{"data":{"id":"us-nv/nrs-361.731","jurisdiction":"us-nv","citation":"NRS 361.731","heading":"“Tax lien” defined.","body":"“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:\n1. To the county treasurer; or\n2. 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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361 - PROPERTY TAX","COLLECTION OF TAXES","Assignments of Tax Liens"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec731","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"9408b92c5416821129d75ace3a578c2816920ff83a69b58b55e9fd16d2e86747","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.7307","next":"us-nv/nrs-361.7311"},"notice":"GroundRules: Original legal text. Not legal advice."}