COLLECTION OF TAXES
- Delinquencies, Trustee’s Certificates, Redemption and Sale
- 361.5648 - Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide.
- 361.565 - notice of delinquent taxes: Time, manner and costs of publication; contents of notice.
- 361.570 - Trustee’s certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust.
- 361.577 - Costs of abating nuisance chargeable against property held by county treasurer.
- 361.580 - Accounting by tax receiver to county auditor following period for redemption; duties of county auditor.
- 361.585 - Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property.
- 361.590 - Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings.
- 361.595 - Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers.
- 361.600 - Limitation of action to recover land sold for taxes.
- 361.603 - Acquisition by local government or Nevada System of Higher Education of property held in trust.
- 361.604 - Acquisition by Indian tribe of property held in trust.
- 361.605 - Rental of property held in trust; application of rents.
- 361.606 - Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust.
- 361.607 - Leases for development of oil, gas and geothermal resources: Procedure for leasing.
- 361.608 - Leases for development of oil, gas and geothermal resources: Term of lease.
- 361.610 - Disposition of amounts received from sale price, rents or redemption of property held in trust; no charge against county for services of officer; claims for and agreements concerning recover
- 361.615 - Liability of county treasurer for failure to perform duties of trust.
- General Provisions
- 361.475 - County treasurers to be tax receivers.
- 361.480 - Notice to taxpayers; individual tax bills.
- 361.482 - Collection of tax levied by State.
- 361.483 - Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty.
- 361.4835 - Waiver of all or part of interest and penalty for late payment of taxes.
- 361.484 - Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision.
- 361.485 - Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected.
- 361.486 - Payment of interest on overpayment of taxes.
- Mobile and Manufactured Homes; Recreational Vehicles
- 361.561 - Applicability to certain vehicles.
- 361.562 - Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment.
- 361.5625 - Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property.
- 361.5641 - Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence.
- 361.5643 - Issuance of sticker by county assessor.
- 361.5644 - Penalty for noncompliance; seizure and sale of mobile or manufactured home.
- Property on Unsecured Roll
- 361.505 - Migratory property: Definition; placement on unsecured tax roll; proration of tax.
- 361.510 - Preparation of blank receipts for payment of taxes on movable personal property.
- 361.525 - Penalties for tax receiver giving other than required receipts.
- 361.530 - Reservation and disposition of commission on personal property tax collected. [Effective through June 30, 2011.]
- 361.535 - Date taxes become delinquent; penalty for delinquency; collection by seizure and sale of personal property or alternative methods; disposition of excess proceeds from sale of certain propert
- 361.545 - Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer.
- 361.550 - Penalty for county assessor’s neglect or refusal; duties of county auditor and district attorney.
- 361.555 - Actions against county auditor for losses sustained by State and county through defalcation of county assessor.
- 361.560 - Action to recover personal property tax.
- 361.5605 - County commissioners may designate county treasurer to collect personal property taxes.
- 361.5607 - Designation of taxes on personal property as uncollectible.
- Sales of Tax Liens
- 361.731 - “Tax lien” defined.
- 361.7312 - Authority of county to sell tax lien; prohibited purchasers.
- 361.7314 - Adoption of procedure for sale and transfer of tax liens by county treasurer.
- 361.7316 - Sale of tax lien by county treasurer: Time and conditions of sale; scope of lien; method of payment; enforcement of unsold lien.
- 361.7318 - Certificate of purchase: Issuance; rights of holder; contents; transfer; security interest.
- 361.732 - Issuance of duplicate certificate of purchase.
- 361.7322 - Preparation and maintenance of record of each tax lien sold.
- 361.7324 - Procedure when taxes on parcel again become delinquent during year after tax lien sold.
- 361.7326 - Redemption of tax lien after sale: Authorized persons; amount of required payment; issuance and contents of certificate of redemption; recording of information.
- 361.7328 - Redemption of tax lien after sale: Notification and payment of holder of certificate of purchase.
- Suits for Delinquent Taxes
- 361.625 - Payment of delinquent taxes before sale and institution of suit; filing of tax receipt.
- 361.630 - district attorney: Effect; liability for negligence.
- 361.635 - Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action.
- 361.640 - Additional bond of district attorney.
- 361.645 - Evidentiary effect of list of delinquent taxes and certificate of purchase of tax lien.
- 361.650 - Parties; venue and jurisdiction.
- 361.655 - Form of complaint by district attorney.
- 361.660 - Complaint and summons may contain more specific description of property than is contained in assessment roll.
- 361.665 - Issuance of summons.
- 361.670 - Service of summons on personal defendant and real estate and improvements.
- 361.675 - Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service.
- 361.680 - Form of notice of action by district attorney.
- 361.685 - Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs.
- 361.690 - Entry of default and final judgment on failure of defendant to appear.
- 361.695 - Answer of defendant.
- 361.700 - Judgments, liens and execution.
- 361.705 - Effect of deeds derived from sale of real property.
- 361.710 - Applicability of NRS, N.R.C.P. and N.R.A.P. to proceedings.
- 361.715 - Fees of officers; taxing and apportionment of costs.
- 361.720 - Duties of district attorney on collection of delinquent taxes.
- 361.725 - Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes.
- 361.730 - Penalties for district attorney failing or refusing to pay over tax money.