The 2014-15 NBA season begins on Tuesday, when the Dallas Mavericks take on the defending champion San Antonio Spurs.

No other position in the NBA handles the basketball more than the point guard. A point guard is like a quarterback in the sense that he determines where and when the ball gets the delivered. With a new NBA year about to begin, we list the best point guards heading into the 2014-15 season.

Here are the top five best point guards in the NBA:

5. Jeremy Lin

The undrafted point guard has made amazing plays for the Golden State Warriors, New York Knicks and Houston Rockets. We haven't seen Lin play a long time on one team with one system, but he's fully capable of making plays. Lin is taller than most point guards at 6' 3" and averages 15.6 points per 36 minutes. He is still just 25 years old and has a bright future ahead of him. Lin is also a terrific free throw shooter, making more than 80 percent of his career attempts from the line.

Lin has thrived when on the floor, but he doesn't put up the biggest statistics. He is improving with his left-handed dribbling, but Lin still has to learn the Los Angeles Lakers system.

4. Stephen Curry

Stephen Curry is probably the most exciting point guard in basketball. In some ways, Curry is more of a shooting guard, as he is the best shooter in the league. Curry has led the NBA in three-point shots the last two seasons. In 2012, Curry made an NBA record 272 three-pointers made, surpassing the great Ray Allen. Curry is capable of making shots from anywhere on the court. As far as ball distribution, Curry averaged a career-high 8.5 assists per game last season, the first time he ever averaged more than seven assist per game in a season.

Although Curry is a sniper from the perimeter, his passing game still needs some improvements. As far as defense, Curry needs to show a lot more progression. Still, this 26-year-old guard has a bright future.

3. Russell Westbrook

Russell Westbrook just may be the most dynamic point guard in all of basketball. The 25-year-old point guard out of UCLA can take over games unlike anyone else. Westbrook is by far the best driver to the basket of any point guard in the game today. Even though he plays alongside the best scorer in the game, Kevin Durant, Westbrook can still draw double teams and take over games. Westbrook can single-handidly win a game or lose a game because of his play-making abilities and turnovers. Unlike most other point guards, Westbrook has a great playoff resumé.

Westbrook sometimes hurts the Oklahoma City Thunder because he shoots too much and turns the ball over too frequently. Injuries have also been an issue for Westbrook.

2. Chris Paul III

"CP3" is the best pure passer of the basketball in the game today. In a lot of ways, he's the current version of John Stockton; not very big, a superb passer, not a great scorer and can get a lot of steals. If you want a point guard who will think "pass first and second," Paul is your guy. No other player in the league can match Paul's passing skills on the court. Paul made a great name for himself with the Hornets, and is thriving with the Los Angeles Clippers. He and Blake Griffin have connected on so many alley-oops that the duo have been nicknamed "Lob City." Paul averages 9.9 assists per game in his nine year career.

There's no denying Paul is the best passer in today's NBA, but his playoff portfolio can't match the No. 1 player on our list. As good as Paul is and can be, we've seen him get outplayed by other point guards multiple times in the postseason. CP3 is by far the best regular season point guard.

1. Tony Parker

If you want "flash" and "excitement" then go with someone else. But, if you want the best overall point guard in the NBA, then Tony Parker is the best option. Parker is the ultimate team player who has unmatchable clutch abilities when compared to anyone else. He isn't the best shooter, the single best passer, and he isn't an elite scorer, but he just doesn't have a weakness. Parker is by far the most underrated point guard in the league shooting nearly 50 percent for his Hall of Fame-level career. Parker is a better passer than Westbrook, a better defender than Curry and has shown up in the postseason more than Paul does. Parker is also a four-time NBA Champion and a former Finals MVP.

Since 1991, only two point guards have won a Finals MVP Award, and Parker is one of them.

Best of the Rest

Rajon Rondo of the Boston Celtics and Derrick Rose of the Chicago Bulls are both very talented young guards, but injuries keep them out of the top five. Others such as Damian Lillard, John Wall and Kyrie Irving still have more to prove.

For up-to-date sports news, scores, and more, follow Latin Post Sports on Twitter

FOR MORE NBA NEWS, TRADE AND FREE AGENCY UPDATES, CLICK ON THIS LINK TO VISIT LATIN POST.COM'S SPORTS PAGE