Section 361.739 - Attachment of liens for postponed amounts; collection of postponed amounts1. Any property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, is a perpetual lien against the single-family residence on which it accrued until the tax and any penalties and interest which may accrue thereon are paid.2. The lien attaches from the date on which a certificate of eligibility is recorded with the county recorder of the county in which the single-family residence is located pursuant to NRS 361.7386.3. The property tax postponed must be collected in the manner provided in this chapter for all taxable property in this state upon becoming due and payable pursuant to NRS 361.736 to 361.7398, inclusive.Added to NRS by 2003, 1622Added to NRS by 2003, 1622