Nev. Rev. Stat. § 360A.330 — Recordation of certificate of delinquency; effect, duration and extension of resulting lien

NRS  360A.330    Recordation of certificate of delinquency; effect, duration and
extension of resulting lien.
1.  If any tax or fee required by chapter 365 , 366
or 373 of NRS or NRS 445C.330 or 590.120 is not paid when due, the
Department may, within 3 years after the date that the tax or fee became 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 the
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.