reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.585 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 receiver who issued the certificate, or his or her successor in office, shall execute and deliver to the county treasurer a deed of the property in trust for the use and benefit of the State and county and any officers having fees due them.  2. The county treasurer and his or her successors in office, upon obtaining a deed of any property in trust under the provisions of this chapter, shall hold that property in trust until it is sold or otherwise disposed of pursuant to the provisions of this chapter.  3. Notwithstanding the provisions of NRS 361.595 or 361.603, at any time during the 90-day period specified in NRS 361.603, or not later than 5 p.m. on the third business day before the day of the sale by a county treasurer, as specified in the notice required by NRS 361.595, of any property held in trust by him or her by virtue of any deed made pursuant to the provisions of this chapter, any person specified in subsection 4 is entitled to have the property reconveyed upon the receipt by the county treasurer of payment by or on behalf of that person of an amount equal to the taxes accrued, together with any costs, penalties and interest legally chargeable against the property. A reconveyance may not be made after expiration of the 90-day period specified in NRS 361.603.  4. Property may be reconveyed pursuant to subsection 3 to one or more of the persons specified in the following categories, or to one or more persons within a particular category, as their interests may appear of record:  (a) The owner.  (b) The beneficiary under a note and deed of trust.  (c) The mortgagee under a mortgage.  (d) The creditor under a judgment.  (e) The person to whom the property was assessed.  (f) The person holding a contract to purchase the property before its conveyance to the county treasurer.  (g) The Director of the Department of Health and Human Services if the owner has received or is receiving any benefits from Medicaid.  (h) The successor in interest of any person specified in this subsection.  (i) A municipality that holds a lien against the property.  5. The provisions of this section apply to land held in trust by a county treasurer on or after April 17, 1971.  [Part 50:344:1953] — (NRS A 1957, 637; 1969, 260; 1971, 639; 1973, 1087; 1979, 465; 1999, 200; 2005, 1346; 2007, 2400, 2507; 2013, 301; 2015, 160)
NV Rev Stat § 361.600 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 county treasurer.  [Part 37:344:1953] — (NRS A 1979, 771; 1993, 2785)
NV Rev Stat § 361.603 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 in which the local government or any part of the System is located by virtue of any deed made pursuant to the provisions of this chapter.  2. Whenever any local government or the Nevada System of Higher Education determines that a public purpose may be served by the acquisition of the property, it may make application to the board of county commissioners for permission to acquire the property. If the board of county commissioners approves the application, it shall direct the county treasurer to give notice of intent to sell to the last known owner or heirs or devisees of the last known owner of the property in the manner provided by law.  3. The last known owner may, within 90 days after the notice, redeem the property by paying to the treasurer the amount of the delinquent taxes, plus penalties, interest and costs.  4. If the owner fails to redeem the property within the time allowed, the county treasurer shall transfer the property to the local government or the Board of Regents of the University of Nevada upon receiving from it the amount of the delinquent taxes, except as otherwise provided in subsection 5.  5. If property is so transferred to a local government for street, sewer or drainage uses, for use in a program for the rehabilitation of abandoned residential properties established by the local government pursuant to chapter 279B of NRS, or for use as open-space real property as designated in a city, county or regional comprehensive plan, the delinquent taxes need not be paid.  6. As used in this section, "open-space real property" has the meaning ascribed to it in NRS 361A.040.  (Added to NRS by 1969, 259; A 1973, 278; 1979, 486; 1981, 505; 1989, 191; 1993, 397; 1999, 1321)
NV Rev Stat § 361.604 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 property are delinquent; and  (c) The period of redemption has expired.  2. The tribe must apply to the board of county commissioners of the county in which the property is located for permission to acquire the property under this section.  3. If the board of county commissioners is satisfied that all of the conditions specified in subsection 1 are met, it may order the county treasurer to convey the property to the tribe without consideration.  (Added to NRS by 1979, 465)
NV Rev Stat § 361.605 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 redemption. After the time of redemption has expired, until the property is sold, the county treasurer, or his or her successor in office, may rent the property, with the approval of the board of county commissioners, for a price to be fixed in its minutes. The rents must be paid out by the county treasurer, or his or her successor in office, for the payment of any taxes, penalties, interest and costs already assessed and afterward accruing upon the property.  [51:344:1953] — (NRS A 2007, 2510)
NV Rev Stat § 361.606 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 of exploration for and production of oil, gas or other hydrocarbon substances, or geothermal resources in the manner prescribed in NRS 361.607 and 361.608.  (Added to NRS by 1973, 1113)
