Nev. Admin. Code § 361.596

Current through October 11, 2024

Section 361.596 - Affidavit of authorization

1. An owner of a parcel of real property who wishes to authorize the county treasurer of the county in which the property is located to assign a tax lien on the property pursuant to NRS 361.7311, must file with the county treasurer an affidavit of authorization as provided in this section.

2. If the property is owned by more than one person:

(a) Each such person must join in the affidavit of authorization and the separate written agreement with the assignee required by subsection 2 of NRS 361.7311.

(b) The affidavit of authorization must designate one of the owners or an authorized agent of the owners to:

(1) Respond to any inquiry from the county treasurer relating to the assignment; and

(2) Receive any notice given by the county treasurer pursuant to NAC 361.5964.

3. The affidavit of authorization must be made on a form approved by the Commission, comply with the requirements of subsection 3 of NRS 247.110 and include:

(a) The name, mailing address, electronic mail address and daytime telephone number of the owner or an authorized agent of the owner;

(b) The name, mailing address, electronic mail address and daytime telephone number of the assignee;

(c) The legal description of the property and, if the description is by metes and bounds, the name and address of the entity or natural person who prepared the description;

(d) The street address, if applicable, and parcel number of the property;

(e) The total amount of all delinquent taxes assessed and owed against the property for any preceding tax year;

(f) If any installment of the taxes assessed against the property for the current tax year has not been paid, the total amount of the taxes assessed against the property for the current tax year, including, without limitation, the amount of any installment that has not yet become due;

(g) The amount of any applicable penalties, interest, fees and costs as of the date of the affidavit;

(h) If a certificate has been issued to the county treasurer with respect to the property pursuant to NRS 361.570, any other amount required to be paid pursuant to subsection 4 of that section and not otherwise described in paragraph (e), (f) or (g) of this subsection;

(i) Each preceding tax year for which delinquent taxes are owed and, if any installment of the taxes assessed against the property for the current tax year has not been paid, the current tax year;

(j) A statement that neither the owner nor the property is the subject of a pending proceeding in bankruptcy;

(k) A statement authorizing the assignee to pay:

(1) All delinquent taxes assessed and owed against the property for any preceding tax year;

(2) If any installment of the taxes assessed against the property for the current tax year has not been paid, the total amount of the taxes assessed against the property for the current tax year, including, without limitation, the amount of any installment that has not yet become due;

(3) Any applicable penalties, interest, fees and costs imposed by any local taxing entity or its agent for each tax year specified in the affidavit; and

(4) If a certificate has been issued to the county treasurer with respect to the property pursuant to NRS 361.570, any other amount required to be paid pursuant to subsection 4 of that section and not otherwise described in subparagraph (1), (2) or (3) of this paragraph;

(l) If the property is owned by more than one person, a statement that each such person has joined in the affidavit of authorization and the separate written agreement with the assignee required by subsection 2 of NRS 361.7311;

(m) A statement authorizing the county treasurer:

(1) To certify that payment has been tendered on behalf of the owner of:

(I) All delinquent taxes assessed and owed against the property for any preceding tax year;

(II) If any installment of the taxes assessed against the property for the current tax year has not been paid, the total amount of the taxes assessed against the property for the current tax year, including, without limitation, the amount of any installment that has not yet become due;

(III) Any applicable penalties, interest, fees and costs; and

(IV) If a certificate has been issued to the county treasurer with respect to the property pursuant to NRS 361.570, any other amount required to be paid pursuant to subsection 4 of that section and not otherwise described in sub-subparagraph (I), (II) or (III) of this subparagraph; and

(2) To assign the tax lien on the property to the assignee; and

(n) The signature of the owner, acknowledged before a notary public.

4. The affidavit of authorization must be accompanied by a copy of the separate written agreement between the owner and the assignee required by subsection 2 of NRS 361.7311.

Nev. Admin. Code § 361.596

Added to NAC by Tax Comm'n by R075-13, eff. 12-23-2013

NRS 360.090, 360.250