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

NRS 361.7318: Certificate of assignment: Issuance; contents; security interest.

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Where this section sits in the code
  1. TITLE 32 — REVENUE AND TAXATION
  2. CHAPTER 361 - PROPERTY TAX
  3. COLLECTION OF TAXES
  4. Assignments of Tax Liens

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.

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

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