Nev. Rev. Stat. § 361.700 — Judgments, liens and execution

1.  In case judgment is rendered for the
defendant, it shall be general, without costs, and may be entered in favor of
some one or more of them, and against others, as in other civil cases; but when
defendants have no claim or title to the property at the time of assessment,
judgment may, notwithstanding, be entered against the property by continuing
the suit and summoning the owner, known or unknown, as provided in NRS 361.670 .
2.  In case judgment is rendered for the
plaintiff, it may be entered against such defendant or defendants as are found
liable for the tax, and for such portions as he, she or they may be found
liable for.
3.  Judgment may be entered against the
real estate, improvements and personal property for the taxes, penalties and
costs severally due thereon; and when it appears from the assessment roll, and
is not disproved at the trial, that the real estate, improvements and personal
property belonged to the same person or persons at the time the assessments
were made, then the whole tax of such person or persons for that year may be
recovered out of any such real estate, improvements or personal property, or
out of any other property of the defendant or defendants, at the time of levy
under execution; but upon such real estate and improvements assessed, a lien
shall attach for the taxes and penalties due upon the personal property, and
shall not be released from such lien until all taxes, penalties and costs are
paid, as provided in NRS 361.450 .
4.  Such judgment shall be a lien as in
other civil cases where judgments are rendered in the district court. Such lien
shall not be extinguished until the delinquent tax, penalties and costs of suit
and sale shall have been paid.
5.  The clerk of the district court may
issue execution upon judgments rendered in his or her court as in other civil
cases.
6.  Judgment may be rendered by default,
for want of an answer, as in other civil cases.
7.  In case any person shall be sued for
taxes on any lands or improvements of which he or she was the owner, or in
which he or she had a claim or interest at the time of the institution of suit,
and shall be discharged from personal liability under an answer in conformity
with subsection 3 of NRS 361.695 , and
such lands or improvements shall be sold under a judgment obtained against it,
and shall thereafter be redeemed by such discharged defendant, or if he or she
shall pay the taxes and costs to prevent a sale, then such personally
discharged defendant shall have, and is hereby given, the right of recovery
over against the owner at the time of the assessment, or any subsequent
purchaser, for the full sum of all taxes, penalties and costs, or redemption
money paid.
8.  No court shall, in any action now or
hereafter instituted under this chapter, award liquidated or other damages.
9.  The receipt of the district attorney
for taxes, penalties and costs, or of the ex officio tax receiver for the
redemption money, shall be prima facie evidence of the debt and of its amount.
10.  The tax receiver and all officers are
empowered and directed to accept taxes due, exclusive of penalties, interest
and taxes, if the property has not been sold by reason of such delinquency.