Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 360A.350 - Issuance; effect; levy and sale1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent taxes or fees required by chapter 365, 366 or 373 of NRS or 445C.330 or 590.120: (a) Within 3 years after the person is delinquent in the payment of the tax or fee; or(b) Within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee.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 1999, 997; A 2015, 3599Amended by 2015, Ch. 526,§62, eff. 7/1/2015.Added to NRS by 1999, 997