1.  In case of failure or refusal of the board of directors to levy an assessment as provided in NRS 539.670, then, if such assessment has not otherwise been levied, the board of county commissioners of the county in which the office of the district is located shall levy such assessment at its next regular meeting or at a special meeting called for such purpose.

2.  The Department of Taxation, at any time upon obtaining knowledge of such failure or refusal, shall levy such assessment forthwith.

3.  The district attorney of the county in which the office of any irrigation district is located, at the time such assessment should be made, shall ascertain the fact in respect to the same, and if such assessment has not been made by the board of directors as required, the district attorney shall immediately notify the board of county commissioners, the Department of Taxation and the Attorney General in respect to such failure. The district attorney and the Attorney General shall aid in obtaining the earliest possible assessment following such failure or refusal of the district board to act.