Nev. Admin. Code § 361.5962 — 361.5962

NAC 361.5962    Duties of county treasurer upon receipt of affidavit of authorization;
affidavit of compliance; affidavit of exemption. ( NRS 360.090 , 360.250 )
1.  Upon receipt of an affidavit of authorization
pursuant to NAC 361.596 , the county
treasurer shall confirm:
(a) The last known owner or owners of record of the
parcel of real property for which the affidavit is made, by inspecting:
(1) The records of the county assessor of the
county in which the property is located; or
(2) Any other recorded document provided by
the owner and acceptable to the county assessor;
(b) The parcel number of the property and whether
the property is on the secured or unsecured tax roll, by inspecting the records
of the county assessor;
(c) Whether any taxes assessed against the property
or any applicable penalties, interest, fees or costs are owed for a tax year
not specified in the affidavit of authorization;
(d) That the assignee has complied with the bonding
requirements of NRS 361.7314 or
is exempt from those requirements; and
(e) That the assignee has tendered the full amount
of:
(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; 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.
2.  For any assignee who is not exempt from
the bonding requirements of NRS
361.7314 , the county treasurer may consider any reliable evidence that the
assignee has complied with those requirements, including, without limitation:
(a) A copy of the bond posted by the assignee,
certified by the surety or custodian of the bond to be a true and correct copy
of the bond currently in force; or
(b) An affidavit of the assignee or an authorized
representative of the assignee, filed with the county treasurer and attesting
to compliance by the assignee with NRS
361.7314 .
3.  An affidavit of compliance filed pursuant
to subsection 2 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 and electronic mail
address of the assignee;
(b) If the affidavit is made by an authorized
representative of the assignee, the name and job title of the affiant;
(c) A statement that the affiant is of sound mind,
competent to make the affidavit, and that the statements in the affidavit are
based on the affiant’s personal knowledge of the records of the assignee;
(d) A statement that the assignee has posted and
maintains a bond meeting the requirements of NRS 361.7314 ;
(e) A statement that true and correct copies of the
bond and the annual statement most recently filed with the Secretary of State
pursuant to NRS 361.7314 are
attached to the affidavit; and
(f) The signature of the affiant, acknowledged
before a notary public.
4.  An affidavit of compliance filed pursuant
to subsection 2 must be accompanied by copies of the bond posted by the
assignee and the annual statement most recently filed with the Secretary of
State pursuant to NRS 361.7314 .
5.  An assignee who claims to be exempt from
the requirements of NRS 361.7314
because of a familial relationship with the owner must make and file with the
county treasurer an affidavit of exemption. The affidavit of exemption 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 assignee;
(b) A statement that the assignee is exempt from
the requirements of NRS 361.7314
because of the assignee’s familial relationship with the owner;
(c) A statement of the nature of the relationship,
showing that the assignee is related to the owner within the third degree of
consanguinity;
(d) A statement that the assignee is of sound mind,
competent to make the affidavit and that the statements in the affidavit are
based on personal knowledge; and
(e) The signature of the assignee, acknowledged
before a notary public.
(Added to NAC by Tax Comm’n by R075-13, eff. 12-23-2013)