1. 1. The service facilities within the boundaries of each lot within an underground service district must be placed underground at the same time as or after the underground system in private easements and public places is placed underground. The public utility corporation involved, directly or through a contractor, shall, in accordance with the rules and regulations of the public utility corporation, but subject to the regulations of the Public Utilities Commission of Nevada in the case of a public utility corporation other than a city or county, and, in the case of any utility corporation, subject to any other applicable laws, ordinances, rules or regulations of the municipality or any other public agency under the police power, convert to underground its facilities on any such lot in the case of:

   1. (a) An electric public utility, up to the service entrance.
   2. (b) A communication public utility, to the connection point within the house or structure.
2. 2. All costs or expenses of conversion must be included in the costs on which the underground conversion cost for such property is calculated, as provided in this chapter.

(Added to NRS by 1971, 1238; A 1973, 478; 1987, 735; 1997, 1920, 2553; 1999, 572, 575)