1. Any person filing a written complaint, protest or objection as provided in NRS 271.6425, within 30 days after the governing body has finally passed on the complaint, protest or objection by resolution or ordinance as provided in subsection 2 of NRS 271.643, may commence an action or suit in any court of competent jurisdiction to correct or set aside the determination, but thereafter all actions or suits attacking the validity of the proceedings and the amount of special benefits are perpetually barred.
2. Any person who brings an action pursuant to this section must plead with particularity and prove the facts upon which he or she relies to establish:
(a) That the estimate of the cost of the project, as modified, the special benefits to be derived from the project, as modified, or the method used to apportion the cost of the project, as modified, has a material adverse economic impact upon that person or is fraudulent, arbitrary or unsupported by substantial evidence; or
(b) That a provision of NRS 271.640 to 271.646, inclusive, has been violated.
3. Conclusory allegations of fact or law are insufficient to comply with the requirements of subsections 1 and 2.
4. In any action brought pursuant to this section, judicial review of the proceedings is confined to the record before the governing body. Evidence that has not been presented to the governing body must not be considered by the court.
(Added to NRS by 2011, 2911)