Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360A.350 — Issuance; effect; levy and sale
1. The Department or its authorized
representative may issue a warrant for the enforcement of a lien and for the
collection of any delinquent taxes or fees required by chapter 365 , 366
or 373 of NRS or NRS 445C.330 or 590.120 :
(a) Within 3 years after the person is delinquent
in the payment of the tax or fee; or
(b) Within 5 years after the last recording of an
abstract of judgment or of a certificate constituting a lien for the tax or
fee.
2. The warrant must be directed to a
sheriff or constable and has the same effect as a writ of execution.
3. The warrant must be levied and sale
made pursuant to the warrant in the same manner and with the same effect as a
levy of and a sale pursuant to a writ of execution.
Source: official text