Title 32

NRS 361.5641 Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence. If any person: 1. Who has purchased a mobile or manufactured home on which the person is required to pay a personal property tax under the p…

NRS 361.5643 Issuance of sticker by county assessor. Upon compliance by the purchaser or repossessor of a mobile or manufactured home with the provisions of NRS 361.562 or upon payment of the tax the county assessor may issue a sticker which must be of a design and affixed in suc…

NRS 361.5644 Penalty for noncompliance; seizure and sale of mobile or manufactured home. 1. If the purchaser, repossessor or other owner of a mobile or manufactured home fails to comply with the provisions of subsection 1 of NRS 361.562 within the required time, there must be add…

NRS 361.5648 Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide. 1. Within 30 days after the first Monday in March of each year, with respect to each property on which the tax is …

NRS 361.565 Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice. 1. Except as otherwise provided in subsection 3, if the tax remains delinquent 30 days after the first Monday in April of each year, the tax receiver of the county sh…

NRS 361.567 Expedited procedure for sale of abandoned property; inspection of property to determine abandonment; required notice and affidavit; judicial review; criteria for determining abandonment. 1. The tax receiver of a county may elect to use an expedited procedure for the s…

NRS 361.570 Trustee’s certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust. 1. Pursuant to the notice given as provided in NRS 361.5648 and 361.565 and at the time stated in the notice, the tax receiver shall make o…

NRS 361.577 Costs of abating nuisance chargeable against property held by county treasurer. The necessary costs to the county to abate a nuisance on property held in trust by the county treasurer for delinquent taxes are legally chargeable against the property. (Added to NRS by 1…

NRS 361.580 Accounting by tax receiver to county auditor following period for redemption; duties of county auditor. 1. No later than July 31 of each year following the redemption period as set forth in NRS 361.570, the ex officio tax receiver shall attend at the office of the cou…

NRS 361.585 Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property. 1. When the time allowed by law for the redemption of a property described in a certificate has expired and no redemption has been made, the tax receiv…

NRS 361.590 Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings. 1. If a property described in a certificate is not redeemed within the time allowed by law for its redemption, the tax receiver…

NRS 361.595 Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers. 1. Any property held in trust by any county treasurer by virtue of any deed made pursuant to the provisions of this chapter may be sold and convey…

NRS 361.600 Limitation of action to recover land sold for taxes. No action or counterclaim for the recovery of lands sold for taxes lies unless it is brought or interposed within 2 years after the execution and delivery to the purchaser of the quitclaim deed therefor by the count…

NRS 361.603 Acquisition by local government or Nevada System of Higher Education of property held in trust. 1. Any local government or the Nevada System of Higher Education may, in the manner provided in this section, acquire property held in trust by the treasurer of the county …

NRS 361.604 Acquisition by Indian tribe of property held in trust. 1. Any Indian tribe may acquire property held in trust by the county treasurer if: (a) The property is an undivided interest in Indian land which is allotted to members of the tribe; (b) The taxes due on the prope…

NRS 361.605 Rental of property held in trust; application of rents. While property is held in trust as provided in this chapter, the county treasurer, or his or her successor in office, may collect any rents arising from the property during the time the property is subject to red…

NRS 361.606 Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust. Any property held in trust by any county treasurer by virtue of any deed made pursuant to the provisions of this chapter may be leased by the county for the purpose…

NRS 361.607 Leases for development of oil, gas and geothermal resources: Procedure for leasing. 1. When the board of county commissioners determines that the lease of any property referred to in NRS 361.606 will be to the advantage of the county, the board may grant leases thereo…

NRS 361.608 Leases for development of oil, gas and geothermal resources: Term of lease. A lease may be for a fixed period, and so long thereafter as minerals, oil, gas or other hydrocarbon substances or geothermal resources are produced in paying quantities from the property leas…

NRS 361.610 Disposition of amounts received from sale price, rents or redemption of property held in trust; no charge against county for services of officer; claims for and agreements concerning recovery of excess proceeds; authorization of person to file claim and collect proper…

NRS 361.615 Liability of county treasurer for failure to perform duties of trust. Every county treasurer and his or her successor in office, becoming a trustee under the provisions of this chapter, shall be liable upon his or her official bond for any misfeasance, malfeasance, fa…

NRS 361.620 Payment of penalties, interest and costs into county general fund. The additional penalties, interest and costs provided for in this chapter must be paid into the county general fund for the use of the county. [40:344:1953]—(NRS A 2007, 2512) Suits for Delinquent Taxe…

NRS 361.625 Payment of delinquent taxes before sale and institution of suit; filing of tax receipt. At any time after June 1 and before the institution of suit, as provided in this chapter, and before the sale of the property, any delinquent taxpayer may pay to the ex officio tax…

