Assembly Bill No. 200–Assemblymen Hettrick, Perkins, Parks, Knecht, Angle, Arberry, Beers, Brown, Buckley, Chowning, Christensen, Conklin, Geddes, Goicoechea, Grady, Griffin, Koivisto, Marvel, McCleary, Oceguera, Sherer and Weber
February 26, 2003
____________
Joint Sponsor: Senator Cegavske
____________
Referred to Committee on Taxation
SUMMARY—Provides for sale of tax lien against parcels of real property. (BDR 32‑204)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State: No.
~
EXPLANATION
– Matter in bolded italics is new; matter
between brackets [omitted material] is material to be omitted.
Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).
AN ACT relating to taxation; authorizing a county to sell tax liens against parcels of real property located within the county under certain circumstances; requiring the county treasurer to issue a certificate of purchase for each tax lien sold; authorizing the purchaser of a tax lien to commence an action for the collection of the delinquent taxes, penalties, interest and costs; providing for the delivery of a deed to a parcel of real property which is the subject of a tax lien to the purchaser of that lien under certain circumstances; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
2-1 Section 1. Chapter 361 of NRS is hereby amended by adding
2-2 thereto the provisions set forth as sections 2 to 13, inclusive, of this
2-3 act.
2-4 Sec. 2. As used in sections 2 to 13, inclusive, of this act,
2-5 unless the context otherwise requires, “tax lien” means a
2-6 perpetual lien which remains against a parcel of real property
2-7 until the taxes assessed against that parcel for 1 year and any
2-8 penalties, interest and costs which may accrue thereon are paid.
2-9 Sec. 3. 1. Except as otherwise provided in this section, a
2-10 county may, in lieu of the remedies for the collection of delinquent
2-11 taxes set forth in NRS 361.5648 to 361.730, inclusive, sell a tax
2-12 lien against a parcel of real property whose taxes are delinquent
2-13 pursuant to the provisions of sections 2 to 13, inclusive, of this act.
2-14 2. A county may not sell a tax lien to a government,
2-15 governmental agency or political subdivision of a government.
2-16 Sec. 4. 1. Before a county may offer for sale tax liens
2-17 against parcels of real property located within the county, the
2-18 board of county commissioners of that county must adopt by
2-19 resolution a procedure for the sale and transfer of tax liens by the
2-20 county treasurer.
2-21 2. The procedure must include:
2-22 (a) The requirements for notice of the sale of the tax lien. The
2-23 notice must include:
2-24 (1) The date, time and location of the sale; and
2-25 (2) An indication of all other tax liens against that property
2-26 that have been previously sold.
2-27 (b) The manner in which:
2-28 (1) A tax lien is selected for sale;
2-29 (2) The price to purchase a tax lien is determined; and
2-30 (3) The holder of a certificate of purchase issued pursuant
2-31 to section 6 of this act may collect the delinquent taxes, interest,
2-32 penalties and costs on the parcel of real property which is the
2-33 subject of the tax lien.
2-34 Sec. 5. 1. The board of county commissioners may direct
2-35 the county treasurer to sell a tax lien against a parcel of real
2-36 property after the first Monday in June after the taxes on that
2-37 parcel become delinquent if:
2-38 (a) The parcel is on the secured roll;
2-39 (b) The taxes on the parcel are delinquent pursuant to the
2-40 provisions of NRS 361.483;
2-41 (c) The tax receiver has given notice of the delinquency
2-42 pursuant to NRS 361.5648; and
2-43 (d) The price for the tax lien established by the board is at least
2-44 equal to the amount of the taxes which are delinquent for the
2-45 parcel.
3-1 2. The county treasurer may sell a tax lien separately or in
3-2 combination with other tax liens in accordance with the procedure
3-3 adopted by the board of county commissioners pursuant to section
3-4 4 of this act.
3-5 3. Each tax lien must relate to the taxes assessed against the
3-6 parcel for 1 year.
3-7 4. The county treasurer may sell a tax lien which relates to
3-8 the taxes assessed against the parcel for any year of assessment if
3-9 those taxes are delinquent pursuant to the provisions of
3-10 NRS 361.483.
3-11 5. If two or more parcels are assessed as a single parcel, one
3-12 tax lien may be sold for that single parcel.
3-13 6. A tax lien must be purchased in cash or by certified check
3-14 or money order.
