Nevada Code § 361.560

Action to recover personal property tax
Open in Lexace · Ask the AI about this section
1. In addition to any other remedies
provided by law for the collection of delinquent taxes, the district attorney
of the proper county may bring a civil action in a court of competent
jurisdiction therein for the recovery of the personal property tax.
2. In cases where personal property taxes,
assessed to the same owner of migratory property and upon such property, it
being used and operated in more than one county of this state, are due and
unpaid therein for the then current fiscal year or for not exceeding 4 years
prior thereto, the district attorneys of each of such counties or the Attorney
General may consolidate all civil actions brought against the owner for the
recovery of all or any portion of the delinquent taxes in one civil action brought
in a court of competent jurisdiction in Carson City, State of Nevada. Any
judgment recovered, when satisfied, must be paid to each county involved and to
the State, as their several interests may appear.
3. Where a nonresident of the State, owner
of migratory property, is defendant in any such action and judgment is
recovered against such owner, such judgment becomes a lien on any property of
such owner then or thereafter found within the State.
4. Any court in which the civil action
provided in this section is brought has jurisdiction to try and determine such
action, whether or not property of the defendant can be found within the State
at the time of the commencement of the action or thereafter.

‹ Prev All Nevada sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.