Nev. Rev. Stat. § 361.7316

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 361.7316 - Time and conditions of assignment

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:

(a) The parcel is on the secured roll; and

(b) The taxes on the parcel are delinquent pursuant to the provisions of NRS 361.483.

2. If two or more parcels are assessed as a single parcel, one tax lien may be assigned for that single parcel.

NRS 361.7316

Added to NRS by 2005, 509; A 2013, 1562

Amended by 2013, Ch. 331,§14, eff. 7/1/2013.

Added to NRS by 2005, 509