3-15 7. If a tax lien which the board of county commissioners
3-16 directs the county treasurer to offer for sale is not sold at the sale
3-17 conducted by the county treasurer, the county may collect the
3-18 delinquent taxes pursuant to the remedies for the collection of
3-19 delinquent taxes set forth in NRS 361.5648 to 361.730, inclusive.
3-20 Sec. 6. 1. The county treasurer shall issue a certificate of
3-21 purchase to each purchaser of a tax lien.
3-22 2. The holder of a certificate of purchase is entitled to
3-23 receive:
3-24 (a) The amount of the taxes which are delinquent for the year
3-25 those taxes are assessed against the parcel of real property which
3-26 is the subject of the tax lien and any penalties, interest and costs
3-27 imposed pursuant to the provisions of this chapter; and
3-28 (b) Interest on the amount described in paragraph (a) which
3-29 accrues at a rate established by the board of county
3-30 commissioners, from the date the county treasurer sells the tax
3-31 lien. The rate of interest established by the board may not be less
3-32 than 15 percent per annum or more than 30 percent per annum.
3-33 3. Each certificate of purchase must include:
3-34 (a) A description of the parcel of real property which is the
3-35 subject of the tax lien;
3-36 (b) The year the taxes which are delinquent were assessed on
3-37 the parcel;
3-38 (c) The amount the county treasurer received for the tax lien;
3-39 (d) The amount of the delinquent taxes owed on the parcel and
3-40 any penalties, interest and costs imposed pursuant to the
3-41 provisions of this chapter; and
3-42 (e) A statement that the amount indicated on the certificate
3-43 pursuant to paragraph (d) bears interest at the rate established by
3-44 the board of county commissioners, from the date the county
3-45 treasurer sells the tax lien.
4-1 4. The holder of a certificate of purchase may transfer the
4-2 certificate to another person by signing the certificate before a
4-3 notary public. A certificate of purchase may not be transferred to a
4-4 government, governmental agency or political subdivision of a
4-5 government. The transferee must submit the certificate to the
4-6 county treasurer for entry of the transfer in the record of sales of
4-7 tax liens maintained by the county treasurer pursuant to section 7
4-8 of this act.
4-9 5. Notwithstanding the provisions of NRS 104.9109, a
4-10 security interest in a certificate of purchase may be created and
4-11 perfected in the manner provided for general tangibles set forth in
4-12 NRS 104.9101 to 104.9709, inclusive.
4-13 Sec. 7. The county treasurer shall prepare and maintain a
4-14 record of each tax lien he sells pursuant to the provisions of
4-15 sections 2 to 13, inclusive, of this act. The record must include:
4-16 1. The date of the sale of the tax lien;
4-17 2. A description of the parcel of real property which is the
4-18 subject of the tax lien;
4-19 3. The year the taxes which are delinquent were assessed on
4-20 the parcel;
4-21 4. The name of the owner of the parcel, if known;
4-22 5. The name and address of the original purchaser of the tax
4-23 lien;
4-24 6. The amount of the delinquent taxes owed on the parcel and
4-25 any penalties, interest and costs imposed pursuant to the
4-26 provisions of this chapter on the date the county treasurer sells the
4-27 tax lien;
4-28 7. The name and address of any person to whom the
4-29 certificate of purchase is transferred and the date of the transfer;
4-30 8. The name of the person who redeems the tax lien, the date
4-31 of that redemption and the amount paid to redeem the tax lien;
4-32 9. The date of any judgment entered pursuant to NRS
4-33 361.700; and
4-34 10. The date on which any deed to the parcel of real property
4-35 which is the subject of the tax lien is delivered to the holder of the
4-36 certificate of purchase pursuant to section 13 of this act.
4-37 Sec. 8. If the holder of a certificate of purchase requests the
4-38 county treasurer to issue a duplicate certificate, the holder must
4-39 submit to the county treasurer a notarized affidavit which attests
4-40 that the certificate was lost or destroyed. The county treasurer
4-41 shall, upon receipt of the affidavit, issue to the holder an exact
4-42 duplicate of the certificate of purchase.
4-43 Sec. 9. 1. If a tax lien against a parcel of real property has
4-44 been sold in the year immediately preceding the date that taxes on
4-45 that parcel again become delinquent pursuant to NRS 361.483, the
5-1 county treasurer shall send a notice by certified mail to the holder
5-2 of the certificate of purchase who is listed in the record
5-3 maintained by the county treasurer. The holder may, within 90
5-4 days after he receives the notice, purchase from the county
5-5 treasurer a tax lien against the parcel for the current year of
5-6 assessment pursuant to the provisions of section 6 of this act.
