1. The body having authority to levy taxes within each county shall levy the taxes provided in NRS 543.170 to 543.830, inclusive.
2. All officials charged with the duty of collecting taxes shall collect those taxes at the time and in the same form and manner, and with like interest and penalties, as other taxes are collected and when collected shall pay the taxes to the district ordering its levy and collection. The payment of the collections must be made monthly to the treasurer of the district and paid into the depository thereof to the credit of the district.
3. All taxes levied under NRS 543.170 to 543.830, inclusive, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the taxes constitute, until paid, a perpetual lien on and against the property taxed, and the lien is on a parity with the tax lien of other general taxes.
(Added to NRS by 1961, 439; A 1987, 725)