1. The county or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax that is administered pursuant to this chapter:
(a) Within 4 years after the person is delinquent in the payment of the tax; or
(b) Within 5 years after the last recording of a certificate copy constituting a lien for the tax.
2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.
3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.
(Added to NRS by 2001, 1590; A 2011, 401)
Structure Nevada Revised Statutes
Chapter 375 - Taxes on Transfers of Real Property
NRS 375.015 - Regulations of Department.
NRS 375.018 - Principles for administration by county recorder.
NRS 375.0185 - Questions of law by county recorder: Duties of county recorder and district attorney.
NRS 375.019 - Powers and duties of Department.
NRS 375.020 - Imposition and rate of tax.
NRS 375.030 - Payment of taxes, penalties and interest.
NRS 375.060 - Declaration of value of property.
NRS 375.070 - Disposition and use of proceeds of tax imposed by NRS 375.020.
NRS 375.100 - Recording prohibited when tax not paid; county recorder not subject to liability.
NRS 375.110 - Penalty for falsifying value of property.
NRS 375.120 - Policy of uniform enforcement of procedures and equitable collection of tax.
NRS 375.130 - Power of county recorder to audit records and issue subpoenas.
NRS 375.150 - Refund to taxpayer after audit.
NRS 375.180 - Manner of service of process.
NRS 375.190 - Extension of lien.
NRS 375.200 - Warrant: Issuance; effect.
NRS 375.210 - Fees for services of sheriff or constable; approval of fees for publication.
NRS 375.220 - Cases of priority; subordination to prior recorded lien and certain other debts.
NRS 375.230 - Evidentiary effect of certificate of release.
NRS 375.240 - Citation of NRS 375.250.
NRS 375.250 - Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.
NRS 375.270 - Provision of instructions to taxpayer.
NRS 375.290 - Refund to taxpayer of overpayment together with payment of interest.
NRS 375.300 - Provision of response to request submitted by taxpayer.
NRS 375.310 - Petition for refund; appeal of denial of refund.