5-7 2. If the holder of a certificate of purchase fails to purchase
5-8 the tax lien for the current year pursuant to subsection 1:
5-9 (a) The county may collect the delinquent taxes pursuant to
5-10 the remedies set forth in NRS 361.5648 to 361.730, inclusive; or
5-11 (b) The county treasurer may sell the tax lien to another
5-12 person if the county treasurer is directed to do so by the board of
5-13 county commissioners.
5-14 Sec. 10. 1. Any tax lien sold pursuant to the provisions of
5-15 sections 2 to 13, inclusive, of this act may be redeemed by any of
5-16 the following persons, as their interests in the parcel of real
5-17 property which is the subject of the tax lien may appear of record:
5-18 (a) The owner of the parcel of real property.
5-19 (b) The beneficiary under a deed of trust.
5-20 (c) The mortgagee under a mortgage.
5-21 (d) The person to whom the property was assessed.
5-22 (e) The person who holds a contract to purchase the property
5-23 before its conveyance to the county treasurer.
5-24 (f) The successor in interest of any person specified in this
5-25 subsection.
5-26 2. A person who redeems a tax lien must pay to the county
5-27 treasurer the amount stated on the certificate of purchase of the
5-28 tax lien including interest at the rate stated on the certificate and
5-29 any fees paid by the holder of the certificate of purchase to the
5-30 county treasurer.
5-31 3. If the person who redeems the tax lien has been served
5-32 with a summons pursuant to NRS 361.670, he must pay the costs
5-33 incurred by the holder of the certificate to commence the action.
5-34 4. The county treasurer shall issue a certificate of redemption
5-35 to each person who redeems a tax lien pursuant to this section.
5-36 5. A certificate of redemption issued pursuant to subsection 4
5-37 must include:
5-38 (a) A description of the parcel of real property which is the
5-39 subject of the tax lien;
5-40 (b) The date the tax lien is redeemed;
5-41 (c) The name and address of the person who redeems the tax
5-42 lien; and
5-43 (d) The amount paid to redeem the tax lien.
6-1 6. The county treasurer shall record the information set forth
6-2 in subsection 5 in the record he maintains pursuant to section 7 of
6-3 this act.
6-4 7. A certificate of redemption may be recorded in the office of
6-5 the county recorder.
6-6 Sec. 11. 1. The county treasurer shall, within 10 days after
6-7 a tax lien is redeemed pursuant to section 10 of this act, mail a
6-8 certified copy of the certificate of redemption to the holder of the
6-9 certificate of purchase of the tax lien.
6-10 2. The county treasurer shall pay to the holder of the
6-11 certificate of purchase the amount indicated on the certificate
6-12 pursuant to section 6 of this act at the time the holder presents the
6-13 certificate for payment.
6-14 Sec. 12. If a tax lien is not redeemed pursuant to section 10
6-15 of this act within 2 years after it is sold, the holder of the
6-16 certificate of purchase may:
6-17 1. Commence an action for the collection of the delinquent
6-18 taxes, penalties, interest and costs pursuant to NRS 361.645 to
6-19 361.715, inclusive; or
6-20 2. File a written request with the county treasurer to receive a
6-21 deed to the parcel of real property which is the subject of the tax
6-22 lien.
6-23 Sec. 13. 1. Upon receiving a written request from the
6-24 holder of a certificate of purchase to receive a deed to the parcel of
6-25 real property which is the subject of the tax lien, the county
6-26 treasurer shall cause notice of the request to be provided.
6-27 2. Notice of the request must be:
6-28 (a) Posted in at least three public places in the county,
6-29 including one at the courthouse and one on the parcel of real
6-30 property, not less than 20 days before such a deed is delivered to
6-31 the holder of the certificate of purchase or, in lieu of such a
6-32 posting, by publication of the notice for not less than 20 days in a
6-33 newspaper published within the county; and
6-34 (b) Mailed by certified mail, return receipt requested, not less
6-35 than 90 days before such a deed is delivered to the holder of the
6-36 certificate of purchase, to the owner of the parcel as shown on the
6-37 tax roll and to any person or governmental entity that appears in
6-38 the records of the county to have a lien or other interest in the
6-39 property. If the receipt is returned unsigned, the county treasurer
6-40 shall make a reasonable attempt to locate and notify the owner or
6-41 other person or governmental entity before delivering such a deed.
