Section 361.5964 - Denial of certificate of assignment1. The county treasurer shall not issue a certificate of assignment of a tax lien if the county treasurer:(a) Believes that any information included in the affidavit of authorization filed pursuant to NAC 361.596 is inaccurate or incomplete;(b) Determines that the property is on the unsecured tax roll;(c) Except as otherwise ordered by the federal bankruptcy court in which the proceeding is pending, determines that an owner of the property or the property itself is the subject of a pending proceeding in bankruptcy;(d) Determines that any taxes assessed against the property or any applicable penalties, interest, fees or costs are owed for a tax year not specified in the affidavit of authorization;(e) Determines that the assignee has failed to tender any part of the amount required to be tendered pursuant to NRS 361.7312 and NAC 361.5962; or(f) Determines that an owner of the property or the assignee has not complied with any requirement of: (1)NRS 361.7303 to 361.733, inclusive; or(2) NAC 361.595 to 361.597, inclusive.2. If, pursuant to subsection 1, the county treasurer is unable to issue a certificate of assignment, he or she shall give written notice of that fact to the assignee and: (a) The owner of the property; or(b) If the provisions of subsection 2 of NAC 361.596 are applicable, the owner or authorized agent designated pursuant to that subsection.3. The notice given pursuant to subsection 2 must: (a) State the reason for the inability of the county treasurer to issue the certificate;(b) Describe any additional document or information or state the amount of any additional payment required to approve the assignment and state the date by which, pursuant to subsection 4, the document, information or payment must be received by the county treasurer; and(c) Be sent by first-class mail to the owner and assignee at the mailing addresses set forth in the affidavit of authorization.4. If notice is given by the county treasurer as provided in subsections 2 and 3 and the county treasurer does not, within 30 days after the date of the notice, receive from the owner or assignee:(a) The additional document, information or payment required to approve the assignment; or(b) Any other evidence sufficient to show that the assignment complies with the requirements of NRS 361.7303 to 361.733, inclusive, and NAC 361.595 to 361.597, inclusive, as applicable, the assignment shall be deemed to be denied. The county treasurer shall give written notice of the denial in the manner provided for a notice given pursuant to subsection 2 and return to the assignee the documents received from the assignee and the payment tendered by the assignee.Nev. Admin. Code § 361.5964
Added to NAC by Tax Comm'n by R075-13, eff. 12-23-2013