Nevada Code § 541.230

Officials charged with duty to collect taxes; taxes levied create equal lien
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The officer or
body having authority to levy taxes within each county, city and county, or
town shall levy the taxes and special assessments as provided in this chapter,
and all county, or city and county, officials, charged with the duty of
collecting taxes, shall collect such taxes and special assessment in the time,
form and manner and with like interest and penalties as county or city and
county taxes are collected and when collected shall pay the same to the
district ordering its levy and collection; and the payment of such collections
shall be made through the secretary of the district and paid into the
depository thereof to the credit of the district. All taxes and assessments
made under this chapter, together with all interest thereon and penalties for
default in payment thereof, and all costs in collecting the same, shall, until
paid, constitute a perpetual lien on a parity with the tax lien of general,
state, county, city, town or school taxes and no sale of such property to
enforce any general, state, county, city, town or school tax or other liens
shall extinguish the perpetual lien of such taxes and assessments.

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