6-42 3. The notice must include:
6-43 (a) A statement that a deed to the parcel has been applied for;
6-44 (b) The name of the holder of the certificate of purchase who
6-45 applied for the deed;
7-1 (c) A description of the parcel of real property which is the
7-2 subject of the tax lien;
7-3 (d) The date on which the tax lien was sold;
7-4 (e) A list of the persons who may redeem the tax lien pursuant
7-5 to section 10 of this act; and
7-6 (f) The last date on which the tax lien may be redeemed.
7-7 4. The cost of providing the notice required by this section
7-8 must be paid by the person who redeems the tax lien or, if the tax
7-9 lien is not redeemed, by the holder of the certificate of purchase.
7-10 5. If the tax lien is not redeemed before the date stated in the
7-11 notice, the county treasurer shall make, execute and deliver to the
7-12 holder of the certificate of purchase a deed to the parcel of real
7-13 property which is the subject of the tax lien. Before delivering the
7-14 deed, the county treasurer shall record the deed in the office of the
7-15 county recorder. If the deed is not so recorded, the deed and all
7-16 proceedings relating thereto are void as against any subsequent
7-17 purchaser in good faith and for a valuable consideration of the
7-18 parcel of real property, or any portion thereof, when his
7-19 conveyance is first recorded.
7-20 6. If tax liens are sold to two or more persons against the
7-21 same parcel of real property pursuant to section 9 of this act:
7-22 (a) The first tax lien sold has priority over all subsequent tax
7-23 liens sold against the property.
7-24 (b) Any deed delivered pursuant to this section is subject to all
7-25 other tax liens sold against the property.
7-26 Sec. 14. NRS 361.5648 is hereby amended to read as follows:
7-27 361.5648 1. Within 30 days after the first Monday in March
7-28 of each year, with respect to each property on which the tax is
7-29 delinquent, the tax receiver of the county shall mail notice of the
7-30 delinquency by first-class mail to:
7-31 (a) The owner or owners of the property;
7-32 (b) The person or persons listed as the taxpayer or taxpayers on
7-33 the tax rolls, at their last known addresses, if the names and
7-34 addresses are known; and
7-35 (c) Each holder of a recorded security interest if the holder has
7-36 made a request in writing to the tax receiver for the notice, which
7-37 identifies the secured property by the parcel number assigned to it in
7-38 accordance with the provisions of NRS 361.189.
7-39 2. The notice of delinquency must state:
7-40 (a) The name of the owner of the property, if known.
7-41 (b) The description of the property on which the taxes are a lien.
7-42 (c) The amount of the taxes due on the property and the
7-43 penalties and costs as provided by law.
7-44 (d) That if the amount is not paid by the taxpayer or his
7-45 successor in interest[, the] :
8-1 (1) The tax receiver will, at 5 p.m. on the first Monday in
8-2 June of the current year, issue to the county treasurer, as trustee for
8-3 the State and county, a certificate authorizing him to hold the
8-4 property, subject to redemption within 2 years after the date of the
8-5 issuance of the certificate, by payment of the taxes and accruing
8-6 taxes, penalties and costs, together with interest on the taxes at the
8-7 rate of 10 percent per annum from the date due until paid as
8-8 provided by law, except as otherwise provided in NRS 360.232 and
8-9 360.320, and that redemption may be made in accordance with the
8-10 provisions of chapter 21 of NRS in regard to real property sold
8-11 under execution.
8-12 (2) And the property is a parcel of real property, a tax lien
8-13 may be sold against the parcel pursuant to the provisions of
8-14 sections 2 to 13, inclusive, of this act, if the board of county
8-15 commissioners so directs.
8-16 3. Within 30 days after mailing the original notice of
8-17 delinquency, the tax receiver shall issue his personal affidavit to the
8-18 board of county commissioners affirming that due notice has been
8-19 mailed with respect to each parcel. The affidavit must recite the
8-20 number of letters mailed, the number of letters returned[,] and the
8-21 number of letters finally determined to be undeliverable. Until the
8-22 period of redemption has expired, the tax receiver shall maintain
8-23 detailed records which contain such information as the Department
8-24 may prescribe in support of his affidavit.
8-25 4. A second copy of the notice of delinquency must be sent by
8-26 certified mail, not less than 60 days before the expiration of the
8-27 period of redemption as stated in the notice.
8-28 5. The cost of each mailing must be charged to the delinquent
8-29 taxpayer.
