NRS 404.010: Creation and disorganization.

1. Whenever a majority of the taxpayers of any township or townships in any county polling less than 1,800 votes at the last general election, whose names shall appear on the last previous assessment roll, shall petition the board of county commissioners to divide such township or townships into a road district or districts, the board of county commissioners shall:

(a) Divide the township or townships and create such road district or districts.

(b) Fix the boundaries of the road district or districts and have the same recorded.

2. When a road district is once created it shall remain the same and have the rights and be subject to the duties given and imposed by NRS 404.010 to 404.060, inclusive, until a majority of the taxpayers of the road district shall petition the board of county commissioners to disorganize the district. Upon receipt of such a petition, the board of county commissioners shall disorganize the road district.