NRS 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: Section 481.081 — Arrearage in tax, fee or assessment administered by Department: Department authorized to file certificate; certificate as lien; extension of lien., https://www.­leg.­state.­nv.­us/NRS/NRS-481.­html#NRS481Sec081.

481.019
Creation 481.023
Administration of laws by Department 481.027
General functions of Department of Motor Vehicles and Department of Transportation respecting state highways. 481.029
Hearing conducted by Department: Manner of taking testimony 481.031
Office of Director of Department created. 481.035
Director of Department: Appointment 481.047
Appointment of personnel. 481.048
Division of Compliance Enforcement: Appointment and duties of investigators. 481.051
Powers and duties of Director: Generally 481.052
Powers and duties of Director: Adoption of definitions of certain terms by regulation. 481.055
Department to keep main office in Carson City 481.057
Offices of Department: Extended hours of operation. 481.058
Offices of Department: Duty of Department to ensure employee who is fluent in certain languages is available in certain offices. 481.062
Offices of Department: Maintenance of service windows or locations within certain offices dedicated to document preparation services 481.064
Technology fee: Nonrefundable 481.065
Acceptance of donations for programs for traffic safety. 481.079
Money collected to be deposited in Motor Vehicle Fund 481.081
Arrearage in tax, fee or assessment administered by Department: Department authorized to file certificate 481.082
Arrearage in tax, fee or assessment administered by Department: Release or subordination of lien 481.083
Money for administration of chapter 481.087
Administrative expenses deemed cost of administration of operation of motor vehicles on public highways. 481.0473
Divisions of Department. 481.0475
Duties of Administrative Services Division. 481.0481
Section for Control of Emissions From Vehicles and Enforcement of Matters Related to Use of Special Fuel: Creation 481.0513
Powers and duties of Director: Agreements for placement of advertisements in certain buildings. 481.0515
Powers and duties of Director: References to names of persons in documents and records. 481.0535
Powers and duties of Director: Expenditure of appropriations to assist certain entities to purchase and obtain evidence
Last Updated

Feb. 5, 2021

§ 481.081’s source at nv​.us