8-30 Sec. 15. NRS 361.570 is hereby amended to read as follows:
8-31 361.570 1. Pursuant to the notice given as provided in NRS
8-32 361.5648 and 361.565 and at the time stated in the notice, the tax
8-33 receiver shall make out a certificate that describes each property on
8-34 which delinquent taxes have not been paid. The certificate
8-35 authorizes the county treasurer, as trustee for the State and county,
8-36 to hold each property described in the certificate for the period of 2
8-37 years after the first Monday in June of the year the certificate is
8-38 dated, unless sooner redeemed.
8-39 2. The certificate must specify:
8-40 (a) The amount of delinquency on each property, including the
8-41 amount and year of assessment;
8-42 (b) The taxes, and the penalties and costs added thereto, on each
8-43 property, and that, except as otherwise provided in NRS 360.232
8-44 and 360.320, interest on the taxes will be added at the rate of 10
8-45 percent per annum from the date due until paid; and
9-1 (c) The name of the owner or taxpayer of each property, if
9-2 known.
9-3 3. The certificate must state[, and] :
9-4 (a) And it is hereby provided:
9-5 [(a)] (1) That each property described in the certificate may be
9-6 redeemed within 2 years after the date of the certificate; and
9-7 [(b)] (2) That the title to each property not redeemed vests in
9-8 the county for the benefit of the State and county.
9-9 (b) If the property is a parcel of real property, that a tax lien
9-10 may be sold against the parcel pursuant to the provisions of
9-11 sections 2 to 13, inclusive, of this act, if the board of county
9-12 commissioners so directs.
9-13 4. Until the expiration of the period of redemption, each
9-14 property held pursuant to the certificate must be assessed annually
9-15 to the county treasurer as trustee, and before the owner or his
9-16 successor redeems the property, he shall also pay the county
9-17 treasurer holding the certificate any additional taxes assessed and
9-18 accrued against the property after the date of the certificate, together
9-19 with interest on the taxes at the rate of 10 percent per annum from
9-20 the date due until paid, unless otherwise provided in NRS 360.232
9-21 and 360.320.
9-22 5. A county treasurer shall take a certificate issued to him
9-23 pursuant to this section. The county treasurer may cause the
9-24 certificate to be recorded in the office of the county recorder against
9-25 each property described in the certificate to provide constructive
9-26 notice of the amount of delinquent taxes on each property
9-27 respectively. The certificate reflects the amount of delinquent taxes
9-28 due on the properties described in the certificate on the date on
9-29 which the certificate was recorded, and the certificate need not be
9-30 amended subsequently to indicate the repayment of any of those
9-31 delinquent taxes. The recording of the certificate does not affect the
9-32 statutory lien for taxes provided in NRS 361.450.
9-33 Sec. 16. NRS 361.595 is hereby amended to read as follows:
9-34 361.595 1. Any property held in trust by any county treasurer
9-35 by virtue of any deed made pursuant to the provisions of this chapter
9-36 may be sold and conveyed in the manner prescribed in this section
9-37 and in NRS 361.603 or conveyed without sale as provided in NRS
9-38 361.604[.] and section 13 of this act.
9-39 2. If the property is to be sold, the board of county
9-40 commissioners may make an order, to be entered on the record of its
9-41 proceedings, directing the county treasurer to sell the property
9-42 particularly described therein, after giving notice of sale, for a total
9-43 amount not less than the amount of the taxes, costs, penalties and
9-44 interest legally chargeable against the property as stated in the order.
9-45 3. Notice of the sale must be:
10-1 (a) Posted in at least three public places in the county, including
10-2 one at the courthouse and one on the property, not less than 20 days
10-3 before the day of sale or, in lieu of such a posting, by publication of
10-4 the notice for 20 days in some newspaper published within the
10-5 county, if the board of county commissioners so directs.
10-6 (b) Mailed by certified mail, return receipt requested, not less
10-7 than 90 days before the sale, to the owner of the parcel as shown on
10-8 the tax roll and to any person or governmental entity that appears in
10-9 the records of the county to have a lien or other interest in the
10-10 property. If the receipt is returned unsigned, the county treasurer
10-11 [must] shall make a reasonable attempt to locate and notify the
10-12 owner or other person or governmental entity before the sale.
10-13 4. Upon compliance with such an order , the county treasurer
10-14 shall make, execute and deliver to any purchaser, upon payment to
10-15 him, as trustee, of a consideration not less than that specified in the
10-16 order, an absolute deed, discharged of any trust of the property
10-17 mentioned in the order.
