Summary of Dep\u27t of Taxation v. Kawahara., 131 Nev. Adv. Op. 42 (June 25, 2015)

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