Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER361. Property Tax |
COLLECTION OF TAXES |
Assignments of Tax Liens |
NRS361.731. “Tax lien” defined.
Latest version.
- “Tax lien” means a perpetual lien which remains against a parcel of real property until the taxes assessed against that parcel and any penalties, interest, fees and costs which may accrue thereon are paid:
1. To the county treasurer; or
2. If the lien is assigned pursuant to NRS 361.7303 to 361.733, inclusive, to the assignee or any successor in interest of the assignee.
(Added to NRS by 2005, 508; A 2013, 1561)