Section 361.7312 - Assignment of tax lien by county treasurer1. Except as otherwise provided in subsection 2, a county treasurer shall assign a tax lien against a parcel of real property upon which the taxes are delinquent if the assignee: (a) Presents the county treasurer with: (1) Written authorization for the assignment, duly executed by the owner of the property in accordance with NRS 361.7311; and(2) Evidence that the assignee has posted and maintains the bond required by NRS 361.7314 in the penal sum required by that section, or an affidavit showing that the assignee is exempt from the requirement pursuant to subsection 4 of that section; and(b) Tenders to the county treasurer the full amount of the delinquent taxes assessed against the property and any applicable penalties, interest, fees and costs. Payment must be made in cash or by certified check, money order or wire transfer.2. A county treasurer may not assign a tax lien to a government, governmental agency or political subdivision of a government.3. An assignment of a tax lien pursuant to this section does not affect the priority of the tax lien.Added to NRS by 2005, 509; A 2013, 1561Amended by 2013, Ch. 331,§12, eff. 7/1/2013.Added to NRS by 2005, 509