NAC361.5962. Duties of county treasurer upon receipt of affidavit of authorization; affidavit of compliance; affidavit of exemption.

     1. Upon receipt of an affidavit of authorization pursuant to NAC 361.596, the county treasurer shall confirm:

     (a) The last known owner or owners of record of the parcel of real property for which the affidavit is made, by inspecting:

          (1) The records of the county assessor of the county in which the property is located; or

          (2) Any other recorded document provided by the owner and acceptable to the county assessor;

     (b) The parcel number of the property and whether the property is on the secured or unsecured tax roll, by inspecting the records of the county assessor;

     (c) Whether 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;

     (d) That the assignee has complied with the bonding requirements of NRS 361.7314 or is exempt from those requirements; and

     (e) That the assignee has tendered the full amount of:

          (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; 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.

     2. For any assignee who is not exempt from the bonding requirements of NRS 361.7314, the county treasurer may consider any reliable evidence that the assignee has complied with those requirements, including, without limitation:

     (a) A copy of the bond posted by the assignee, certified by the surety or custodian of the bond to be a true and correct copy of the bond currently in force; or

     (b) An affidavit of the assignee or an authorized representative of the assignee, filed with the county treasurer and attesting to compliance by the assignee with NRS 361.7314.

     3. An affidavit of compliance filed pursuant to subsection 2 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 and electronic mail address of the assignee;

     (b) If the affidavit is made by an authorized representative of the assignee, the name and job title of the affiant;

     (c) A statement that the affiant is of sound mind, competent to make the affidavit, and that the statements in the affidavit are based on the affiant’s personal knowledge of the records of the assignee;

     (d) A statement that the assignee has posted and maintains a bond meeting the requirements of NRS 361.7314;

     (e) A statement that true and correct copies of the bond and the annual statement most recently filed with the Secretary of State pursuant to NRS 361.7314 are attached to the affidavit; and

     (f) The signature of the affiant, acknowledged before a notary public.

     4. An affidavit of compliance filed pursuant to subsection 2 must be accompanied by copies of the bond posted by the assignee and the annual statement most recently filed with the Secretary of State pursuant to NRS 361.7314.

     5. An assignee who claims to be exempt from the requirements of NRS 361.7314 because of a familial relationship with the owner must make and file with the county treasurer an affidavit of exemption. The affidavit of exemption 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 assignee;

     (b) A statement that the assignee is exempt from the requirements of NRS 361.7314 because of the assignee’s familial relationship with the owner;

     (c) A statement of the nature of the relationship, showing that the assignee is related to the owner within the third degree of consanguinity;

     (d) A statement that the assignee is of sound mind, competent to make the affidavit and that the statements in the affidavit are based on personal knowledge; and

     (e) The signature of the assignee, acknowledged before a notary public.

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