1.  The county treasurer shall issue a certificate of assignment to each assignee of a tax lien.

Terms Used In Nevada Revised Statutes 361.7318

  • 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.

2.  Each certificate of assignment must include:

(a) The legal description and parcel number of the real property which is the subject of the tax lien;

(b) The year or years for which the delinquent taxes were assessed on the parcel;

(c) The name of the owner of the property, if known;

(d) The amount the county treasurer received for the tax lien pursuant to NRS 361.7312; and

(e) A statement that the amount indicated on the certificate bears interest at the rate established by the agreement entered into pursuant to NRS 361.7311.

3.  Notwithstanding the provisions of NRS 104.9109, a security interest in a certificate of assignment may be created and perfected in the manner provided for general intangibles set forth in NRS 104.9101 to 104.9709, inclusive.

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