{"data":{"id":"us-nv/nrs-361.7318","jurisdiction":"us-nv","citation":"NRS 361.7318","heading":"Certificate of assignment: Issuance; contents; security interest.","body":"1. The county treasurer shall issue a certificate of assignment to each assignee of a tax lien.\n2. Each certificate of assignment must include:\n(a) The legal description and parcel number of the real property which is the subject of the tax lien;\n(b) The year or years for which the delinquent taxes were assessed on the parcel;\n(c) The name of the owner of the property, if known;\n(d) The amount the county treasurer received for the tax lien pursuant to NRS 361.7312; and\n(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.\n3. 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.","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#NRS361Sec7318","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"c200cbca16bd83fb3db4268934ab304e43115d30c068bd6cf7c0a698d988e12b","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.7316","next":"us-nv/nrs-361.732"},"notice":"GroundRules: Original legal text. Not legal advice."}