reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.685 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 notice published or posted, with the affidavit of the publisher or foreman in the office, setting forth the date of each publication of the notice in the newspaper in which the notice was published.  2. The officers shall file a copy of the notices posted, with an affidavit of the time and place of posting.  3. Copies so filed or certified copies thereof are prima facie evidence of all the facts contained in the notice or affidavit, in all courts in the State.  4. The publishers are entitled to not more than the legal rate for each case for publishing a notice, including the making of the affidavit.  5. The county recorder is entitled to 50 cents for filing each notice of publication, including the affidavit.  6. The sums allowed must be taxed and collected as other costs in the case from the defendant, and in no case may they be charged against or collected from the county or State.  [Part 46:344:1953] — (NRS A 2005, 517; 2013, 1560)
NV Rev Stat § 361.690 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 other civil cases, for the amount of taxes with penalties and costs as provided by law.  2. If, upon the return day, no person appears and answers for the real estate and improvements thereon, or for the improvements when assessed separately, then the default of the real estate and improvements thereon, or of the improvements when assessed separately, and of all owners of or claimants to the same, known or unknown, may be entered and final judgment rendered as in other civil cases.  [Part 46:344:1953]
NV Rev Stat § 361.695 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 under the provisions of this chapter.  3. Denying all claim, title or interest in the property assessed at the time of the assessment.  4. That the land is situated in, and has been assessed in, another county, and the taxes thereon paid.  5. Alleging fraud in the assessment, or that the assessment is out of proportion to and above the taxable value of the property assessed. If the defense is based upon the ground that the assessment is above the taxable value of the property, the defense is only valid as to the proportion of the tax based upon the excess of valuation, but in no such case may an entire assessment be declared void.  6. If the action is brought by the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733, inclusive, that the assignment did not comply with the provisions of NRS 361.7303 to 361.733, inclusive.  7. If the action is brought by the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733, inclusive, that the defendant has redeemed the tax lien pursuant to NRS 361.7326.  [47:344:1953] — (NRS A 1981, 805; 2005, 517; 2013, 1560)
NV Rev Stat § 361.705 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 judgment in or upon which such sale was made, and shall entitle the holder thereof to possession of such property, which possession may be obtained by an action in a Justice Court for the unlawful withholding thereof in the same manner as where tenants hold over after the expiration of their lease.  [Part 49:344:1953; A 1954, 29]
NV Rev Stat § 361.710 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 applicable to the proceedings under this chapter.  [Part 49:344:1953; A 1954, 29]
NV Rev Stat § 361.715 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 the payment of fees in advance.  2. All costs shall be taxed and entered in the judgment against the person and the real estate and the improvements, when the judgment is the same against all; but if the judgment against the person and the property is for different sums, then the costs may be apportioned by the court as the same may be deemed just.  3. No fees or costs shall be paid to any officer unless the same are collected from the defendant except when property sold for taxes is purchased by the county, in which case the county shall pay all fees and costs properly charged or taxed against such property, and the board of county commissioners shall allow the fees and costs provided for in this section, and direct the same to be paid out of the general fund of the county.  [55:344:1953]
NV Rev Stat § 361.720 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 fixed in this chapter for the commencement of actions against delinquent taxpayers, pay to the county treasurer all money collected by the district attorney for taxes, taking a receipt for the amounts so paid; and  (c) At the same time, file with the county auditor a list of all judgments obtained by the district attorney up to the date for taxes under the provisions of this chapter, stating therein:  (1) The names of the defendants, if known, or if unknown, a description of the property.  (2) The amount of each judgment.  (3) The name of the court in which the judgment was obtained.  2. On the Friday next preceding the first Monday in September in each year, the district attorney shall:  (a) Pay to the county treasurer all money received by the district attorney from taxes and not previously paid over, taking a receipt therefor;  (b) File with the county auditor a list of all judgments obtained by the district attorney and not previously filed as provided in subsection 1; and  (c) Make out and file with the county auditor an affidavit stating that the district attorney has paid to the county treasurer all money collected by him or her for taxes prior to that date, and that the several lists filed by the district attorney, as directed in this section, contain all judgments obtained by him or her under the provisions of this chapter.  [56:344:1953]
NV Rev Stat § 361.725 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 the office of the county auditor with the delinquent list or lists, and the county auditor shall then carefully compare the same with the statements filed by the district attorney. If the same shall be found to be correct, the county auditor shall give to the district attorney a receipt specifying the same.  2. The district attorney shall at the same time deliver to the county auditor a written statement of all delinquent taxes upon the delinquent list or lists remaining uncollected, or for which suit has not been brought, with his or her reason in detail for not being able to collect the same, or for not bringing suit.  3. The county auditor shall immediately file the delinquent list or lists and statement with the clerk of the board of county commissioners, and the board of county commissioners shall revise the same by striking off such taxes as cannot be collected. The delinquent list or lists must then be returned to the county auditor, who shall note the changes made and shall then return the same to the district attorney, taking his or her receipt therefor.  [57:344:1953] — (NRS A 2009, 1028)
NV Rev Stat § 361.730 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 or her office and shall be removed forthwith therefrom; and  2. Be guilty of a gross misdemeanor.  [58:344:1953] — (NRS A 1967, 560)
NV Rev Stat § 361.7303 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.7307 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 by 2013, 1556)
NV Rev Stat § 361.731 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.731 - "Tax lien" defined.