10-18 5. Before delivering any such deed, the county treasurer shall
10-19 record the deed at the expense of the purchaser.
10-20 6. All such deeds, whether issued before, on or after July 1,
10-21 1955, are primary evidence:
10-22 (a) Of the regularity of all proceedings relating to the order of
10-23 the board of county commissioners, the notice of sale and the sale of
10-24 the property; and
10-25 (b) That, if the real property was sold to pay taxes on personal
10-26 property, the real property belonged to the person liable to pay the
10-27 tax.
10-28 7. No such deed may be executed and delivered by the county
10-29 treasurer until he files at the expense of the purchaser, with the clerk
10-30 of the board of county commissioners, proper affidavits of posting
10-31 and of publication of the notice of sale, as the case may be, together
10-32 with his return of sale, verified, showing compliance with the order
10-33 of the board of county commissioners, which constitutes primary
10-34 evidence of the facts recited therein.
10-35 8. If the deed when regularly issued is not recorded in the
10-36 office of the county recorder, the deed, and all proceedings relating
10-37 thereto, is void as against any subsequent purchaser in good faith
10-38 and for a valuable consideration of the same property, or any portion
10-39 thereof, when his own conveyance is first recorded.
10-40 9. The board of county commissioners shall provide its clerk
10-41 with a record book in which must be indexed the name of each
10-42 purchaser, together with the date of sale, a description of the
10-43 property sold, a reference to the book and page of the minutes of the
10-44 board of county commissioners where the order of sale is recorded,
10-45 and the file number of the affidavits and return.
11-1 Sec. 17. NRS 361.645 is hereby amended to read as follows:
11-2 361.645 1. The delinquent list or a copy thereof certified by
11-3 the county treasurer showing unpaid taxes against any person or
11-4 property [shall be] is prima facie evidence in any court in an action
11-5 commenced by the district attorney pursuant to the provisions of
11-6 this chapter to prove:
11-7 [1.] (a) The assessment.
11-8 [2.] (b) The property assessed.
11-9 [3.] (c) The delinquency.
11-10 [4.] (d) The amount of taxes due and unpaid.
11-11 [5.] (e) That all the forms of law in relation to the assessment
11-12 and levy of [such] those taxes have been complied with.
11-13 2. A certificate of purchase of a tax lien issued pursuant to
11-14 sections 2 to 13, inclusive, of this act or a copy thereof which is
11-15 certified by the county treasurer and which indicates the sale of a
11-16 tax lien to collect unpaid taxes on a parcel of real property is
11-17 prima facie evidence in any court in an action commenced by the
11-18 holder of the certificate of purchase to prove:
11-19 (a) The assessment.
11-20 (b) The property assessed.
11-21 (c) The delinquency.
11-22 (d) The amount of taxes, penalties, interest and costs due and
11-23 unpaid by the defendant.
11-24 (e) That all the forms of law in relation to the assessment and
11-25 levy of those taxes and the sale of the tax lien have been complied
11-26 with.
11-27 Sec. 18. NRS 361.650 is hereby amended to read as follows:
11-28 361.650 1. Actions authorized by NRS 361.635 [shall] must
11-29 be commenced in the name of the State of Nevada against the
11-30 person or persons so delinquent, and against all owners, known or
11-31 unknown.
11-32 2. [Such actions] An action authorized by section 12 of this
11-33 act must be commenced in the name of the holder of the certificate
11-34 of purchase of the tax lien against the person or persons
11-35 delinquent in the payment of the taxes on the parcel of real
11-36 property which is the subject of the tax lien and against all
11-37 owners, known or unknown, of that parcel.
11-38 3. Any action described in subsection 1 or 2 may be
11-39 commenced in the county where the assessment is made, before any
11-40 court in the county having jurisdiction of the amount thereof . [, and
11-41 such jurisdiction shall] The jurisdiction must be determined solely
11-42 by the amount of delinquent taxes, exclusive of penalties and costs
11-43 sued for, without regard to the location of the lands or other property
11-44 as to townships, cities or districts, and without regard to the
12-1 residence of the person or persons, or owner or owners, known or
12-2 unknown.
