NRS 539.013: Definitions.

As used in this chapter:

1. “County treasurer” or “treasurer of the county” shall be held to mean “ex officio tax receiver” or “tax receiver” of the county.

2. “Irrigation district” or “district” shall be held to mean any irrigation district organized under the laws of this state prior to July 1, 1919, as well as under this chapter, to the full extent required to accomplish the purposes of this chapter. Whenever the words “irrigation district” are or have been used in any action or proceeding or in any act or resolution of the Legislature, such words shall be construed to mean an irrigation district organized under the provisions of chapter 134, Statutes of Nevada 1911, or acts supplementary thereto or amendatory thereof, or an irrigation district organized or existing under this chapter.

3. “Works of an irrigation district” shall be held to include any drain or watercourse, any side, lateral, spur or branch ditch or drain, whether opened, covered or tiled, or any natural watercourse into which drains or ditches of the district may enter for the purpose of outlet, whether such watercourse is situated in or outside of the district.