Nevada § 375.160 - Recordation of certificate of delinquency; resulting lien; duration and extension of lien
Full text of Nevada Nevada Revised Statutes § 375.160 — Recordation of certificate of delinquency; resulting lien; duration and extension of lien, with citation guidance and answers to common questions.
§ 375.160. Recordation of certificate of delinquency; resulting lien; duration and extension of lien
1. If any tax imposed pursuant to this chapter is not paid when due, the county may,
within 4 years after the date that the tax was due, record a certificate in the office
of the county recorder which states: (a) The amount of the tax 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 county; and (c) That the county recorder has complied with all procedures required by law for
determining the amount due. 2. From the time of the recording of the certificate, the amount due, including interest
and penalties, constitutes: (a) A lien upon the real property for which the tax was due if the person who owes
the tax still owns the property; or (b) A demand for payment if the property has been sold or otherwise transferred to
another person. 3. The lien has the effect and priority of a judgment lien and continues for 5 years
after the time of the recording of the certificate unless sooner released or otherwise
discharged. 4. Within 5 years after the date of recording the certificate or within 5 years after
the date of the last extension of the lien pursuant to this subsection, the lien may
be extended by recording a new certificate in the office of the county recorder. From the time of recording the new certificate, the lien is extended for 5 years,
unless sooner released or otherwise discharged.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 375.160
What does Nevada Revised Statutes § 375.160 cover?
Section 375.160 ("Recordation of certificate of delinquency; resulting lien; duration and extension of lien") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 375.160?
A common citation format is "Nevada Revised Statutes § 375.160" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 375.160 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.