{"data":{"id":"us-nv/nrs-361.7316","jurisdiction":"us-nv","citation":"NRS 361.7316","heading":"Time and conditions of assignment.","body":"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:\n(a) The parcel is on the secured roll; and\n(b) The taxes on the parcel are delinquent pursuant to the provisions of NRS 361.483.\n2. If two or more parcels are assessed as a single parcel, one tax lien may be assigned for that single parcel.","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#NRS361Sec7316","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"df4a4cd42c2f3279ec26975f95a5f3e86a53bb10cd0629fd3e4bc4d88bcd834b","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.7314","next":"us-nv/nrs-361.7318"},"notice":"GroundRules: Original legal text. Not legal advice."}