Nev. Rev. Stat. § 375.170 — Authority of county to bring action for collection; prosecution by district attorney; issuance of writ of attachment; effect of certificate of county recorder showing delinquency

NRS  375.170    Authority of county to bring action for collection; prosecution
by district attorney; issuance of writ of attachment; effect of certificate of
county recorder showing delinquency.
1.  If a person is delinquent in the
payment of any tax imposed by this chapter or has not paid the amount of a
deficiency determination, the county may bring an action in a court of this
state, a court of any other state or a court of the United States that has
competent jurisdiction to collect the delinquent or deficient amount, penalties
and interest. The action:
(a) May not be brought if the decision that the
payment is delinquent or that there is a deficiency determination is on appeal
to a hearing officer pursuant to NRS 375.320 .
(b) Must be brought not later than 4 years after
the payment became delinquent or the determination became final.
2.  The district attorney shall prosecute
the action. The provisions of the Nevada Revised Statutes, Nevada Rules of
Civil Procedure and Nevada Rules of Appellate Procedure relating to service of
summons, pleadings, proofs, trials and appeals are applicable to the
proceedings. In the action, a writ of attachment may issue. A bond or affidavit
is not required before an attachment may be issued.
3.  In an action, a certificate by the
county recorder showing the delinquency is prima facie evidence of:
(a) The determination of the tax or the amount of
the tax;
(b) The delinquency of the amounts; and
(c) The compliance by the county recorder with
all the procedures required by law relating to the computation and
determination of the amounts.