Nevada Code § 474.440

Levy of taxes for payment of outstanding or bonded indebtedness after dissolution
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If at the time
of the dissolution of the district there shall be any outstanding or bonded
indebtedness of the district, then taxes for the payment of such bonds or other
indebtedness shall be levied and collected the same as if the district had not
been dissolved and disincorporated, but for all other purposes the district shall
be deemed dissolved from the time of the filing of the copy of the entry with
the clerk of the board of county commissioners and the recording of the copy of
such entry with the county recorder.

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