Section 463.3882 - Determination of deficiency: Lien1. Upon the expiration of 30 days after the service of notice of a deficiency determination, the amount of license fees or taxes due, together with all interest and penalties, constitutes a lien on any right, title or interest in all real and personal property where the gaming establishment is located, or that is directly connected with gaming, which is in the State and owned by the person against whom the determination has been made unless the person files a petition for a redetermination which complies with the provisions of NRS 463.3883.2. If a proper petition for a redetermination is filed, any amount due pursuant to a final order or decision upon the petition for redetermination constitutes a lien on all such property within the State owned by the debtor upon service of the final order or decision.3. The filing of a petition for judicial review does not affect the lien or stay any action for the enforcement of the lien. If the amount due is modified upon review, the Commission shall record a notice of the modification of the amount of the lien.4. A debtor continues to be responsible for a deficiency determination although the debtor is no longer licensed pursuant to this chapter.5. A lien created pursuant to this section is perfected upon the recording of a notice of the lien with the Secretary of State and the county recorder of the county within which the establishment subject to the lien is located. The lien has priority over any other lien except a previously recorded lien and continues for 5 years from the date it is recorded unless it is sooner discharged.6. Within 5 years after the recording of the lien or within 5 years after its most recent extension, the lien may be extended by recording a notice that it remains unsatisfied with the Secretary of State and the county recorder of the county within which the establishment subject to the lien is located. Upon this recording, the existence of the lien is extended 5 years unless sooner released or otherwise discharged.7. The lien is discharged upon: (a) Payment or cancellation of the underlying debt; or(b) The conveyance to the State of property which satisfied the underlying debt.Added to NRS by 1981, 1071Added to NRS by 1981, 1071