244A.777 - Collection of taxes; tax constitutes lien.

244A.777  Collection of taxes; tax constitutes lien.

      1.  Any officer charged with the duty of collecting taxes shall collect the taxes levied pursuant to NRS 244A.775 at the same time and in the same manner, and with like interest and penalties, as other taxes are collected. When the tax is collected, the officer shall pay it monthly to the county treasurer to the credit of:

      (a) The district; or

      (b) The metropolitan police department if the operation of the system has been delegated to it.

      2.  The tax levied pursuant to NRS 244A.765 to 244A.777, inclusive, with any interest or penalties, and the cost of collecting the unpaid tax, penalty or interest, are a lien on the property until they are paid. The lien must be executed, and has the same priority, as a lien for general taxes.

      (Added to NRS by 1985, 954)