Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.865 — 361.865
NAC 361.865 Certificate of eligibility: Effects of recordation and filing. ( NRS 361.7374 , 361.7386 )
1. The recordation of a copy of a
certificate of eligibility pursuant to NRS 361.7386 does not:
(a) Confer upon the claimant a right to a refund of
property taxes already paid.
(b) Waive the duties of the county treasurer of the
county in which the single-family residence is located to:
(1) Mail a notice of delinquency as required
by NRS 361.5648 ; or
(2) Issue a trustees certificate as required
by NRS 361.570 .
(c) Change the date upon which the property taxes
become delinquent or the period of redemption set forth in NRS 361.570 .
2. If a certificate of eligibility is filed,
the county treasurer of the county in which the single-family residence is
located may postpone the publication of the notice of delinquency required by NRS 361.565 during the period for
which the payment of the property tax will be postponed. If the publication of
the notice of delinquency is postponed, the county treasurer shall not charge
the claimant with the cost of publication until such notice is published.
3. If the property taxes for a single-family
residence for which a certificate of eligibility is recorded are paid by a
mortgage company, the claimant is responsible for making arrangements with the
mortgage company for the postponement of the payment of the taxes and for any
adjustments that may be needed to an impound account for the payment of the
taxes.
(Added to NAC by Dept of Taxation by R225-03, eff. 2-18-2004)
Source: official text