Nev. Rev. Stat. § 375.160 — Recordation of certificate of delinquency; resulting lien; duration and extension of lien

NRS  375.160    Recordation of certificate of delinquency; resulting lien;
duration and extension of lien.
1.  If any tax imposed pursuant to this
chapter is not paid when due, the county may, within 4 years after the date
that the tax was due, record a certificate in the office of the county recorder
which states:
(a) The amount of the tax and any interest or
penalties due;
(b) The name and address of the person who is
liable for the amount due as they appear on the records of the county; and
(c) That the county recorder has complied with
all procedures required by law for determining the amount due.
2.  From the time of the recording of the
certificate, the amount due, including interest and penalties, constitutes:
(a) A lien upon the real property for which the
tax was due if the person who owes the tax still owns the property; or
(b) A demand for payment if the property has been
sold or otherwise transferred to another person.
3.  The lien has the effect and priority of
a judgment lien and continues for 5 years after the time of the recording of
the certificate unless sooner released or otherwise discharged.
4.  Within 5 years after the date of
recording the certificate or within 5 years after the date of the last
extension of the lien pursuant to this subsection, the lien may be extended by
recording a new certificate in the office of the county recorder. From the time
of recording the new certificate, the lien is extended for 5 years, unless
sooner released or otherwise discharged.