Issuance; effect; levy and sale.
Nev. Rev. Stat. § 360A.350
in effect1. 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360A.htmlFetched: 10/4/2026