1. The local governing body, after a hearing, establishes the costs and apportions them to each lot or parcel; or
2. The Public Utilities Commission of Nevada determines the amount of the assessments,
Ê and the local governing body records a notice of lien in the office of the county recorder in the county in which the property is located.
(Added to NRS by 1991, 402; A 1997, 1997)