Nev. Rev. Stat. § 541.230
The officer or body having authority to levy taxes within each county, city and county, or town shall levy the taxes and special assessments as provided in this chapter, and all county, or city and county, officials, charged with the duty of collecting taxes, shall collect such taxes and special assessment in the time, form and manner and with like interest and penalties as county or city and county taxes are collected and when collected shall pay the same to the district ordering its levy and collection; and the payment of such collections shall be made through the secretary of the district and paid into the depository thereof to the credit of the district. All taxes and assessments made under this chapter, together with all interest thereon and penalties for default in payment thereof, and all costs in collecting the same, shall, until paid, constitute a perpetual lien on a parity with the tax lien of general, state, county, city, town or school taxes and no sale of such property to enforce any general, state, county, city, town or school tax or other liens shall extinguish the perpetual lien of such taxes and assessments.
NRS 541.230