Nev. Admin. Code § 361.5966 — 361.5966

NAC 361.5966    Issuance of certificate of assignment. ( NRS 360.090 , 360.250 )
1.  If the assignment complies with the
requirements of NRS 361.7303 to 361.733 , inclusive, and NAC 361.595 to 361.597 , inclusive, the county treasurer
shall promptly issue a certificate of assignment of the tax lien to the
assignee.
2.  The certificate of assignment must be on
a form approved by the Commission and must include, in addition to the
information required by NRS 361.7318 :
(a) The name, mailing address and electronic mail
address of the assignee;
(b) The parcel number of the property;
(c) The street address of the property, if
applicable;
(d) 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;
(e) A statement certifying that the assignee has
paid the amount described in paragraph (d);
(f) A statement that the county treasurer has duly
received:
(1) An affidavit of authorization made by the
owner of the property;
(2) A copy of the separate written agreement
between the owner and the assignee; and
(3) A copy of the bond posted by the assignee,
affidavit of compliance or affidavit of exemption, as applicable,
Ê and that a
true and correct copy of each document so received is attached as an exhibit to
the certificate; and
(g) A statement that in consideration of the receipt
of the payment in full of the amount described in paragraph (d), the tax lien
is assigned and transferred to the assignee.
3.  A true and correct copy of each of the
documents described in paragraph (f) of subsection 2 and received by the county
treasurer must be attached as an exhibit to the certificate.
(Added to NAC by Tax Comm’n by R075-13, eff. 12-23-2013)