Nevada § 375.170 - Authority of county to bring action for collection; prosecution by district attorney; issuance of writ of attachment; effect of certificate of county recorder showing delinquency

§ 375.170. Authority of county to bring action for collection; prosecution by district attorney; issuance of writ of attachment; effect of certificate of county recorder showing delinquency

1. If a person is delinquent in the payment of any tax imposed by this chapter or

has not paid the amount of a deficiency determination, the county may bring an action

in a court of this state, a court of any other state or a court of the United States

that has competent jurisdiction to collect the delinquent or deficient amount, penalties

and interest. The action: (a) May not be brought if the decision that the payment is delinquent or that there

is a deficiency determination is on appeal to a hearing officer pursuant to NRS 375.320 . (b) Must be brought not later than 4 years after the payment became delinquent or

the determination became final. 2. The district attorney shall prosecute the action. The provisions of the Nevada Revised Statutes, Nevada Rules of Civil Procedure and

Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs,

trials and appeals are applicable to the proceedings. In the action, a writ of attachment may issue. A bond or affidavit is not required before an attachment may be issued. 3. In an action, a certificate by the county recorder showing the delinquency is prima

facie evidence of: (a) The determination of the tax or the amount of the tax; (b) The delinquency of the amounts; and (c) The compliance by the county recorder with all the procedures required by law

relating to the computation and determination of the amounts.