Nevada § 361.450 - Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home

§ 361.450. Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home

1. Except as otherwise provided in subsection 3, every tax levied under the provisions

of or authority of this chapter is a perpetual lien against the property assessed

until the tax and any penalty charges and interest which may accrue thereon are paid. Notwithstanding the provisions of any other specific statute, such a lien and a

lien for unpaid assessments imposed pursuant to chapter 271 of NRS is superior to all other liens, claims, encumbrances and titles on the property,

including, without limitation, interests secured pursuant to the provisions of chapters

104 to 104C, inclusive, of NRS, whether or not the lien was filed or perfected first

in time. 2. Except as otherwise provided in this subsection and NRS 361.739 , the lien attaches on July 1 of the year for which the taxes are levied, upon all

property then within the county. The lien attaches upon all migratory property, as described in NRS 361.505 , on the day it is moved into the county. If real and personal property are assessed against the same owner, a lien attaches

upon such real property also for the tax levied upon the personal property within

the county. A lien for taxes on personal property also attaches upon real property assessed

against the same owner in any other county of the State from the date on which a certified

copy of any unpaid property assessment is filed for record with the county recorder

in the county in which the real property is situated. 3. All liens for taxes levied under this chapter which have already attached to a

mobile or manufactured home expire on the date when the mobile or manufactured home

is sold, except the liens for personal property taxes due in the county in which the

mobile or manufactured home was situate at the time of sale, for any part of the 12

months immediately preceding the date of sale. 4. All special taxes levied for city, town, school, road or other purposes throughout

the different counties of this State are a lien on the property so assessed, and must

be assessed and collected by the same officer at the same time and in the same manner

as the state and county taxes are assessed and collected.