NRS 361.630 Service of tax receipt upon district attorney: Effect; liability for negligence. After having been served by any person with the tax receipt of the ex officio tax receiver for the total amount of the taxes, penalties and costs due from such person or upon a piece of p…

NRS 361.635 Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action. 1. Not later than the second Monday in June, the county treasurer: (a) May, and shall when directed by the board of county commissioners, prepare and deliver to …

NRS 361.640 Additional bond of district attorney. Before receiving the delinquent list as provided in NRS 361.635, the district attorney shall enter into such additional bond as may be required by the board of county commissioners. [Part 42:344:1953]

NRS 361.645 Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien. 1. The delinquent list or a copy thereof certified by the county treasurer showing unpaid taxes against any person or property is prima facie evidence in any court in an action c…

NRS 361.650 Parties; venue and jurisdiction. 1. Actions authorized by NRS 361.635 must be commenced in the name of the State of Nevada against the person or persons so delinquent, and against all owners, known or unknown. 2. An action authorized by NRS 361.733 must be commenced i…

NRS 361.655 Form of complaint by district attorney. The complaint in an action brought by the district attorney may be as follows in form: In the (Title of Court) State of Nevada } v. } Complaint A.B. & Co., and the real estate and } improvements in (describing them). } The State…

NRS 361.660 Complaint and summons may contain more specific description of property than is contained in assessment roll. 1. In all suits brought by the district attorney for delinquent taxes, the district attorney is authorized and empowered to make, in the summons and complaint…

NRS 361.665 Issuance of summons. Upon a complaint being filed in a district court, a summons shall be issued as provided in other civil cases, except that it shall require the defendant and all owners of or claimants to any real estate or improvements described in the summons, kn…

NRS 361.670 Service of summons on personal defendant and real estate and improvements. The summons so issued must be served by the sheriff, as follows: 1. As to the personal defendant, by delivering to and leaving with him or her a copy of the summons if he or she is found within…

NRS 361.675 Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service. 1. The last publication of the notice, and the last day of the 21 days which the copy of the summons is required to be posted, shall expire at lea…

NRS 361.680 Form of notice of action by district attorney. In an action brought by the district attorney, the notice required to be published or posted must be substantially in the following form and may include any number of cases in which the return day of the summons is the sa…

NRS 361.685 Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs. 1. The district attorney or the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733, inclusive, shall file in the office of the county recorder a copy of each not…

NRS 361.690 Entry of default and final judgment on failure of defendant to appear. 1. If, on the return day named in the summons, the personal defendant fails to appear and answer the complaint, his or her default may be entered and final judgment entered by the clerk, as in othe…

NRS 361.695 Answer of defendant. The defendant may answer by a verified pleading: 1. That the taxes, penalties, interest and costs have been paid before suit. 2. That the taxes, penalties, interest and costs have been paid since suit, or that the property is exempt from taxation …

NRS 361.700 Judgments, liens and execution. 1. In case judgment is rendered for the defendant, it shall be general, without costs, and may be entered in favor of some one or more of them, and against others, as in other civil cases; but when defendants have no claim or title to t…

NRS 361.705 Effect of deeds derived from sale of real property. Any deed derived from the sale of real property under this chapter shall be conclusive evidence of the title, except as against actual frauds or the payment of the taxes by a person not a party to the action or judgm…

NRS 361.710 Applicability of NRS, N.R.C.P. and NRAP to proceedings. The provisions of title 2 of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure, so far as the same are not inconsistent with the provisions of this chapter, are hereby made appli…

NRS 361.715 Fees of officers; taxing and apportionment of costs. 1. There shall be allowed to all officers, except district attorneys, the same fees as are allowed in other civil cases. All officers shall perform such services as may be required of them under this chapter without…

NRS 361.720 Duties of district attorney on collection of delinquent taxes. 1. The district attorney shall: (a) On the receipt of any money for taxes, enter the same on his or her delinquent list, opposite the description of the property; (b) On Monday in each week, after the time…

NRS 361.725 Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes. 1. On the first Monday of September and May in each fiscal year, the district attorney shall attend at …

NRS 361.730 Penalties for district attorney failing or refusing to pay over tax money. If any district attorney shall fail or refuse to pay any money collected by him or her for taxes to the county treasurer as provided in this chapter, the district attorney shall: 1. Forfeit his…

NRS 361.7303 Definitions. As used in this section and NRS 361.7303 to 361.733, inclusive, unless the context otherwise requires, the words and terms defined in NRS 361.7307 and 361.731 have the meanings ascribed to them in those sections. (Added to NRS by 2013, 1556)

NRS 361.7307 “Assignee” defined. “Assignee” means a person: 1. To whom an assignment of a tax lien is authorized pursuant to this section and NRS 361.7303 to 361.733, inclusive; or 2. Who is the holder of a certificate of assignment issued pursuant to NRS 361.7318. (Added to NRS …