Tax lien means a perpetual lien which remains against a parcel of real property until the taxes assessed against that parcel and any penalties, interest, fees and costs which may accrue thereon are paid:  1. To the county treasurer; or  2. If the lien is assigned pursuant to NRS 361.7303 to 361.733, inclusive, to the assignee or any successor in interest of the assignee.  (Added to NRS by 2005, 508; A 2013, 1561)
NV Rev Stat § 361.7311 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7311 - Agreements for assignment of tax liens.

  1. If any taxes assessed against a parcel of real property pursuant to this chapter are delinquent and the requirements of NRS 361.7316 are otherwise satisfied, an owner of the property may authorize the county treasurer of the county in which the property is located to assign to an assignee the tax lien on the property. Any such authorization must be in writing and acknowledged by the owner before a notary public.  2. An authorization given pursuant to this section must be made pursuant to a separate written agreement between the owner and the assignee. The agreement:  (a) Must provide that:  (1) The owner may redeem the tax lien by paying to the assignee the amounts required by the agreement, in the manner provided by the agreement; and  (2) The assignee is required to issue a release of the tax lien to the owner within 20 business days after the owner pays in full the amounts required by the agreement and otherwise fully performs the owner’s obligations under the agreement.  (b) May provide for payment by the owner to the assignee of:  (1) The amount paid by the assignee to the county treasurer pursuant to NRS 361.7312 as consideration for the assignment;  (2) Fees for recording and other expenses incurred by the assignee in connection with the authorization and assignment, the total of which must not exceed $600 if the property is a single-family residence occupied by the owner;  (3) Interest on the foregoing amounts, until paid as provided by the agreement, at a rate not to exceed 15 percent per annum; and  (4) Any costs reasonably and necessarily incurred by the assignee to enforce the agreement or the tax lien, including, without limitation, attorney’s fees and costs of suit, if the owner does not redeem the lien or otherwise does not perform in accordance with the agreement.  (c) May provide for either or both of the following remedies if the owner fails to redeem the tax lien or otherwise fails to perform in accordance with the agreement:  (1) An action by the assignee for collection of the amounts due pursuant to the agreement, as provided by law for the enforcement of contracts in writing; and  (2) An action by the assignee for collection of the taxes, penalties, interest, fees and costs relating to the tax lien, in the manner provided by NRS 361.625 to 361.730, inclusive, except insofar as any provision of those sections applies only to the district attorney of the county or an action commenced by the district attorney.  3. The assignee shall cause the agreement described in subsection 2, with the certificate of assignment of the tax lien issued pursuant to NRS 361.7318, to be recorded in the office of the county recorder of the county in which the property is located.  (Added to NRS by 2013, 1556)
NV Rev Stat § 361.7312 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 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:  (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.  (Added to NRS by 2005, 509; A 2013, 1561)
NV Rev Stat § 361.7314 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7314 - Posting of bond by assignee; exception.

  1. Except as otherwise provided in subsection 4, an assignee shall post a cash bond or surety bond:  (a) In the penal sum of $500,000; and  (b) Conditioned to provide indemnification to any owner of real property in this State with respect to which a tax lien is assigned to the assignee if the owner is determined to have suffered damage as a result of the assignee’s wrongful failure or refusal to perform the obligations of the assignee under an agreement entered into pursuant to NRS 361.7311.  2. No part of the bond required by this section may be withdrawn while any agreement entered into pursuant to NRS 361.7311, to which the assignee is a party, remains in effect with respect to real property in this State.  3. Except as otherwise provided in subsection 4, each assignee shall annually submit to the Secretary of State a written statement, made under penalty of perjury:  (a) That the assignee has posted the bond required by this section; and  (b) Stating the name and business address of the surety or person with whom the bond has been posted.  Any assignee or other person who knowingly makes or causes to be made a false statement to the Secretary of State pursuant to this subsection is guilty of a misdemeanor.  4. The provisions of this section do not apply to any assignee who is related within the third degree of consanguinity to the owner of the real property that is the subject of the assignment.  (Added to NRS by 2005, 509; A 2013, 1561)
NV Rev Stat § 361.7316 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7316 - Time and conditions of assignment.

