1. If any tax, fee or assessment administered by the Department is not paid when due, the Department may, within 3 years after the date that the tax, fee or assessment was due, file for record a certificate in the office of any county recorder which states:
(a) The amount of the tax, fee or assessment 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 Department; and
(c) That the Department has complied with all procedures required by law for determining the amount due.
2. From the time of the filing of the certificate, the amount due, including interest and penalties, constitutes a lien upon all real and personal property in the county owned by the person or acquired by the person afterwards and before the lien expires. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the filing of the certificate unless sooner released or otherwise discharged.
3. Within 5 years after the date of the filing of the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, as appropriate, the lien may be extended by filing for record a new certificate in the office of the county recorder of any county. From the time of filing, the lien is extended to all real and personal property in the county owned by the person or acquired by the person afterwards for 5 years, unless sooner released or otherwise discharged.
(Added to NRS by 1999, 154)
Structure Nevada Revised Statutes
Chapter 481 - Administration of Laws Relating to Motor Vehicles
NRS 481.019 - Creation; powers and duties.
NRS 481.023 - Administration of laws by Department; exceptions.
NRS 481.029 - Hearing conducted by Department: Manner of taking testimony; where conducted.
NRS 481.031 - Office of Director of Department created.
NRS 481.047 - Appointment of personnel.
NRS 481.0473 - Divisions of Department.
NRS 481.0475 - Duties of Administrative Services Division.
NRS 481.048 - Division of Compliance Enforcement: Appointment and duties of investigators.
NRS 481.051 - Powers and duties of Director: Generally; delegation.
NRS 481.052 - Powers and duties of Director: Adoption of definitions of certain terms by regulation.
NRS 481.057 - Offices of Department: Extended hours of operation.
NRS 481.064 - Technology fee: Nonrefundable; duties of Department; use of funds from fee.
NRS 481.065 - Acceptance of donations for programs for traffic safety.
NRS 481.083 - Money for administration of chapter; claims.
NRS 481.089 - "Personal information" defined.
NRS 481.093 - Limits on disclosure of personal information.
NRS 481.095 - Prohibited acts.