Nevada Code § 543.830

Transfer of property and money to county; collection and disposition of taxes
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1. All property and all funds remaining in
the treasury of any district so dissolved shall be surrendered and transferred
to the county in which the district exists and shall become a part of the
general fund of the county.
2. All outstanding and unpaid tax sales
and levies of a dissolved district shall be valid and remain a lien against the
property against which they are assessed or levied until paid, subject,
however, to the limitations of liens provided by general law. Taxes paid after
dissolution shall be placed in the general fund of the county in which the
property was assessed.
3. The board of county commissioners shall
have the same power to enforce the collection of all outstanding tax sales of
the district as the district would have had if it had not been dissolved.

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