Nevada Code § 481.082

Arrearage in tax, fee or assessment administered by Department: Release or subordination of lien; certificate issued by Department as conclusive evidence
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1. The Department may release all or any
portion of the property subject to a lien imposed by the Department pursuant to NRS 481.081 or subordinate the lien to
other liens and encumbrances if the Department determines that the amount,
interest and penalties are secured sufficiently by a lien on other property or
that the release or subordination of the lien will not jeopardize the
collection of the amount, interest and penalties.
2. A certificate issued by the Department
stating that property has been released from a lien, or that a lien has been
subordinated to other liens and encumbrances, is conclusive evidence that the
property has been released, or that the lien has been subordinated.

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