Nev. Rev. Stat. § 361.7316 — Time and conditions of assignment

1.  A county treasurer may assign a tax
lien against a parcel of real property at any time after the taxes on that
parcel become delinquent and before judgment in favor of the county is entered
pursuant to NRS 361.700 if:
(a) The parcel is on the secured roll; and
(b) The taxes on the parcel are delinquent
pursuant to the provisions of NRS 361.483 .
2.  If two or more parcels are assessed as
a single parcel, one tax lien may be assigned for that single parcel.