Nevada Code § 543.070

Certification of charges by county commissioners to county assessor; entry on assessment roll; collection of special tax; liens
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1. Upon receipt of such budget by the
board of county commissioners, the board of county commissioners shall certify
the respective charges contained therein to the county assessor. The county
assessor shall enter the amount of such charge or charges on the assessment
roll against the beneficiaries.
2. The proper officers of the county shall
collect such special tax as other special taxes are collected, and such charge
shall be a lien upon the property so served, and shall be collected in the same
manner as other taxes are collected.

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