§ 4.18.575. Recordation of certificate of delinquency—Resulting lien—Duration and extension.

(a) If any amount required to be paid to Clark County under this chapter is not paid when due, the department may, within three years after the amount is due, file for record in the office of the county recorder of that county or of any other county a certificate specifying the amount, interest and penalty due, the name and address as it appears on the records of the department of the person liable for the amount due, and the fact that the department has complied with all provisions of this chapter in the determination of the amount required to be paid.

(b)

From the time of the filing for record, the amount required to be paid, together with interest and penalty, constitutes a lien upon all real and personal property in the county owned by the person or afterwards and before the lien expires acquired by him. The lien has the effect and priority of a judgment lien and continues for five years after the time of the filing of the certificate unless sooner released or otherwise discharged.

(c)

The lien may, within five years after the date of the filing of the certificate or within five years from the date of the last extension of the lien in the manner provided in this chapter, be extended by filing for record a new certificate in the office of the county recorder of any county, and from the time of the filing, the lien must be extended to the real and personal property in the county for five years, unless sooner released or otherwise discharged.

(Ord. 1268 20, 1991: Ord. 1011 § 1 (part), 1987)