Nevada § 361.560 - Action to recover personal property tax

§ 361.560. Action to recover personal property tax

1. In addition to any other remedies provided by law for the collection of delinquent

taxes, the district attorney of the proper county may bring a civil action in a court

of competent jurisdiction therein for the recovery of the personal property tax. 2. In cases where personal property taxes, assessed to the same owner of migratory

property and upon such property, it being used and operated in more than one county

of this state, are due and unpaid therein for the then current fiscal year or for

not exceeding 4 years prior thereto, the district attorneys of each of such counties

or the Attorney General may consolidate all civil actions brought against the owner

for the recovery of all or any portion of the delinquent taxes in one civil action

brought in a court of competent jurisdiction in Carson City, State of Nevada. Any judgment recovered, when satisfied, must be paid to each county involved and to

the State, as their several interests may appear. 3. Where a nonresident of the State, owner of migratory property, is defendant in

any such action and judgment is recovered against such owner, such judgment becomes

a lien on any property of such owner then or thereafter found within the State. 4. Any court in which the civil action provided in this section is brought has jurisdiction

to try and determine such action, whether or not property of the defendant can be

found within the State at the time of the commencement of the action or thereafter.