1. The board of county commissioners of a county whose population is less than 700,000 may consolidate two or more fire protection districts organized pursuant to NRS 474.460 if:

(a) Each district is contiguous to at least one other district subject to the consolidation;

(b) The territory of each district is located entirely within the county; and

(c) The rates of the taxes levied by the board of county commissioners pursuant to NRS 474.510 and 474.515, respectively, are equal in each district at the time of consolidation.

2. The consolidation may be initiated by:

(a) The filing with the board of county commissioners of a petition signed by a majority of the owners of property located within the fire protection districts proposed for consolidation; or

(b) The adoption by the board of county commissioners of a resolution proposing the consolidation of the fire protection districts.

3. The board of county commissioners shall, after receiving a petition filed pursuant to paragraph (a) of subsection 2 or adopting a resolution pursuant to paragraph (b) of subsection 2, conduct a hearing to determine whether consolidation of the fire protection districts is feasible and in the best interests of the county and the fire protection districts. If the board of county commissioners determines that the consolidation of the fire protection districts is feasible and in the best interests of the county and the fire protection districts, the board of county commissioners shall adopt an ordinance creating a consolidated fire protection district that includes all of the area of the fire protection districts. The ordinance must include the name and identify the boundaries of the consolidated fire protection district.

4. The board of county commissioners shall cause a copy of any ordinance adopted pursuant to subsection 3 to be recorded in the office of the county recorder of the county in which the consolidated fire protection district is located.

5. All debts, obligations, liabilities, revenues, expenditures and assets of the former fire protection districts must be assumed or taken over by the consolidated fire protection district.

6. If two or more fire protection districts are consolidated pursuant to this section, each owner of real or personal property that is located within the consolidated fire protection district and that is subject to taxation pursuant to NRS 474.510 and 474.515 is entitled after the consolidation to any partial abatement of taxes provided by NRS 361.4722, 361.4723 and 361.4724 to which the owner was entitled immediately prior to the date of the consolidation for those taxes levied against the owner’s real or personal property pursuant to NRS 474.510 and 474.515.

(Added to NRS by 2015, 179)