NV Rev Stat § 361.608 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 leased or mining or drilling operations are conducted thereon, and, if the lease provides for the payment of a shut-in royalty, so long as such royalty is paid, and, if the land covered by the lease is included in an agreement with lessees, operators or owners of other lands for cooperative development or unit operation of a larger area including the leased lands, so long as oil, gas or other hydrocarbon substances or geothermal resources are produced in paying quantities from any of the lands included in any such agreement or drilling operations are conducted thereon.  (Added to NRS by 1973, 1114)
NV Rev Stat § 361.615 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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, failure or neglect to perform faithfully all the duties of the trust.  [54:344:1953]
NV Rev Stat § 361.620 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.625 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 receiver the taxes assessed against the delinquent, together with the penalties and costs provided by law, taking from the ex officio tax receiver a receipt for the amount paid. In cases where suit has been required, such receipt shall be filed with the district attorney of the county.  [38:344:1953]
NV Rev Stat § 361.630 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property 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 property, the district attorney shall not commence the suit authorized by this chapter against such person or property. If any person shall fail to serve the receipt, that person shall pay all costs that may result from his or her negligence.  [39:344:1953]
NV Rev Stat § 361.635 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 the district attorney of the county a list certified by the county treasurer of all accumulated delinquent taxes, exclusive of penalties and assessments of benefits of irrigation districts, of the sum of $3,000 or more.  (b) May prepare and deliver to the district attorney of the county, a list certified by the county treasurer of all accumulated delinquent taxes, exclusive of penalties and assessments of benefits of irrigation districts, of the sum of $1,000 or more but less than $3,000.  2. If the delinquent taxes specified in the certified list, and penalties, interest and costs, are not paid to the county treasurer as ex officio tax receiver within 20 days after the date of delivery of the certified list to the district attorney, the district attorney may, and shall when directed by the board of county commissioners, immediately commence an action for the collection of the delinquent taxes, penalties, interest and costs.  3. The remedy prescribed by this section is in addition to any other remedies provided by law for the collection of delinquent taxes, penalties, interest and costs.  [41:344:1953] — (NRS A 1967, 174; 1977, 573; 1995, 831; 2007, 2512)
NV Rev Stat § 361.640 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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]
NV Rev Stat § 361.645 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 commenced by the district attorney pursuant to the provisions of this chapter to prove:  (a) The assessment.  (b) The property assessed.  (c) The delinquency.  (d) The amount of taxes due and unpaid.  (e) That all the forms of law in relation to the assessment and levy of those taxes have been complied with.  2. A certificate of assignment of a tax lien issued pursuant to NRS 361.7303 to 361.733, inclusive, or a copy thereof which is certified by the county treasurer and which indicates the assignment of a tax lien to collect unpaid taxes on a parcel of real property is prima facie evidence in any court in an action commenced by the assignee to prove:  (a) The assessment.  (b) The property assessed.  (c) The delinquency.  (d) That all the forms of law in relation to the assessment and levy of those taxes and the assignment of the tax lien have been complied with.  [Part 42:344:1953] — (NRS A 2005, 514; 2013, 1559)
NV Rev Stat § 361.650 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 in the name of the assignee of the tax lien against the person or persons delinquent in the payment of the taxes on the parcel of real property which is the subject of the tax lien and against all owners, known or unknown, of that parcel.  3. Any action described in subsection 1 or 2 may be commenced in the county where the assessment is made, before any court in the county having jurisdiction of the amount thereof. The jurisdiction must be determined solely by the amount of delinquent taxes, exclusive of penalties and costs sued for, without regard to the location of the lands or other property as to townships, cities or districts, and without regard to the residence of the person or persons, or owner or owners, known or unknown.  [43:344:1953] — (NRS A 1967, 175; 2005, 514; 2013, 1559)
NV Rev Stat § 361.655 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 of Nevada, by C.D., district attorney of the county of ................................, complains of A.B. and also the real estate and improvements (describing them with the same particularity as in actions of ejectment, or actions for the recovery of personal property), and for cause of action says that between July 1, of the year ......, and January 2, of the year ......, in the county of ................, in the State of Nevada, E.F., then and there, being county assessor of the county, did duly assess and put down on an assessment roll all the real and personal property in the county subject to taxation, and that the assessment roll was afterward submitted to the county board of equalization of the county, and was by the board duly equalized as provided by law; that A.B. was then and there the owner of, and that there was duly assessed to A.B. the above-described real estate, improvements upon real estate and certain personal property, and that upon such property there has been duly levied for the fiscal year ...... a state tax of ................ dollars, and a county tax of ................ dollars, amounting in the whole to ................ dollars, all of which is due and unpaid; of which amount ................ dollars was duly assessed and levied against the real estate, and ................ dollars against the improvements aforesaid, and ................ dollars against the personal property.  Wherefore, plaintiff prays judgment against A.B. for the sum of ................ dollars (the whole of the tax) and all penalties and costs, and a separate judgment against the real estate and improvements, for the sum of ................ dollars (the tax due on real estate, improvements, and personal property) and all penalties and costs, as provided by law, and for such other judgment as to justice belongs, and for all costs subsequent to the assessment of the taxes, and of this action.  .......................................................   C.D., District Attorney  County of.....................   [44:344:1953] — (NRS A 2001, 50; 2005, 515)
NV Rev Stat § 361.660 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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, additional and more certain description than that contained in the assessment roll of the real property assessed and upon which suit is brought for the taxes due thereon, as the district attorney may deem proper, whether the same is an estate in fee, possessory claims, or claim to or right of possession to any lands.  2. Where such additional description is made, evidence may be introduced to prove that the property described in the summons and complaint is the same property as that described in the assessment roll; but the complaint and summons shall aver such fact, and the judgment and execution and all proceedings thereafter shall follow the description given in the assessment roll and the additional description given in the summons and complaint.  [45:344:1953; A 1954, 29]
NV Rev Stat § 361.665 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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, known or unknown, to appear and answer the complaint filed in the court on a day certain, which day shall not be less than 30 days nor more than 40 days from the date of the summons.  [Part 46:344:1953]
NV Rev Stat § 361.670 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 the county. If the personal defendant cannot, after diligent search, be found within the county, service may be made upon that personal defendant by publishing a notice, substantially in the form described in NRS 361.680, if the action is brought by a district attorney, in a newspaper published in the county once each week for 3 successive weeks. If no newspaper is published in the county, or a newspaper is published in the county and, from any cause whatever, the proprietor, manager or chief clerk of that newspaper refuses to publish the notice, such facts to be shown by affidavit of the officer serving the summons, the notice prescribed by NRS 361.680 may be posted at the courthouse door of the county in which the suit is commenced for 21 days. No order of court is necessary for such publication or posting, but the sheriff shall publish or post the notice as provided in this section when the personal defendant cannot be found within the county, and shall return the manner of service on the summons.  2. As to real estate and improvements thereon, or improvements when assessed to a person other than the owner of the real estate, and as to all owners of or claimants to the same, known or unknown, service of the summons may be made by posting a copy of the summons in a public place on the real estate, or improvements, when assessed separately, for 21 days, and also by publishing or posting a notice in the same manner and for the same time as required in cases where the personal defendant cannot be found in the county.  [Part 46:344:1953] — (NRS A 2005, 515)
NV Rev Stat § 361.675 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 least 10 days before the return day named in the summons.  2. No other or further service shall be required. The return of the officer, showing a service of the summons upon the defendant named, the real estate and improvements thereon, when assessed separately, and upon all owners of and claimants to the same, known or unknown, shall be conclusive evidence of the due service of the summons.  [Part 46:344:1953]
NV Rev Stat § 361.680 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 same: State of Nevada }  } District Attorney’s Office County of.............................. }  Notice of Suits Commenced   To the following-named defendants, and to all owners of, or claimants to, the real estate and improvements, when assessed separately, hereinafter described, known or unknown.  You are hereby notified that suits have been commenced in (name of court where held) by the State of Nevada, plaintiff, against each of the defendants hereinafter named, and each of the following-described tracts or parcels of land with the improvements thereon, and improvements when separately assessed, and all owners of, or claimants to the same, known or unknown, to recover the tax and delinquency assessed to the defendant against the property, for the fiscal year commencing ................, and ending ................, and that a summons has been duly issued in each case; and you are further notified that unless you appear and answer to the complaint filed in such cause, on or before the ............. day of the month of ............ of the year ......, judgment will be taken against you and the real estate and improvements herein described, for the amount of tax and delinquency specified, and cost of suit.  Tax and delinquency: A.B. (describe real estate and improvements as in summons) .............................. ................. $................; E.F., personal property, assessed at $..................  .......................................................   C.D., District Attorney  County of.....................   [Part 46:344:1953] — (NRS A 2001, 51; 2005, 516)