309.320 - Assessment books; entry of assessments on tax rolls; collection of assessments; duties of county officers.
309.320 Assessment books; entry of assessments on tax rolls; collection of assessments; duties of county officers.
1. An assessment book shall be made up for the lands in each county in which the district is situated and the secretary of the board of directors shall forthwith certify the same not later than April 15 of each year to the county auditor, or county auditors, as the case may be, who shall enter such assessments in the tax rolls of such county or counties. The assessments when levied and enrolled shall become due and delinquent at the same time and be subject to the same penalties and shall be collected by the same officers and in the same manner as state and county taxes. The county auditor, district attorney, clerk and treasurer shall do and perform all acts necessary to accomplish the collection of the same with penalties and the sale for delinquency and redemption of the lands involved. The secretary of the board of directors, at the time of delivering the assessment roll of the district to each county auditor, shall attach thereto in some suitable form a recapitulation list showing the name or names of each person, corporation or association listed in the assessment roll and the amount of money assessed and to be collected by the county treasurer or tax collector, which recapitulation list shall be delivered by the county auditor to the county treasurer, together with the assessment roll. The county treasurer shall insert after each name, in a proper column provided for that purpose, the amount paid by each person, corporation or association appearing on the assessment roll, or by stamping the word “Paid” after each sum if the assessment is paid in full. The recapitulation list shall be redelivered by the county treasurer to the district treasurer, together with the full amount of moneys collected, not later than 30 days after the delinquent due date to the county recorder of such moneys. The county treasurer shall also include in a report to the district treasurer the amount of any delinquent taxes collected, including the names of the persons paying the same and the years for which paid.
2. Moneys collected by the county treasurer on behalf of the district shall be paid over to the district in the same manner as are general (ad valorem) taxes collected by the county on behalf of the district or a like public entity.
[29:24:1928; NCL § 3483]—(NRS A 1971, 429)