NRS362.150. Liens for taxes upon mineral extraction. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      1.  Every tax upon mineral extraction is hereby made a lien on:

      (a) The mines of the taxpayer from which the minerals are extracted; and

      (b) All machinery, fixtures, equipment and stockpiles of the taxpayer located at the mines of the taxpayer or elsewhere in the State.

      2.  The lien attaches on January 1 of each year, for the calendar year commencing on that day, and may not be removed or satisfied until the taxes are all paid or the title to the mines or property of the taxpayer has vested absolutely in a purchaser under a sale for the unpaid taxes.

      [76:99:1891; C § 1148; RL § 3688; NCL § 6482]—(NRS A 1979, 822; 1989, 39; 2013, 3130, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)