NRS361.7316. Time and conditions of assignment.

Latest version.

      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)

                    
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