Nev. Admin. Code § 361.596 — 361.596

NAC 361.596    Affidavit of authorization. ( NRS
360.090 , 360.250 )
1.  An owner of a parcel of real property who
wishes to authorize the county treasurer of the county in which the property is
located to assign a tax lien on the property pursuant to NRS 361.7311 , must file with the
county treasurer an affidavit of authorization as provided in this section.
2.  If the property is owned by more than one
person:
(a) Each such person must join in the affidavit of
authorization and the separate written agreement with the assignee required by
subsection 2 of NRS 361.7311 .
(b) The affidavit of authorization must designate
one of the owners or an authorized agent of the owners to:
(1) Respond to any inquiry from the county
treasurer relating to the assignment; and
(2) Receive any notice given by the county
treasurer pursuant to NAC 361.5964 .
3.  The affidavit of authorization must be
made on a form approved by the Commission, comply with the requirements of
subsection 3 of NRS 247.110 and
include:
(a) The name, mailing address, electronic mail
address and daytime telephone number of the owner or an authorized agent of the
owner;
(b) The name, mailing address, electronic mail
address and daytime telephone number of the assignee;
(c) The legal description of the property and, if
the description is by metes and bounds, the name and address of the entity or
natural person who prepared the description;
(d) The street address, if applicable, and parcel
number of the property;
(e) The total amount of all delinquent taxes
assessed and owed against the property for any preceding tax year;
(f) If any installment of the taxes assessed
against the property for the current tax year has not been paid, the total
amount of the taxes assessed against the property for the current tax year,
including, without limitation, the amount of any installment that has not yet
become due;
(g) The amount of any applicable penalties,
interest, fees and costs as of the date of the affidavit;
(h) If a certificate has been issued to the county
treasurer with respect to the property pursuant to NRS 361.570 , any other amount
required to be paid pursuant to subsection 4 of that section and not otherwise
described in paragraph (e), (f) or (g) of this subsection;
(i) Each preceding tax year for which delinquent
taxes are owed and, if any installment of the taxes assessed against the property
for the current tax year has not been paid, the current tax year;
(j) A statement that neither the owner nor the
property is the subject of a pending proceeding in bankruptcy;
(k) A statement authorizing the assignee to pay:
(1) All delinquent taxes assessed and owed
against the property for any preceding tax year;
(2) If any installment of the taxes assessed
against the property for the current tax year has not been paid, the total
amount of the taxes assessed against the property for the current tax year,
including, without limitation, the amount of any installment that has not yet
become due;
(3) Any applicable penalties, interest, fees
and costs imposed by any local taxing entity or its agent for each tax year
specified in the affidavit; and
(4) If a certificate has been issued to the
county treasurer with respect to the property pursuant to NRS 361.570 , any other amount
required to be paid pursuant to subsection 4 of that section and not otherwise
described in subparagraph (1), (2) or (3) of this paragraph;
(l) If the property is owned by more than one
person, a statement that each such person has joined in the affidavit of
authorization and the separate written agreement with the assignee required by
subsection 2 of NRS 361.7311 ;
(m) A statement authorizing the county treasurer:
(1) To certify that payment has been tendered
on behalf of the owner of:
(I) All delinquent taxes assessed and
owed against the property for any preceding tax year;
(II) If any installment of the taxes
assessed against the property for the current tax year has not been paid, the
total amount of the taxes assessed against the property for the current tax
year, including, without limitation, the amount of any installment that has not
yet become due;
(III) Any applicable penalties, interest,
fees and costs; and
(IV) If a certificate has been issued to
the county treasurer with respect to the property pursuant to NRS 361.570 , any other amount
required to be paid pursuant to subsection 4 of that section and not otherwise
described in sub-subparagraph (I), (II) or (III) of this subparagraph; and
(2) To assign the tax lien on the property to
the assignee; and
(n) The signature of the owner, acknowledged before
a notary public.
4.  The affidavit of authorization must be
accompanied by a copy of the separate written agreement between the owner and
the assignee required by subsection 2 of NRS 361.7311 .
(Added to NAC by Tax Comm’n by R075-13, eff. 12-23-2013)