Nev. Rev. Stat. § 375.220
Cases of priority; subordination to prior recorded lien and certain other debts
Nevada · Nevada Revised Statutes Chapter 375 — Taxes on Transfers of Real Property · Status: effective
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- Nev. Rev. Stat. § 375.220, Cases of priority; subordination to prior recorded lien and certain other debts, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2108148
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Full text
1. The amounts, including interest and penalties, required to be paid by any person pursuant to this chapter must be satisfied first if:
(a) The person is insolvent;
(b) The person makes a voluntary assignment of his or her assets;
(c) The estate of the person in the hands of executors, administrators or heirs, before distribution, is insufficient to pay all the debts due from the deceased; or
(d) The estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.
2. This section does not give the county recorder a preference over:
(a) Any recorded lien that attached before the date when the amounts required to be paid became a lien; or
(b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred pursuant to federal law or wages as provided in NRS 147.195.