12-3 Sec. 19. NRS 361.655 is hereby amended to read as follows:
12-4 361.655 The complaint in [the] an action brought by the
12-5 district attorney may be as follows in form:
12-6 In the (Title of Court)
12-7 State of Nevada }
12-8 v. } Complaint
12-9 A.B. & Co., and the real estate and }
12-10 improvements in (describing them).}
12-11 The State of Nevada, by C.D., district attorney of the county of
12-12 ................................, complains of A.B. and also the real estate and
12-13 improvements (describing them with the same particularity as in
12-14 actions of ejectment, or actions for the recovery of personal
12-15 property), and for cause of action says that between July 1, of the
12-16 year ......, and January 2, of the year ......, in the county of ................,
12-17 in the State of Nevada, E.F., then and there, being county assessor of
12-18 the county, did duly assess and put down on an assessment roll all
12-19 the real and personal property in the county subject to taxation, and
12-20 that the assessment roll was afterward submitted to the county board
12-21 of equalization of the county, and was by the board duly equalized
12-22 as provided by law; that A.B. was then and there the owner of, and
12-23 that there was duly assessed to him the above-described real estate,
12-24 improvements upon real estate and certain personal property, and
12-25 that upon such property there has been duly levied for the fiscal year
12-26 ...... a state tax of ................ dollars, and a county tax of ................
12-27 dollars, amounting in the whole to ................ dollars, all of which is
12-28 due and unpaid; of which amount ................ dollars was duly
12-29 assessed and levied against the real estate, and ................ dollars
12-30 against the improvements aforesaid, and ................ dollars against
12-31 the personal property.
12-32 Wherefore, plaintiff prays judgment against A.B. for the sum of
12-33 ................ dollars (the whole of the tax) and all penalties and costs,
12-34 and a separate judgment against the real estate and improvements,
12-35 for the sum of ................ dollars (the tax due on real estate,
12-36 improvements, and personal property) and all penalties and costs, as
12-37 provided by law, and for such other judgment as to justice belongs,
12-38 and for all costs subsequent to the assessment of the taxes, and of
12-39 this action.
13-1 ...............................
13-2 C.D., District Attorney
13-3 County of......
13-4 Sec. 20. NRS 361.670 is hereby amended to read as follows:
13-5 361.670 The summons so issued [shall] must be served by the
13-6 sheriff, as follows:
13-7 1. As to the personal defendant, by delivering to and leaving
13-8 with him a copy of the summons if he is found within the county. If
13-9 the personal defendant cannot, after diligent search, be found within
13-10 the county, [then] service may be made upon [such] that personal
13-11 defendant by publishing a notice, substantially in the form described
13-12 in NRS 361.680[, in some] if the action is brought by a district
13-13 attorney, in a newspaper published in the county, [if there is one,]
13-14 once each week for 3 successive weeks . [; and in case] If no
13-15 newspaper is published in the county[, or in case] or a newspaper is
13-16 published in the county and, from any cause whatever, the
13-17 proprietor, manager or chief clerk of [such] that newspaper refuses
13-18 to publish the [same (] notice, such facts to be shown by affidavit of
13-19 the officer serving the summons , [), then] the notice prescribed by
13-20 NRS 361.680 may be posted at the courthouse door of the county in
13-21 which the suit is commenced for 21 days. No order of court [shall
13-22 be] is necessary for such publication or posting, but the sheriff shall
13-23 publish or post the notice as provided [herein] in this section when
13-24 the personal defendant cannot be found within the county, and shall
13-25 return the manner of service on the summons.
13-26 2. As to real estate and improvements thereon, or
13-27 improvements when assessed to a person other than the owner of the
13-28 real estate, and as to all owners of or claimants to the same, known
13-29 or unknown, service of the summons may be made by posting a
13-30 copy of the summons in [some] a public place on the real estate, or
13-31 improvements, when assessed separately, for 21 days, and also by
13-32 publishing or posting a notice in the same manner and for the same
13-33 time as required in cases where the personal defendant cannot be
13-34 found in the county.
13-35 Sec. 21. NRS 361.680 is hereby amended to read as follows:
13-36 361.680 [The] In an action brought by the district attorney,
13-37 the notice required to be published or posted [shall] must be
13-38 substantially in the following form[,] and may include any number
13-39 of cases in which the return day of the summons [shall be] is the
13-40 same:
13-41 State of Nevada }
13-42 }District Attorney’s Office
13-43 County of................ }
14-1 Notice of Suits Commenced
14-2 To the following-named defendants, and to all owners of, or
14-3 claimants to, the real estate and improvements, when assessed
14-4 separately, hereinafter described, known or unknown.
