Nevada Code § 268.777

Collection of taxes; tax as lien
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1. Any officer charged with the duty of
collecting taxes shall collect the taxes levied pursuant to NRS 268.775 at the same time and in the
same manner, and with like interest and penalties, as other taxes are
collected. When the tax is collected, the officer shall pay it monthly to the
county treasurer to the credit of the district.
2. The tax levied pursuant to NRS 268.765 to 268.777 , inclusive, with any interest or
penalties, and the cost of collecting the unpaid tax, penalty or interest, are
a lien on the property until they are paid. The lien must be executed, and has
the same priority, as a lien for general taxes.

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