Nevada Code § 266.285

Provision of utilities
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The
city council may:
1. Provide, by contract, franchise or
public enterprise, for any utility to be furnished to the city for the
residents thereof.
2. Provide for the construction of any
facility necessary for the provision of the utility.
3. Fix the rate to be paid for any utility
provided by public enterprise. Any charges due for services, facilities or
commodities furnished by any utility owned by the city is a lien upon the
property to which the service is rendered and must be perfected by recording
with the county recorder a statement by the city clerk of the amount due and
unpaid and describing the property subject to the lien. Each such lien:
(a) Is coequal with the latest lien thereon to
secure the payment of general taxes.
(b) Is not subject to extinguishment by the sale
of any property because of the nonpayment of general taxes.
(c) Is prior and superior to all liens, claims,
encumbrances and titles other than the liens of assessments and general taxes.

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