14-5 You are hereby notified that suits have been commenced in
14-6 (name of court where held) by the State of Nevada, plaintiff, against
14-7 each of the defendants hereinafter named, and each of the following-
14-8 described tracts or parcels of land with the improvements thereon,
14-9 and improvements when separately assessed, and all owners of, or
14-10 claimants to the same, known or unknown, to recover the tax and
14-11 delinquency assessed to the defendant against the property, for the
14-12 fiscal year commencing ................, and ending ................, and that a
14-13 summons has been duly issued in each case; and you are further
14-14 notified that unless you appear and answer to the complaint filed in
14-15 such cause, on or before the ............. day of the month of ............ of
14-16 the year ......, judgment will be taken against you and the real estate
14-17 and improvements herein described, for the amount of tax and
14-18 delinquency specified, and cost of suit.
14-19 Tax and delinquency: A.B. (describe real estate and
14-20 improvements as in summons) .............................. .................
14-21 $................;
14-22 E.F., personal property, assessed at $..................
14-23 ...............................
14-24 C.D., District Attorney
14-25 County of......
14-26 Sec. 22. NRS 361.685 is hereby amended to read as follows:
14-27 361.685 1. The district attorney or the holder of a certificate
14-28 of purchase of a tax lien issued pursuant to sections 2 to 13,
14-29 inclusive, of this act shall file in the office of the county recorder a
14-30 copy of each notice published or posted, with the affidavit of the
14-31 publisher or foreman in the office, setting forth the date of each
14-32 publication of the notice in the newspaper in which the [same]
14-33 notice was published.
14-34 2. The officers shall file a copy of the notices posted, with an
14-35 affidavit of the time and place of posting.
14-36 3. Copies so filed or certified copies thereof [shall be] are
14-37 prima facie evidence of all the facts [therein contained, or]
14-38 contained in the notice or affidavit, in all courts in the State.
14-39 4. The publishers [shall be] are entitled to not more than the
14-40 legal rate for each case for publishing a notice, including the making
14-41 of the affidavit.
14-42 5. The county recorder [shall be] is entitled to 50 cents for
14-43 filing each notice of publication, including the affidavit.
15-1 6. The sums [so allowed shall] allowed must be taxed and
15-2 collected as other costs in the case from the defendant, and in no
15-3 case [shall] may they be charged against or collected from the
15-4 county or State.
15-5 Sec. 23. NRS 361.695 is hereby amended to read as follows:
15-6 361.695 The defendant may answer by a verified pleading:
15-7 1. That the taxes , [and] penalties , interest and costs have been
15-8 paid before suit.
15-9 2. That the taxes , [with] penalties , interest and costs have
15-10 been paid since suit, or that [such] the property is exempt from
15-11 taxation under the provisions of this chapter.
15-12 3. Denying all claim, title or interest in the property assessed at
15-13 the time of the assessment.
15-14 4. That the land is situate in, and has been assessed in, another
15-15 county, and the taxes thereon paid.
15-16 5. [Fraud] Alleging fraud in the assessment, or that the
15-17 assessment is out of proportion to and above the taxable value of the
15-18 property assessed. [Where] If the defense is based upon the ground
15-19 that the assessment is above the taxable value of the property, the
15-20 defense is only [effectual] valid as to the proportion of the tax based
15-21 upon [such] the excess of valuation , [;] but in no such case may an
15-22 entire assessment be declared void.
15-23 6. If the action is brought by the holder of a certificate of
15-24 purchase of a tax lien issued pursuant to sections 2 to 13,
15-25 inclusive, of this act, that the defendant is the owner of a parcel of
15-26 real property against which a tax lien may not be sold pursuant to
15-27 section 6 of this act.
15-28 7. If the action is brought by the holder of a certificate of
15-29 purchase of a tax lien issued pursuant to sections 2 to 13,
15-30 inclusive, of this act, that the defendant has redeemed the tax lien
15-31 pursuant to section 10 of this act. The defendant shall file the
15-32 certificate of redemption issued pursuant to section 10 of this act
15-33 with his answer.
15-34 Sec. 24. NRS 541.240 is hereby amended to read as follows:
15-35 541.240 If the taxes and assessments levied are not paid as
15-36 [herein provided,] provided in this section, then the real property, if
15-37 not redeemed within the time allowed by law, [shall] must be sold
15-38 and conveyed for the payment of taxes, assessments, interest and
15-39 penalties in the manner provided [by chapter 361 of] in NRS
15-40 361.5648 to 361.730, inclusive, for the sale of real property after
15-41 default in payment of general taxes.
15-42 Sec. 25. This act becomes effective on July 1, 2003.
15-43 H