Statute 360a 350

1. 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 NRS 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, 3599)