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Summary Of Dep't Of Taxation V. Kawahara., 131 Nev. Adv. Op. 42 (June 25, 2015), Janine Lee
Summary Of Dep't Of Taxation V. Kawahara., 131 Nev. Adv. Op. 42 (June 25, 2015), Janine Lee
Nevada Supreme Court Summaries
A recorded tax lien has the effect of a judgment lien under NRS 360.473(2) and therefore, cannot have the effect or priority of a mortgage lien. The common law rule of “first in time, first in right” applies to lien priority when a valid deed of trust is attached to a property, thus creating a security interest, prior to the recording of a tax lien; even if not recorded until after the tax lien.