Nev. Rev. Stat. § 360.473 — Recordation of certificate of delinquency; resulting lien; duration and extension of lien

NRS  360.473    Recordation of certificate of delinquency; resulting lien;
duration and extension of lien.
1.  If any tax or fee administered by the
Department is not paid when due, the Department may, within 4 years after the
date that the tax or fee was due, file for record a certificate in the office
of any county recorder which states:
(a) The amount of the tax or fee and any interest
or penalties due;
(b) The name and address of the person who is
liable for the amount due as they appear on the records of the Department; and
(c) That the Department has complied with all
procedures required by law for determining the amount due.
2.  From the time of the filing of the
certificate, the amount due, including interest and penalties, constitutes a
lien upon all real and personal property in the county owned by the person or
acquired by the person afterwards and before the lien expires. The lien has the
effect and priority of a judgment lien and continues for 5 years after the time
of the filing of the certificate unless sooner released or otherwise
discharged.
3.  Within 5 years after the date of the
filing of the certificate or within 5 years after the date of the last
extension of the lien pursuant to this subsection, the lien may be extended by
filing for record a new certificate in the office of the county recorder of any
county. From the time of filing, the lien is extended to all real and personal
property in the county owned by the person or acquired by the person afterwards
for 5 years, unless sooner released or otherwise discharged.