360.483 - Issuance; effect; levy and sale. - Nevada Statutes

360.483  Issuance; effect; levy and sale.

      1.  The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax or fee which is administered by the Department:

      (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 1995, 1060)