Nev. Rev. Stat. § 361.739 — Attachment of liens for postponed amounts; collection of postponed amounts

NRS  361.739    Attachment of liens for postponed amounts; collection of
postponed amounts.
1.  Any property tax postponed pursuant to NRS 361.736 to 361.7398 , inclusive, is a perpetual lien
against the single-family residence on which it accrued until the tax and any
penalties and interest which may accrue thereon are paid.
2.  The lien attaches from the date on
which a certificate of eligibility is recorded with the county recorder of the
county in which the single-family residence is located pursuant to NRS 361.7386 .
3.  The property tax postponed must be
collected in the manner provided in this chapter for all taxable property in
this state upon becoming due and payable pursuant to NRS 361.736 to 361.7398 , inclusive.