Section 612.680 - Liens: Creation; notice; foreclosure; release; compromise and satisfaction1. Contributions, penalties and interest due and unpaid from any employer constitute a lien upon all of the assets of the employer, the lien to be prior to and paid in preference to all other liens or claims except prior recorded liens and prior taxes.2. Within 60 days after such contributions become delinquent, the Administrator may cause to be filed with the county recorder of the county in which the property is situated a notice of claim of lien setting forth a true statement of the amount due, after deducting all just credits and offsets, and the default of such employer. Upon such filing the Administrator shall cause a copy of the notice to be mailed to the employer. The county recorder shall file the notice of claim of lien, which file must be indexed.3. The lien so created constitutes a lien upon all property, either real or personal, of the employer within the county in which the notice of claim of lien is filed.4. The lien hereby created may be foreclosed by a suit in the district court in the manner provided by law for the foreclosure of other liens on real or personal property.5. Any lien, as provided in this section, may be released, compromised or satisfied by the Administrator, and the property against which a lien is claimed may be released therefrom by filing a notice of such release or satisfaction with the county recorder of the county in which the notice of lien claim was filed.[Part 14.2:129:1937; added 1941, 412; A 1949, 257; 1951, 353]-(NRS A 1971, 1122; 1993, 1848)[Part 14.2:129:1937; added 1941, 412; A 1949, 257; 1951, 353] - (NRS A 1971, 1122; 1993, 1848)