Nevada Revised Statutes 361.7312 – Assignment of tax lien by county treasurer
1. Except as otherwise provided in subsection 2, a county treasurer shall assign a tax lien against a parcel of real property upon which the taxes are delinquent if the assignee:
Terms Used In Nevada Revised Statutes 361.7312
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- county: includes Carson City. See Nevada Revised Statutes 0.033
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(a) Presents the county treasurer with:
(1) Written authorization for the assignment, duly executed by the owner of the property in accordance with NRS 361.7311; and
(2) Evidence that the assignee has posted and maintains the bond required by NRS 361.7314 in the penal sum required by that section, or an affidavit showing that the assignee is exempt from the requirement pursuant to subsection 4 of that section; and
(b) Tenders to the county treasurer the full amount of the delinquent taxes assessed against the property and any applicable penalties, interest, fees and costs. Payment must be made in cash or by certified check, money order or wire transfer.
2. A county treasurer may not assign a tax lien to a government, governmental agency or political subdivision of a government.
3. An assignment of a tax lien pursuant to this section does not affect the priority of the tax lien.