon, each of the county treasurers shall determine from the tax rolls of the county in his or her hands and shall certify to the district court under the official seal of the county treasurer, before the day fixed for the hearing as aforesaid, the total valuation of the several tracts of land listed in the protest, situated in the proposed district within the county. Upon the day set for the hearing upon the original petition, if it appears to the court from such certificate or certificates, and from such other evidence as may be adduced by any party in interest, that the protesting petition is not signed by the requisite number of owners of lands and of the requisite value as set forth in this section, the court shall thereupon dismiss the protesting petition and shall proceed with the original hearing as provided in this section.4. If the court finds from the evidence that the protesting petition is signed by the requisite number of owners of lands and of the requisite values, the court shall forthwith dismiss the original petition praying for the creation of the district. The finding and order of the court upon the question of such total valuation, the genuineness of the signatures, and all matters of law and fact incident to such determination is conclusive on all parties in interest, whether appearing or not, unless within 30 days after entry of the order or dismissal an appeal is taken to the appellate court of competent jurisdiction as provided in subsection 10.5. Any owner of real property in the proposed district desiring to object to the organization and incorporation of the district, may, on or before the date set for the cause to be heard, file objection to the organization and incorporation of the district. Such objection must be limited to a denial of the statements in the petition and must be heard by the court as an advanced case without unnecessary delay. On the final hearing of the petition the court shall define and establish the boundaries of the district.6. Upon the hearing, if it appears that a petition for the organization of a water conservancy district has been presented, in conformity with this chapter, and that the allegations of the petition are true and that no protesting petition has been filed or if filed has been dismissed as provided in this section, the court shall, by order duly entered of record, adjudicate all questions of jurisdiction, declare the district organized and give it a corporate name by which in all proceedings it must thereafter be known, and thereupon the district is a political subdivision of the State of Nevada and a body corporate with all the powers of a public or quasi-municipal corporation.7. In such a decree the court shall designate the place where the office or principal place of the district must be located, which must be within the corporate limits of the district, and which may be changed by order of the board from time to time. The regular meetings of the board must be held at such office or place of business, but for cause may be adjourned to any other convenient place. The official records and files of the district must be kept at the office so established.8. If the court finds that no petition has been presented in conformity with this chapter, or that the material facts are not as set forth in the petition filed, it shall dismiss the proceedings and adjudge the costs against the county that filed the petition. An appeal to the appellate court of competent jurisdiction from the order of dismissal may be taken as provided in subsection 10. Nothing in this section prevents the filing of a subsequent petition or petitions for similar improvements or for a similar water conservancy district, and the right so to renew such proceedings is hereby expressly granted and authorized.9. If an order is entered establishing the district, the order is final and conclusively establishes the regular organization of the district against all persons, unless an appeal is taken to the appellate court of competent jurisdiction pursuant to the rules fixed by the Supreme Court pursuant to Section 4 of Article 6 of the Nevada Constitution or quo warranto proceedings attacking the order are instituted on behalf of the State of Nevada by the Attorney General. The organization of the district may not be directly or collaterally questioned in any suit, action or proceedings except as expressly authorized in this section.10. Any petitioner, protestant or objector is entitled to appeal to the appellate court of competent jurisdiction pursuant to the rules fixed by the Supreme Court pursuant to Section 4 of Article 6 of the Nevada Constitution from the order of the district court entered pursuant to this section. Such appeals must be taken within 30 days after the entry of the order in accordance with the Nevada Rules of Appellate Procedure.[8:380:1955]-(NRS A 1959, 374; 1983, 147; 1989, 1404; 2013, 1790)[8:380:1955] - (NRS A 1959, 374; 1983, 147; 1989, 1404)