Nevada § 481.081 Arrearage in tax, fee or assessment administered by Department: Department authorized to file certificate; certificate as lien; extension of lien

Nevada Statutes

§ 481.081 — Arrearage in tax, fee or assessment administered by Department: Department authorized to file certificate; certificate as lien; extension of lien

Nevada § 481.081

Title 43PUBLIC SAFETY; VEHICLES; WATERCRAFT

Ch. 481Administration

DEPARTMENT OF MOTOR VEHICLES

This text of Nevada § 481.081 (Arrearage in tax, fee or assessment administered by Department: Department authorized to file certificate; certificate as lien; extension of lien) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 481.081 (2026).

Text

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 b

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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.