NRS 361.700
Judgments, liens and execution.


1.

In case judgment is rendered for the defendant, it shall be general, without costs, and may be entered in favor of some one or more of them, and against others, as in other civil cases; but when defendants have no claim or title to the property at the time of assessment, judgment may, notwithstanding, be entered against the property by continuing the suit and summoning the owner, known or unknown, as provided in NRS 361.670.

2.

In case judgment is rendered for the plaintiff, it may be entered against such defendant or defendants as are found liable for the tax, and for such portions as he, she or they may be found liable for.

3.

Judgment may be entered against the real estate, improvements and personal property for the taxes, penalties and costs severally due thereon; and when it appears from the assessment roll, and is not disproved at the trial, that the real estate, improvements and personal property belonged to the same person or persons at the time the assessments were made, then the whole tax of such person or persons for that year may be recovered out of any such real estate, improvements or personal property, or out of any other property of the defendant or defendants, at the time of levy under execution; but upon such real estate and improvements assessed, a lien shall attach for the taxes and penalties due upon the personal property, and shall not be released from such lien until all taxes, penalties and costs are paid, as provided in NRS 361.450.

4.

Such judgment shall be a lien as in other civil cases where judgments are rendered in the district court. Such lien shall not be extinguished until the delinquent tax, penalties and costs of suit and sale shall have been paid.

5.

The clerk of the district court may issue execution upon judgments rendered in his or her court as in other civil cases.

6.

Judgment may be rendered by default, for want of an answer, as in other civil cases.

7.

In case any person shall be sued for taxes on any lands or improvements of which he or she was the owner, or in which he or she had a claim or interest at the time of the institution of suit, and shall be discharged from personal liability under an answer in conformity with subsection 3 of NRS 361.695, and such lands or improvements shall be sold under a judgment obtained against it, and shall thereafter be redeemed by such discharged defendant, or if he or she shall pay the taxes and costs to prevent a sale, then such personally discharged defendant shall have, and is hereby given, the right of recovery over against the owner at the time of the assessment, or any subsequent purchaser, for the full sum of all taxes, penalties and costs, or redemption money paid.

8.

No court shall, in any action now or hereafter instituted under this chapter, award liquidated or other damages.

9.

The receipt of the district attorney for taxes, penalties and costs, or of the ex officio tax receiver for the redemption money, shall be prima facie evidence of the debt and of its amount.

10.

The tax receiver and all officers are empowered and directed to accept taxes due, exclusive of penalties, interest and taxes, if the property has not been sold by reason of such delinquency.

Source: Section 361.700 — Judgments, liens and execution., https://www.­leg.­state.­nv.­us/NRS/NRS-361.­html#NRS361Sec700.

Last Updated

Feb. 5, 2021

§ 361.700’s source at nv​.us