Nevada § 481.081 - Arrearage in tax, fee or assessment administered by Department: Department authorized to file certificate; certificate as lien; extension of lien
Full text of Nevada Nevada Revised Statutes § 481.081 — Arrearage in tax, fee or assessment administered by Department: Department authorized to file certificate; certificate as lien; extension of lien, with citation guidance and answers to common questions.
§ 481.081. Arrearage in tax, fee or assessment administered by Department: Department authorized to file certificate; certificate as lien; extension of lien
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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 481.081
What does Nevada Revised Statutes § 481.081 cover?
Section 481.081 ("Arrearage in tax, fee or assessment administered by Department: Department authorized to file certificate; certificate as lien; 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 § 481.081?
A common citation format is "Nevada Revised Statutes § 481.081" (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 § 481.081 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.