Nev. Rev. Stat. § 360.475 — Department may release or subordinate lien; evidentiary effect of certificate of release or subordination

NRS  360.475    Department may release or subordinate lien; evidentiary effect
of certificate of release or subordination.
1.  The Department may release all or any
portion of the property subject to a lien imposed by the Department or
subordinate the lien to other liens and encumbrances if it determines that the
amount, interest and penalties are secured sufficiently by a lien on other
property or that the release or subordination of the lien will not jeopardize
the collection of the amount, interest and penalties.
2.  A certificate by the Department stating
that any property has been released from the lien, or that the lien has been
subordinated to other liens and encumbrances, is conclusive evidence that the
property has been released, or that the lien has been subordinated.

Priority of Taxes and Related Liens