NRS 287.04385: Action by Program to recover delinquent payments, penalties or late fees; statute of limitations.

1. In addition to the procedure set forth in NRS 354.671, if a local governmental agency is delinquent by more than 90 days on an amount due to the Program pursuant to paragraph (b) of subsection 4 of NRS 287.023 or any penalty or late fee authorized to be assessed by the Program on such an amount, the Program may bring an action to recover those amounts in a district court of this State. The action must be brought within 6 years after the date on which the payment, penalty or late fee was delinquent for more than 90 days.

2. In such an action, a certificate issued by the Program documenting the amount of the delinquent payment and any penalty or late fee and the length of their delinquency is prima facie evidence of:

(a) The amount of the delinquent payment, penalty or late fee;

(b) The period of the delinquency; and

(c) Compliance by the Program with all the procedures required by law relating to the computation and determination of the amounts due.