Nev. Rev. Stat. § 362.150 — Liens for taxes on proceeds of minerals

Every tax levied under the authority or
provisions of NRS 362.100 to 362.240 , inclusive, on the proceeds of
minerals extracted is hereby made a lien on the mines from which minerals are
extracted for sale or reduction, and also on all machinery, fixtures, equipment
and stockpiles of the taxpayer located at the mine site or elsewhere in the
State. The lien attaches on the 1st day of January of each year, for the
calendar year commencing on that day and may not be removed or satisfied until
the taxes are all paid, or the title to those mines has vested absolutely in a
purchaser under a sale for those taxes.