NRS 271.445
Collection of assessments

  • assessment roll and ordinance levying assessment prima facie evidence of right to recover
  • reduction or waiver of certain penalties and interest.

1.

When any assessment is so levied by ordinance against property, including, without limitation, property owned by a person or property owned by this State or any political subdivision of this State, and is payable, the governing body shall direct:

(a)

The clerk to report to the county assessor a description of such tracts as are contained in the roll, with the amount of the assessment levied upon each and the name of the owner or occupant against whom the assessment was made.

(b)

The municipal treasurer or the county treasurer to collect the several sums so assessed.

2.

If the municipal treasurer has been directed to collect unpaid assessments, the amount so levied in the assessment roll against property, including, without limitation, property owned by a person or property owned by this State or any political subdivision of this State, shall be collected and enforced, both before and after delinquency, in the manner provided in NRS 271.540 to 271.625, inclusive, except as otherwise provided in the ordinance levying the assessments.

3.

If the county treasurer has been directed to collect unpaid assessments, the amount so levied in the assessment roll against property, including, without limitation, property owned by a person or property owned by this State or any political subdivision of this State, shall be collected and enforced, both before and after delinquency, by the county treasurer and other county officers with the other taxes in the general assessment roll of the county, as provided by law and in the same manner, except as otherwise provided in the ordinance levying the assessments.

4.

Such amounts shall continue to be a lien upon the tracts assessed until paid, as provided in NRS 271.420.

5.

When such amount is collected, it shall be credited to the proper funds.

6.

The assessment roll and the certified ordinance levying the assessment shall be prima facie evidence of the regularity of the proceedings in making the assessment and of the right to recover judgment therefor.

7.

The ordinance authorizing the levy of assessments must allow the governing body to authorize the treasurer to reduce or waive for good cause the collection of any penalties assessed pursuant to subsection 4 of NRS 271.415 and any interest incurred pursuant to NRS 271.585. If the ordinance does not authorize such a reduction or waiver, the governing body may, by resolution, grant authority to the treasurer to reduce or waive the collection of any interest incurred pursuant to NRS 271.585 relating to property for which the municipal clerk is the custodian of the certificate for the property pursuant to NRS 271.575 if the governing body makes a finding that the reduction or waiver will not cause the improvement district to have insufficient money to pay any principal and interest for the improvement district that are payable from the assessments.

Source: Section 271.445 — Collection of assessments; assessment roll and ordinance levying assessment prima facie evidence of right to recover; reduction or waiver of certain penalties and interest., https://www.­leg.­state.­nv.­us/NRS/NRS-271.­html#NRS271Sec445 (accessed May 26, 2025).

