NRS 350.360
Definitions.
1.
“Governing body” means the board of county commissioners, city council, city commission, board of supervisors, town council, town board, board of directors or board of trustees of a district, or other local legislative body of a municipality.2.
“Undertaking” includes the following revenue-producing undertakings or any combination of two or more of such undertakings, whether now existing or hereafter acquired or constructed: Systems, plants, works, instrumentalities and properties used or useful in connection with:(a)
The obtaining of a water supply and the conservation, treatment and disposal of water for public and private uses.(b)
The collection, treatment and disposal of sewage, waste and storm water, together with all parts of any such undertaking and all appurtenances thereto, including lands, easements, rights in land, water rights, contract rights, franchises, approaches, dams, reservoirs, sewage disposal plants, intercepting sewers, trunk, connection and other sewer and water mains, filtration works, pumping stations and equipment.
Source:
Section 350.360 — Definitions., https://www.leg.state.nv.us/NRS/NRS-350.html#NRS350Sec360.