Nevada Code § 269.120

Levy and collection of taxes
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1. Annually, at the time of assessing or
fixing the amount of taxes for county purposes, the board of county
commissioners shall, subject to the restrictions of NRS 269.115 , assess, fix and designate the
amount of taxes that should be levied and collected for city or town purposes
on all real and personal property assessable for state or county purposes
within any town or city in their county. The taxes must be collected at the
same time, in the same manner and by the same officers as provided in the
revenue laws of this state for the levying and collecting of state and county
taxes.
2. The revenue laws, in every respect not
inconsistent with the provisions of this chapter, apply to the levying and
collecting of the taxes pursuant to this section.
3. In all cases where the county
commissioners, or the county assessor, or district attorney of the county, or
any other officer, or any judge or justice of the peace of the county, is
required or authorized by law to adopt or use any form appertaining to the
assessment or collection of county taxes, they shall also adopt or use a
similar form in relation to assessing, levying and collecting taxes pursuant to
this section, and may use that form in any book, paper or document in which
they have used the first-named form, and in filling up the blanks of the
last-named form there must be inserted the name of the town or city, using the
name by which it is commonly designated, or such name as will enable the
inhabitants thereof to know that their town or city, as the case may be, is
intended to be named in the book, paper or document.
4. All suits instituted to collect state
or county taxes on real or personal property assessed in the town or city, must
include the unpaid taxes levied pursuant to this section, and judgments therein
rendered must also include those taxes.

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