2023 Nevada Revised Statutes › Chapter 361 - Property Tax › 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 conveyed in the manner prescribed in this section and in NRS 361.603 or conveyed without sale as provided in NRS 361.604.
2. If the property is to be sold, the board of county commissioners may make an order, to be entered on the record of its proceedings, directing the county treasurer to sell the property particularly described therein, after giving notice of sale, for a total amount not less than the amount of the taxes, costs, penalties and interest legally chargeable against the property as stated in the order.
3. Except as otherwise provided in subsection 4, notice of the sale must specify the day, time and place of the sale and be:
(a) Posted in at least three public places in the county, including one at the courthouse and one on the property, not less than 20 days before the day of sale or, in lieu of such a posting, by publication of the notice at least once a week for 4 consecutive weeks by four weekly insertions in some newspaper published within the county, the first publication being at least 22 days before the day of the sale, if the board of county commissioners so directs.
(b) Mailed by certified mail, return receipt requested, not less than 90 days before the day of the sale, to the owner of the parcel as shown on the tax roll and to any person or governmental entity that appears in the records of the county to have a lien or other interest in the property. If the receipt is returned unsigned, the county treasurer must make a reasonable attempt to locate and notify the owner or other person or governmental entity before the sale.
4. If, pursuant to NRS 361.567, the tax receiver has elected to use an expedited procedure for the sale of the property and the requirements of NRS 361.567 were met, notice of the sale must specify the day, time and place of the sale and be:
(a) Posted in at least three public places in the county, including one at the courthouse and one on the property, not less than 20 days before the day of sale or, in lieu of such a posting, by publication of the notice at least once a week for 4 consecutive weeks by four weekly insertions in some newspaper published within the county, the first publication being at least 22 days before the day of the sale, if the board of county commissioners so directs.
(b) Mailed by certified mail, return receipt requested, not less than 45 days before the day of the sale, to the owner of the parcel as shown on the tax roll and to any person or governmental entity that appears in the records of the county to have a lien or other interest in the property. If the receipt is returned unsigned, the county treasurer must make a reasonable attempt to locate and notify the owner or other person or governmental entity before the sale.
5. Except as otherwise provided in subsection 6, the county treasurer shall make, execute and deliver to any purchaser, upon payment to the county treasurer, as trustee, of a consideration not less than that specified in the order, a quitclaim deed, discharged of any trust of the property mentioned in the order.
6. If, not later than 5 p.m. on the third business day immediately preceding the day of the sale by the county treasurer, a municipality provides the county treasurer with an affidavit signed by the treasurer of the municipality stating that:
(a) The municipality sold the property or the property was stricken off to the municipality pursuant to NRS 271.560; and
(b) A certificate of sale for the property was issued to the purchaser pursuant to NRS 271.570 or to the municipality pursuant to NRS 271.560,
the county treasurer may not issue the quitclaim deed described in subsection 5 unless the person who purchased the property from the county pays to the municipality any amount owed pursuant to the certificate of sale issued pursuant to NRS 271.560 and 271.570 and the municipality provides an affidavit signed by the treasurer of the municipality stating that such amounts have been paid. If the purchaser does not pay the amount owed to the municipality within 20 days after the sale of the property by the county, the sale of the property by the county is void and the county treasurer may retain for administrative costs not more than 10 percent of the purchase amount paid by the purchaser.
7. Before delivering a deed, the county treasurer shall record the deed at the expense of the purchaser.
8. All deeds issued pursuant to this section, whether issued before, on or after July 1, 1955, are primary evidence:
(a) Of the regularity of all proceedings relating to the order of the board of county commissioners, the notice of sale and the sale of the property;
(b) That if, pursuant to NRS 361.567, the tax receiver has elected to use an expedited procedure for the sale of the property, the property is abandoned; and
(c) That, if the real property was sold to pay taxes on personal property, the real property belonged to the person liable to pay the tax.
9. No deed may be executed and delivered by the county treasurer until he or she files at the expense of the purchaser, with the clerk of the board of county commissioners, proper affidavits of posting and of publication of the notice of sale, as the case may be, together with his or her return of sale, verified, showing compliance with the order of the board of county commissioners, which constitutes primary evidence of the facts recited therein.
10. If the deed when regularly issued is not recorded in the office of the county recorder, the deed, and all proceedings relating thereto, is void as against any subsequent purchaser in good faith and for a valuable consideration of the same property, or any portion thereof, when his or her own conveyance is first recorded.
11. The board of county commissioners shall provide its clerk with a record book in which must be indexed the name of each purchaser, together with the date of sale, a description of the property sold, a reference to the book and page of the minutes of the board of county commissioners where the order of sale is recorded, and the file number of the affidavits and return.
[1:99:1893; A 1899, 79; 1917, 423; 1919 RL § 3767; NCL § 6529] + [Part 50:344:1953]—(NRS A 1969, 260; 1979, 467; 1989, 1628; 1999, 201; 2007, 2509; 2013, 301; 2015, 160; 2019, 753)