reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.5607 - Designation of taxes on personal property as uncollectible.

1. The tax receiver may petition the board of county commissioners to designate as uncollectible those taxes on personal property for whose collection all appropriate procedures have been followed and have proved unsuccessful and:
(a) Which have been delinquent for 3 years or more; or
(b) Whose amount, including penalties and costs, is $25 or less.
The board may grant or deny the petition with respect to any or all of those taxes.
2. No future liability attaches to the county assessor or the county treasurer for any taxes designated as uncollectible by the board of county commissioners under this section.
(Added to NRS by 1983, 845; A 2005, 2662; 2009, 1228)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.561 - Applicability to certain vehicles.

1. A dwelling unit identified as "chassis-mount camper," "mini motor home," "motor home," "recreational park trailer," "travel trailer," "utility trailer" and "van conversion," in chapter 482 of NRS and any other vehicle required to be registered with the Department of Motor Vehicles are subject to the personal property tax unless registered and taxed pursuant to chapter 371 of NRS. Such unregistered units and vehicles must be taxed in the manner provided in NRS 361.561 to 361.5644, inclusive.
2. As used in this section, "dwelling unit" means a vehicle that is primarily used as living quarters, but has not been converted to real property pursuant to NRS 361.244, and is located in a manufactured home park, as defined in NRS 118B.017, or on other land within the county, but not in a recreational vehicle park, as defined in NRS 108.2678, that is licensed for parking vehicles for a duration of less than 9 months per year.
(Part added to NRS by 1965, 530; part added 1969, 1164; A 1973, 231; 1975, 1086; 1977, 1000; 1985, 1987; 1989, 171; 2001, 1727, 2600; 2003, 2772)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.562 - Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment.

1. Each purchaser or repossessor of a mobile or manufactured home and each person who brings a mobile or manufactured home into the State shall report that mobile or manufactured home to the county assessor within 30 days after the date of its purchase, repossession or entry into the State.
2. If the county assessor determines that the mobile or manufactured home is:
(a) Migratory property, he or she shall assess it pursuant to NRS 361.505.
(b) Nonmigratory property, he or she shall assess it pursuant to NRS 361.260.
(Added to NRS by 1965, 530; A 1969, 1165; 1971, 176; 1973, 232; 1975, 332, 1087; 1977, 1001, 1378; 1981, 804; 1983, 499; 1989, 171; 1991, 2098; 1997, 1579)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.5625 - Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property.

A person who owns at least 25 mobile or manufactured homes that are leased within a county for commercial purposes and have not been converted to real property pursuant to NRS 361.244 shall file:
1. A written statement required by NRS 361.265 that includes an inventory of such homes; and
2. With the county assessor of the county in which the homes are situated a report of any new or used mobile or manufactured homes brought into the county as required by NRS 361.562.
(Added to NRS by 2003, 2749)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › 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 provisions of NRS 361.562, establishes to the satisfaction of the county assessor that he or she has paid the personal property tax for the current fiscal year on another mobile or manufactured home which the person has sold or exchanged, the county assessor shall allow as a credit 1/12 of the tax previously paid multiplied by the number of full months remaining in the current fiscal year after the sale or exchange of the mobile or manufactured home on which the tax was paid.
2. Has paid a personal property tax on a mobile or manufactured home to the state of his or her previous residence, the county assessor shall allow a 1/12 reduction in the tax for the current fiscal year for each calendar month that the person has paid such a tax in the other state.
(Added to NRS by 1965, 531; A 1969, 1165; 1973, 232; 1975, 332; 1981, 73; 1989, 172; 1991, 2099; 1997, 1580)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › 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 such manner as is prescribed by the Department.
(Added to NRS by 1965, 531; A 1966, 23; 1969, 1165; 1971, 199; 1973, 232, 374; 1975, 333, 1087, 1671; 1977, 1378; 1983, 499; 1985, 895; 1989, 172; 1991, 2099; 1993, 97; 1997, 1580)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › 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 added to the tax and collected therewith a penalty in the amount of 10 percent of the tax due. The county assessor may waive this penalty if he or she finds extenuating circumstances sufficient to justify the waiver.
2. If any person required to pay a personal property tax under the provisions of NRS 361.562 neglects or refuses to pay the tax on demand of the county assessor, the county assessor or his or her deputy shall seize the mobile or manufactured home upon which the taxes are due and proceed in accordance with the provisions of NRS 361.535.
3. The tax is due and the tax and any penalty must be computed for each fiscal year from the date of purchase within or importation into this state.
(Added to NRS by 1965, 531; A 1966, 24; 1969, 1166; 1973, 233; 1975, 1088; 1977, 1002; 1983; 500; 1989, 173; 1991, 2099; 1993, 97; 1997, 1580; 1999, 2774; 2013, 295)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › 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 shall cause notice of the delinquency to be published:
(a) At least once in the newspaper which publishes the list of taxpayers pursuant to NRS 361.300. If there is no newspaper in the county, the notice must be posted in at least five conspicuous places within the county.
(b) On an Internet website that is maintained by the county treasurer or, if the county treasurer does not maintain an Internet website, on an Internet website maintained by the county.
2. The cost of publication in each case must be charged to the delinquent taxpayer, and is not a charge against the State or county. The publication must be made at not more than legal rates.
3. If the delinquent property consists of unimproved real estate assessed at a sum not exceeding $25, the notice must be given by posting a copy of the notice in three conspicuous places within the county without publishing the notice in a newspaper.
4. The notice must contain the information required for a notice of delinquency pursuant to subsection 2 of NRS 361.5648.
[34:344:1953]—(NRS A 1957, 354; 1969, 1012, 1235; 1971, 215, 1090; 1975, 1672; 1979, 1066; 1983, 94, 1616; 1995, 830; 2011, 3526)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › 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 county auditor with the assessment roll and shall render for the period ending on June 30 of that year an account under oath to the county auditor as to the amount of the taxes paid on the roll, the amount of taxes stricken by the board of county commissioners and the amount of taxes delinquent on the roll.
2. The county auditor shall audit the account and make a final settlement with the ex officio tax receiver of all taxes charged against him or her on account of the assessment roll.
[36:344:1953]—(NRS A 1995, 831; 2001, 602)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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]
2023 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]
2023 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]
2023 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)
2023 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)
2023 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)
2023 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)
2023 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]
2023 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]
2023 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)
2023 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]
2023 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)
2023 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)
2023 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]
2023 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)
2023 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]
2023 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]
2023 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]
2023 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]
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)