  1. A county treasurer may assign a tax lien against a parcel of real property at any time after the taxes on that parcel become delinquent and before judgment in favor of the county is entered pursuant to NRS 361.700 if:  (a) The parcel is on the secured roll; and  (b) The taxes on the parcel are delinquent pursuant to the provisions of NRS 361.483.  2. If two or more parcels are assessed as a single parcel, one tax lien may be assigned for that single parcel.  (Added to NRS by 2005, 509; A 2013, 1562)
NV Rev Stat § 361.7318 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 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.  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.  (Added to NRS by 2005, 510; A 2013, 1563)
NV Rev Stat § 361.732 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.732 - Issuance of duplicate certificate of assignment.

If an assignee requests the county treasurer to issue a duplicate certificate of assignment, the assignee must submit to the county treasurer a notarized affidavit which attests that the original certificate was lost or destroyed. The county treasurer shall, upon receipt of the affidavit, issue to the assignee an exact duplicate of the certificate of assignment.  (Added to NRS by 2005, 511; A 2013, 1563)
NV Rev Stat § 361.7322 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7322 - Record of assignment.

The county treasurer shall make a notation in his or her records whenever he or she assigns a tax lien pursuant to the provisions of NRS 361.7303 to 361.733, inclusive.  (Added to NRS by 2005, 510; A 2013, 1564)
NV Rev Stat § 361.7326 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7326 - Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien.

  1. An owner of property may redeem a tax lien assigned pursuant to the provisions of NRS 361.7303 to 361.733, inclusive, without a prepayment penalty at any time after the assignment by paying the amounts owed to the assignee under the agreement entered into pursuant to NRS 361.7311.  2. If an owner who redeems the tax lien has been served with a summons pursuant to NRS 361.670, the owner must pay the costs incurred by the assignee to commence the action.  3. Within 20 business days after the redemption of the tax lien, the assignee shall issue a release of the lien to the owner.  4. A release issued pursuant to subsection 3 must include:  (a) The legal description and parcel number of the property which is the subject of the tax lien;  (b) The year or years for which the taxes related to the lien were assessed on the parcel;  (c) The recording information for the documents recorded pursuant to subsection 3 of NRS 361.7311; and  (d) The date the tax lien is redeemed.  5. The assignee shall:  (a) Cause the release to be recorded in the office of the county recorder of the county in which the property is located; and  (b) Cause a copy of the release to be sent to the county treasurer of that county.  (Added to NRS by 2005, 511; A 2013, 1564)
NV Rev Stat § 361.733 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.733 - Commencement of action for collection by assignee; notice of action and claim.

  1. Except as otherwise provided in this section, if a tax lien is not redeemed pursuant to NRS 361.7326, the assignee may commence an action pursuant to NRS 361.625 to 361.730, inclusive, for the collection of the delinquent taxes, penalties, interest, fees and costs owed pursuant to the certificate of assignment and the agreement entered into pursuant to NRS 361.7311. An assignee may not commence such an action before the earliest date on which an action could be commenced by the district attorney of the county pursuant to NRS 361.635.  2. Not later than 60 days before commencing such an action, the assignee shall cause written notice of the intended action and the assignee’s claim, stating the amount owed to the assignee, to be mailed by certified mail to:  (a) The owner of the property at the owner’s last known address; and  (b) Each of the following persons, as their interest in the property appears of record:  (1) The beneficiary under any deed of trust; and  (2) The mortgagee under any mortgage.  3. At any time after notice is given pursuant to subsection 2 and before the commencement of an action by the assignee, any person related to the owner of the property within the third degree of consanguinity or any beneficiary or mortgagee described in subsection 2 may obtain an assignment of the tax lien from the assignee by paying the assignee the amount then owed to the assignee.  (Added to NRS by 2005, 512; A 2013, 1565)
NV Rev Stat § 361.736 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.736 - Definitions.

As used in NRS 361.736 to 361.7398, inclusive, unless the context otherwise requires, the words and terms defined in NRS 361.7362 to 361.7372, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2003, 1620)
NV Rev Stat § 361.7362 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7362 - "Claim" defined.

Claim means a claim for the postponement of the payment of property tax filed pursuant to NRS 361.738.  (Added to NRS by 2003, 1620)
NV Rev Stat § 361.7364 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.7364 - "Household" defined.

Household means a claimant and a spouse, parent, child or sibling, or any combination thereof.  (Added to NRS by 2003, 1620)