NAC361.5966. Issuance of certificate of assignment.

     1. If the assignment complies with the requirements of NRS 361.7303 to 361.733, inclusive, and NAC 361.595 to 361.597, inclusive, the county treasurer shall promptly issue a certificate of assignment of the tax lien to the assignee.

     2. The certificate of assignment must be on a form approved by the Commission and must include, in addition to the information required by NRS 361.7318:

     (a) The name, mailing address and electronic mail address of the assignee;

     (b) The parcel number of the property;

     (c) The street address of the property, if applicable;

     (d) 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;

     (e) A statement certifying that the assignee has paid the amount described in paragraph (d);

     (f) A statement that the county treasurer has duly received:

          (1) An affidavit of authorization made by the owner of the property;

          (2) A copy of the separate written agreement between the owner and the assignee; and

          (3) A copy of the bond posted by the assignee, affidavit of compliance or affidavit of exemption, as applicable,

Ê and that a true and correct copy of each document so received is attached as an exhibit to the certificate; and

     (g) A statement that in consideration of the receipt of the payment in full of the amount described in paragraph (d), the tax lien is assigned and transferred to the assignee.

     3. A true and correct copy of each of the documents described in paragraph (f) of subsection 2 and received by the county treasurer must be attached as an exhibit to the certificate.

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