Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter361 Property Tax |
COLLECTION OF TAXES |
Assignment of Tax Liens by County Treasurers |
NAC361.5968. Effect of certificate of assignment.
Latest version.
- A certificate of assignment of a tax lien does not:
1. Entitle the assignee to the assignment of a tax lien for any tax year not enumerated in the affidavit of authorization;
2. Change the date upon which any unpaid taxes become delinquent; or
3. If taxes assessed against the property or any applicable penalties, interest, fees and costs are not paid:
(a) Affect the duty of the county treasurer to:
(1) Mail notice of the delinquency pursuant to NRS 361.5648; or
(2) Issue a certificate to the county treasurer as trustee pursuant to NRS 361.570; or
(b) Change the period of redemption provided by NRS 361.570.
(Added to NAC by Tax Comm’n by R075-13, eff. 12-23-2013)