NRS 474.440

If at the time of the dissolution of the district there shall be any outstanding or bonded indebtedness of the district, then taxes for the payment of such bonds or other indebtedness shall be levied and collected the same as if the district had not been dissolved and disincorporated, but for all other purposes the district shall be deemed dissolved from the time of the filing of the copy of the entry with the clerk of the board of county commissioners and the recording of the copy of such entry with the county recorder.