1.  A county treasurer may assign a tax lien against a parcel of real property at any time after the taxes on that parcel become delinquent and before judgment in favor of the county is entered pursuant to NRS 361.700 if:

Terms Used In Nevada Revised Statutes 361.7316

  • county: includes Carson City. See Nevada Revised Statutes 0.033
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

(a) The parcel is on the secured roll; and

(b) The taxes on the parcel are delinquent pursuant to the provisions of NRS 361.483.

2.  If two or more parcels are assessed as a single parcel, one tax lien may be assigned for that single parcel.