NRS361.7318. Certificate of assignment: Issuance; contents; security interest.

      1.  The county treasurer shall issue a certificate of assignment to each assignee of a tax lien.

      2.  Each certificate of assignment must include:

      (a) The legal description and parcel number of the real property which is the subject of the tax lien;

      (b) The year or years for which the delinquent taxes were assessed on the parcel;

      (c) The name of the owner of the property, if known;

      (d) The amount the county treasurer received for the tax lien pursuant to NRS 361.7312; and

      (e) A statement that the amount indicated on the certificate bears interest at the rate established by the agreement entered into pursuant to NRS 361.7311.

      3.  Notwithstanding the provisions of NRS 104.9109, a security interest in a certificate of assignment may be created and perfected in the manner provided for general intangibles set forth in NRS 104.9101 to 104.9709, inclusive.

      (Added to NRS by 2005, 510; A 2013, 1563)