Nev. Admin. Code § 361.5964 — 361.5964

NAC 361.5964    Denial of certificate of assignment. ( NRS 360.090 , 360.250 )
1.  The county treasurer shall not issue a
certificate of assignment of a tax lien if the county treasurer:
(a) Believes that any information included in the
affidavit of authorization filed pursuant to NAC
361.596 is inaccurate or incomplete;
(b) Determines that the property is on the
unsecured tax roll;
(c) Except as otherwise ordered by the federal
bankruptcy court in which the proceeding is pending, determines that an owner
of the property or the property itself is the subject of a pending proceeding
in bankruptcy;
(d) Determines that 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;
(e) Determines that the assignee has failed to
tender any part of the amount required to be tendered pursuant to NRS 361.7312 and NAC 361.5962 ; or
(f) Determines that an owner of the property or the
assignee has not complied with any requirement of:
(1)  NRS
361.7303 to 361.733 ,
inclusive; or
(2)  NAC
361.595 to 361.597 , inclusive.
2.  If, pursuant to subsection 1, the county
treasurer is unable to issue a certificate of assignment, he or she shall give
written notice of that fact to the assignee and:
(a) The owner of the property; or
(b) If the provisions of subsection 2 of NAC 361.596 are applicable, the owner or
authorized agent designated pursuant to that subsection.
3.  The notice given pursuant to subsection 2
must:
(a) State the reason for the inability of the
county treasurer to issue the certificate;
(b) Describe any additional document or information
or state the amount of any additional payment required to approve the
assignment and state the date by which, pursuant to subsection 4, the document,
information or payment must be received by the county treasurer; and
(c) Be sent by first-class mail to the owner and
assignee at the mailing addresses set forth in the affidavit of authorization.
4.  If notice is given by the county
treasurer as provided in subsections 2 and 3 and the county treasurer does not,
within 30 days after the date of the notice, receive from the owner or
assignee:
(a) The additional document, information or payment
required to approve the assignment; or
(b) Any other evidence sufficient to show that the
assignment complies with the requirements of NRS 361.7303 to 361.733 , inclusive, and NAC 361.595 to 361.597 , inclusive,
Ê as
applicable, the assignment shall be deemed to be denied. The county treasurer
shall give written notice of the denial in the manner provided for a notice
given pursuant to subsection 2 and return to the assignee the documents
received from the assignee and the payment tendered by the assignee.
(Added to NAC by Tax Comm’n by R075-13, eff. 12-23-2013)