NRS 543.120: Certification of charges by county commissioners to county assessor; entry on assessment roll; collection of special tax; liens.

1. Upon receipt of a budget from the Director, the board of county commissioners shall certify the charge or charges contained therein to the county assessor. The county assessor shall enter such charge or charges on the assessment roll against the property benefited.

2. The appropriate officers of the county shall collect such charges in the same manner as special taxes are collected. Such charge shall be a lien upon the property so assessed, which shall be enforced in the same manner as other property tax liens are enforced.