Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER361. Property Tax |
COLLECTION OF TAXES |
Suits for Delinquent Taxes |
NRS361.685. Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs.
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1. The district attorney or the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733, inclusive, shall file in the office of the county recorder a copy of each notice published or posted, with the affidavit of the publisher or foreman in the office, setting forth the date of each publication of the notice in the newspaper in which the notice was published.
2. The officers shall file a copy of the notices posted, with an affidavit of the time and place of posting.
3. Copies so filed or certified copies thereof are prima facie evidence of all the facts contained in the notice or affidavit, in all courts in the State.
4. The publishers are entitled to not more than the legal rate for each case for publishing a notice, including the making of the affidavit.
5. The county recorder is entitled to 50 cents for filing each notice of publication, including the affidavit.
6. The sums allowed must be taxed and collected as other costs in the case from the defendant, and in no case may they be charged against or collected from the county or State.
[Part 46:344:1953]—(NRS A 2005, 517; 2013, 1560)