NRS 360A.330 – Recordation of certificate of delinquency; effect, duration and extension of resulting lien.
1. If any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 is not paid when due, the Department may, within 3 years after the date that the tax or fee became due, file for record a certificate in the office of any county recorder which states: […]