Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 361.560 - Action to recover personal property tax1. 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.[61:344:1953]-(NRS A 1969, 287; 1983, 846)[61:344:1953] - (NRS A 1969, 287; 1983, 846)