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: […]

NRS 360A.340 – Release or subordination of lien by Department; effect of certificate for release or subordination.

1. The Department may release all or any portion of the property subject to a lien imposed by the Department or subordinate the lien to other liens and encumbrances if it determines that the amount, interest and penalties are secured sufficiently by a lien on other property or that the release or subordination of the […]