Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 361.7316: Time and conditions of assignment.

Where this section sits in the code

TITLE 32 — REVENUE AND TAXATION
CHAPTER 361 - PROPERTY TAX
COLLECTION OF TAXES
Assignments of Tax Liens

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.

Collected 2026-09-03T05:51:37Z. Source file · JSON

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