NRS 539.463: Issuance; conditions.

1. The board of directors of any irrigation district may cause funding or refunding bonds to be issued for the purpose of funding or refunding any or all outstanding bonds, notes or certificates of indebtedness of any improvement district in the irrigation district.

2. Such funding or refunding bonds shall, except as otherwise provided in NRS 539.463 to 539.475, inclusive, be issued in substantially the manner and form prescribed by this chapter for the issuance of other bonds of improvement districts in irrigation districts, and the provisions of this chapter concerning the authorization, certification, issuance and sale of bonds of improvement districts in irrigation districts are applicable to bonds issued under NRS 539.463 to 539.475, inclusive; but no plan, estimate or report of the district engineer is required to be made or approved as provided in NRS 539.427 and 539.430, nor may any new apportionment of benefits in respect of such bonds be required to be made or confirmed by the district court, but instead the board of directors of any irrigation district desiring to fund or refund any of the bonds, notes or certificates of indebtedness of any improvement district in the irrigation district may submit its proposed plan for the funding or refunding of such bonds, notes or certificates of indebtedness to the Department of Taxation.