Nev. Rev. Stat. § 361.450 — Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home

NRS  361.450    Liens for taxes: Attachment; superiority; expiration of lien on
mobile or manufactured home.
1.  Except as otherwise provided in
subsection 3, every tax levied under the provisions of or authority of this
chapter is a perpetual lien against the property assessed until the tax and any
penalty charges and interest which may accrue thereon are paid. Notwithstanding
the provisions of any other specific statute, such a lien and a lien for unpaid
assessments imposed pursuant to chapter 271 of
NRS is superior to all other liens, claims, encumbrances and titles on the
property, including, without limitation, interests secured pursuant to the
provisions of chapters 104 to 104C , inclusive, of NRS, whether or not the
lien was filed or perfected first in time.
2.  Except as otherwise provided in this
subsection and NRS 361.739 , the lien
attaches on July 1 of the year for which the taxes are levied, upon all
property then within the county. The lien attaches upon all migratory property,
as described in NRS 361.505 , on the day
it is moved into the county. If real and personal property are assessed against
the same owner, a lien attaches upon such real property also for the tax levied
upon the personal property within the county. A lien for taxes on personal
property also attaches upon real property assessed against the same owner in
any other county of the State from the date on which a certified copy of any
unpaid property assessment is filed for record with the county recorder in the
county in which the real property is situated.
3.  All liens for taxes levied under this
chapter which have already attached to a mobile or manufactured home expire on
the date when the mobile or manufactured home is sold, except the liens for
personal property taxes due in the county in which the mobile or manufactured
home was situate at the time of sale, for any part of the 12 months immediately
preceding the date of sale.
4.  All special taxes levied for city,
town, school, road or other purposes throughout the different counties of this
State are a lien on the property so assessed, and must be assessed and
collected by the same officer at the same time and in the same manner as the
state and county taxes are assessed and collected.