Nevada Revenue and Taxation

Sec. § 361.733
Commencement of action for collection by assignee; notice of action and claim.


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1.

Except as otherwise provided in this section, if a tax lien is not redeemed pursuant to NRS 361.7326, the assignee may commence an action pursuant to NRS 361.625 to 361.730, inclusive, for the collection of the delinquent taxes, penalties, interest, fees and costs owed pursuant to the certificate of assignment and the agreement entered into pursuant to NRS 361.7311. An assignee may not commence such an action before the earliest date on which an action could be commenced by the district attorney of the county pursuant to NRS 361.635.

2.

Not later than 60 days before commencing such an action, the assignee shall cause written notice of the intended action and the assignee’s claim, stating the amount owed to the assignee, to be mailed by certified mail to:

(a)

The owner of the property at the owner’s last known address; and

(b)

Each of the following persons, as their interest in the property appears of record:

(1)

The beneficiary under any deed of trust; and

(2)

The mortgagee under any mortgage.

3.

At any time after notice is given pursuant to subsection 2 and before the commencement of an action by the assignee, any person related to the owner of the property within the third degree of consanguinity or any beneficiary or mortgagee described in subsection 2 may obtain an assignment of the tax lien from the assignee by paying the assignee the amount then owed to the assignee.
POSTPONEMENT OF PAYMENT OF TAX
Source

Last accessed
Feb. 5, 2021