NRS 361.570
Trustee’s certificate: Issuance to county treasurer

  • effect
  • contents
  • recordation
  • annual assessment of property held in trust.

1.

Pursuant to the notice given as provided in NRS 361.5648 and 361.565 and at the time stated in the notice, the tax receiver shall make out a certificate that describes each property on which delinquent taxes, penalties, interest and costs have not been paid. Except as otherwise provided in this subsection, the certificate authorizes the county treasurer, as trustee for the State and county, to hold each property described in the certificate for the period of 2 years after the first Monday in June of the year the certificate is dated, unless sooner redeemed. For each property described in the certificate that has been determined to be abandoned pursuant to NRS 361.567, the certificate authorizes the county treasurer, as trustee for the State and county, to hold the property for the period of 1 year after the first Monday in June of the year the certificate is dated, unless sooner redeemed.

2.

The certificate must specify:

(a)

The amount of delinquency on each property, including the amount and year of assessment;

(b)

The taxes, and the penalties and costs added thereto, on each property, and that, except as otherwise provided in NRS 360.232 and 360.320, interest on the taxes will be added at the rate of 10 percent per annum, assessed monthly, from the date due until paid; and

(c)

The name of the owner or taxpayer of each property, if known.

3.

The certificate must state:

(a)

For each property described in the certificate that has not been determined to be abandoned pursuant to NRS 361.567, that each such property may be redeemed within 2 years after the date of the certificate;

(b)

For each property described in the certificate that has been determined to be abandoned pursuant to NRS 361.567, that each such property may be redeemed within 1 year after the date of the certificate;

(c)

That the title to each property not redeemed vests in the county for the benefit of the State and county; and

(d)

That a tax lien may be assigned against the parcel pursuant to the provisions of NRS 361.7303 to 361.733, inclusive.

4.

Until the expiration of the period of redemption, each property held pursuant to the certificate must be assessed annually to the county treasurer as trustee. Before the owner or his or her successor redeems the property, he or she must also pay the county treasurer holding the certificate any additional taxes, penalties and costs assessed and accrued against the property after the date of the certificate, together with interest on the taxes at the rate of 10 percent per annum, assessed monthly, from the date due until paid, unless otherwise provided in NRS 360.232 and 360.320.

5.

A county treasurer shall take a certificate issued to him or her pursuant to this section. The county treasurer may cause the certificate to be recorded in the office of the county recorder against each property described in the certificate to provide constructive notice of the amount of delinquent taxes on each property respectively. The certificate reflects the amount of delinquent taxes, penalties, interest and costs due on the properties described in the certificate on the date on which the certificate was recorded, and the certificate need not be amended subsequently to indicate additional taxes, penalties, interest and costs assessed and accrued or the repayment of any of those delinquent amounts. The recording of the certificate does not affect the statutory lien for taxes provided in NRS 361.450.

Source: Section 361.570 — Trustee’s certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust., https://www.­leg.­state.­nv.­us/NRS/NRS-361.­html#NRS361Sec570.

361.565
Publication of notice of delinquent taxes: Time, manner and costs of publication
361.567
Expedited procedure for sale of abandoned property
361.570
Trustee’s certificate: Issuance to county treasurer
361.577
Costs of abating nuisance chargeable against property held by county treasurer.
361.580
Accounting by tax receiver to county auditor following period for redemption
361.585
Execution and delivery of deeds to county treasurer as trustee after period of redemption
361.590
Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption
361.595
Conveyances of property held in trust by county treasurer: Procedure
361.600
Limitation of action to recover land sold for taxes.
361.603
Acquisition by local government or Nevada System of Higher Education of property held in trust.
361.604
Acquisition by Indian tribe of property held in trust.
361.605
Rental of property held in trust
361.606
Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust.
361.607
Leases for development of oil, gas and geothermal resources: Procedure for leasing.
361.608
Leases for development of oil, gas and geothermal resources: Term of lease.
361.610
Disposition of amounts received from sale price, rents or redemption of property held in trust
361.615
Liability of county treasurer for failure to perform duties of trust.
361.620
Payment of penalties, interest and costs into county general fund.
361.5648
Mailing of notice of delinquent taxes: Duties of tax receiver
Last Updated

Jun. 24, 2021

§ 361.570’s source at nv​.us