Nevada Revised Statutes 361.7318 – Certificate of assignment: Issuance; contents; security interest
1. The county treasurer shall issue a certificate of assignment to each assignee of a tax lien.
Terms Used In Nevada Revised Statutes 361.7318
- 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.
2. Each certificate of assignment must include:
(a) The legal description and parcel number of the real property which is the subject of the tax lien;
(b) The year or years for which the delinquent taxes were assessed on the parcel;
(c) The name of the owner of the property, if known;
(d) The amount the county treasurer received for the tax lien pursuant to NRS 361.7312; and
(e) A statement that the amount indicated on the certificate bears interest at the rate established by the agreement entered into pursuant to NRS 361.7311.
3. Notwithstanding the provisions of NRS 104.9109, a security interest in a certificate of assignment may be created and perfected in the manner provided for general intangibles set forth in NRS 104.9101 to 104.9709, inclusive.