Nevada Revised Statutes Title 32. Revenue and Taxation § 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:

2. From the time of the recording of the certificate, the amount due, including interest and penalties, constitutes:

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.