NRS 539.673: Assessment by district board of land escaping assessment.

If any land within the district subject to assessment for the purposes of the district has not been assessed by the assessor or does not appear upon the district assessment roll adopted by the board of directors as the basis of assessment for the district, the land so omitted shall be assessed by the board of directors to the person or persons known or unknown who own, control or have possession thereof, and a description of the property so omitted shall be written in the roll prescribed for the purpose of district assessments, and all proper charges shall be levied thereon.