1.  If there are deferred taxes that have not been paid under the provisions of NRS 361A.265, 361A.280 or 361A.283 at the time real property is sold or transferred, the seller must notify the buyer in writing that there is a lien for deferred taxes on the property.

Terms Used In Nevada Revised Statutes 361A.290

  • 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.  The owner of the property as of the date on which the deferred taxes become due pursuant to this chapter is liable for the deferred taxes.