271.265
General powers of counties, cities and towns. 271.270
Collateral powers. 271.275
Procedure for initiating acquisition or improvement of project. 271.280
Procedure for provisional order. 271.285
Procedure for petition. 271.290
Subsequent procedure after filing of petition. 271.295
Combination of projects. 271.296
Neighborhood improvement projects: Dissolution of improvement district. 271.297
Neighborhood improvement projects: Modification of plan or plat. 271.300
Effect of estimates. 271.305
Provisional order: Provision and contents of notice of hearing 271.306
Apportionment of assessments for irregularly shaped tracts 271.307
Preparation of document by engineer without prior direction of governing body. 271.308
Emergency ordinance. 271.310
Provisional order: Hearing 271.315
Appeal from adverse order: Pleading with particularity required 271.320
Procedure after hearing 271.325
Resolution of governing body 271.330
Methods of acquisition or improvement. 271.332
Neighborhood improvement projects: Governing body authorized to contract for provision of improvements with nonprofit association 271.333
Neighborhood improvement projects: Contract with nonprofit association to provide for internal controls and audits 271.335
Construction contracts. 271.337
Addition of certain improvements to existing contracts for construction work 271.340
Construction by municipality: Supplies and materials. 271.345
Cooperative construction. 271.350
Use of existing improvements. 271.355
Interim warrants. 271.357
Establishment of procedure for obtaining hardship determination. 271.360
Order for proposed assessment roll 271.365
Method of computing and limitations upon assessments. 271.366
Property of school district exempt from assessments unless consented to by board of trustees. 271.367
Apportionment of assessments for security wall. 271.369
Transportation project: Estimate of expenditures to maintain, operate, improve and repair project 271.370
Determination of assessable tracts. 271.375
Preparation of proposed assessment roll 271.377
Estimate of expenditures and proposed assessment roll for neighborhood improvement projects 271.378
Estimate of expenditures and proposed assessment roll for street beautification projects 271.379
Estimate of expenditures and proposed assessment roll for waterfront maintenance projects 271.380
Notice of hearing for assessment. 271.385
Hearing for assessment 271.390
Levy of assessments 271.392
Protest by owner or resident of property to be included within assessment plat for neighborhood improvement project 271.395
Appeal from adverse determination 271.400
Assessment for street and alley intersections. 271.405
Thirty-day period for payment 271.407
Assessments against State and political subdivisions: Ninety-day period of payment 271.409
Date when payment by mail without postmark or with illegible postmark is deemed received. 271.410
Acceleration upon delinquency. 271.415
Limitations upon deferred payments 271.420
Liens 271.425
Division or combination of tracts: Apportionment or combination of assessments authorized 271.428
Surplus and deficiency fund: Source 271.429
Refund of surplus 271.430
Payment of deficiency in assessment. 271.431
Pledge of revenues. 271.432
Covenants for securing payment of assessments. 271.433
Rights and remedies of owners of property assessed. 271.434
Inaction of owner does not relieve municipal officers and agents of liability for nonperformance. 271.435
Reassessments. 271.440
Reassessment: Credit for payment of prior assessment. 271.445
Collection of assessments 271.450
Procedure to place previously omitted property upon assessment roll. 271.455
Validity of assessment for local improvement. 271.460
Payment of assessments by joint owner: Recovery from co-owners 271.465
Assessment paid in error: Recovery. 271.470
Error in assessment: Judgment for expenses of municipality properly chargeable against owner or tract. 271.472
Financial report required of association providing improvements for neighborhood improvement projects. 271.475
Bonds: Power to issue 271.477
Issuance of bonds payable solely from proceeds of assessments. 271.480
Recital of compliance in bonds or deed conclusive evidence of facts recited. 271.485
Bonds: Sale 271.487
Determination by designated agent of rates of interest on bonds and unpaid installments of assessments. 271.488
Issuance of bonds to refund all or portion of outstanding bonds 271.489
Agreements for assurance of payments on bonds. 271.490
Fund for payment of bonds 271.495
Deficiency in bond fund or surplus and deficiency fund: Payment from general fund 271.497
Municipality to prepare final accounting of bond fund 271.500
Municipality’s liability on bonds. 271.502
Assessments and other revenues pledged for payment of securities: Lien of pledge 271.505
Incontestable recital in bonds. 271.515
Bonds: Form 271.520
Bonds: Exemption from taxation 271.525
Early hearings. 271.530
Effect of faulty notice of hearing 271.535
Legal investments in bonds. 271.536
Advances of money for certain improvements in lieu of issuance of bonds or interim securities. 271.537
Limitation on number of annual installments to repay advancement. 271.538
Medium-term obligations. 271.540
Procedure for collection and enforcement of assessments by municipal treasurer. 271.545
Delinquent assessment or installment marked delinquent on assessment roll 271.550
Notice of sale by publication and mail. 271.555
Public sale: Time, place and continuation 271.560
Sale to person offering to pay amount due 271.565
Report of sale by municipal treasurer. 271.570
Certificate of sale: Contents 271.575
Municipal clerk custodian of certificates for property sold to municipality 271.580
Entry of payments and redemptions by treasurer on assessment roll. 271.585
Property bid in by or stricken off to municipality held in trust by municipality for special assessment district 271.590
Sale of property by municipality after expiration of period of redemption 271.595
Redemption of property 271.600
Recitals, contents and execution of deed 271.605
Fees for issuance of certificate of sale and deed. 271.610
Acquisition of lien by purchaser of certificate of sale 271.615
Notice to municipal treasurer of proceeding to foreclose lien for general taxes. 271.620
Sale of unsold property after maturity of last unpaid installment of bond issue. 271.625
Action by municipality for collection and enforcement of delinquent assessment or installment. 271.630
Foreclosure actions and proceedings against municipality by holders of bonds. 271.3665
Limitation on assessments against municipal land. 271.3695
Special assessment for extraordinary maintenance, repair and improvement of project located in redevelopment area in certain counties. 271.4315
Application of revenues and credits to payment of assessments. 271.4325
Lien of pledge of revenues. 271.4335
Rights and remedies cumulative. 271.4895
Submission of annual financial information to Director of Legislative Counsel Bureau.
Verified

May 26, 2025

§ 271.445. Collection of assessments's source at nv​.us