NRS 361.7316 - Time and conditions of assignment.

NV Rev Stat § 361.7316 (2019) (N/A)
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1. A county treasurer may assign a tax lien against a parcel of real property at any time after the taxes on that parcel become delinquent and before judgment in favor of the county is entered pursuant to NRS 361.700 if:

(a) The parcel is on the secured roll; and

(b) The taxes on the parcel are delinquent pursuant to the provisions of NRS 361.483.

2. If two or more parcels are assessed as a single parcel, one tax lien may be assigned for that single parcel.

(Added to NRS by 2005, 509; A 2013, 1562)