Nev. Rev. Stat. § 375.220 — Cases of priority; subordination to prior recorded lien and certain other debts

NRS  375.220    Cases of priority; subordination to prior recorded lien and
certain other debts.
1.  The amounts, including interest and
penalties, required to be paid by any person pursuant to this chapter must be
satisfied first if:
(a) The person is insolvent;
(b) The person makes a voluntary assignment of
his or her assets;
(c) The estate of the person in the hands of
executors, administrators or heirs, before distribution, is insufficient to pay
all the debts due from the deceased; or
(d) The estate and effects of an absconding,
concealed or absent person required to pay any amount by force of such a
revenue act are levied upon by process of law.
2.  This section does not give the county
recorder a preference over:
(a) Any recorded lien that attached before the
date when the amounts required to be paid became a lien; or
(b) Any costs of administration, funeral
expenses, expenses of personal illness, family allowances or debts preferred
pursuant to federal law or wages as provided in NRS 147.195 .