Nevada Code § 287.04385

Action by Program to recover delinquent payments, penalties or late fees; statute of limitations
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1. In addition to the procedure set forth
in NRS 354.671 , if a local governmental
agency is delinquent by more than 90 days on an amount due to the Program
pursuant to paragraph (b) of subsection 4 of NRS
287.023 or any penalty or late fee authorized to be assessed by the Program
on such an amount, the Program may bring an action to recover those amounts in
a district court of this State. The action must be brought within 6 years after
the date on which the payment, penalty or late fee was delinquent for more than
90 days.
2. In such an action, a certificate issued
by the Program documenting the amount of the delinquent payment and any penalty
or late fee and the length of their delinquency is prima facie evidence of:
(a) The amount of the delinquent payment, penalty
or late fee;
(b) The period of the delinquency; and
(c) Compliance by the Program with all the
procedures required by law relating to the computation and determination of the
amounts due.

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