NRS 361.645 - Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien.

NV Rev Stat § 361.645 (2019) (N/A)
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1. The delinquent list or a copy thereof certified by the county treasurer showing unpaid taxes against any person or property is prima facie evidence in any court in an action commenced by the district attorney pursuant to the provisions of this chapter to prove:

(a) The assessment.

(b) The property assessed.

(c) The delinquency.

(d) The amount of taxes due and unpaid.

(e) That all the forms of law in relation to the assessment and levy of those taxes have been complied with.

2. A certificate of assignment of a tax lien issued pursuant to NRS 361.7303 to 361.733, inclusive, or a copy thereof which is certified by the county treasurer and which indicates the assignment of a tax lien to collect unpaid taxes on a parcel of real property is prima facie evidence in any court in an action commenced by the assignee to prove:

(a) The assessment.

(b) The property assessed.

(c) The delinquency.

(d) That all the forms of law in relation to the assessment and levy of those taxes and the assignment of the tax lien have been complied with.

[Part 42:344:1953] — (NRS A 2005, 514; 2013, 1559)