Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER375. Taxes on Transfers of Real Property |
ENFORCEMENT |
NRS375.200. Warrant: Issuance; effect.
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1. The county or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax that is administered pursuant to this chapter:
(a) Within 4 years after the person is delinquent in the payment of the tax; or
(b) Within 5 years after the last recording of a certificate copy constituting a lien for the tax.
2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.
3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.
(Added to NRS by 2001, 1590; A 2011, 401)