Nev. Rev. Stat. § 361.535 — Date taxes become delinquent; penalty for delinquency; collection by seizure and sale of personal property or alternative methods; disposition of excess proceeds from sale of certain property

NRS  361.535    Date taxes become delinquent; penalty for delinquency;
collection by seizure and sale of personal property or alternative methods;
disposition of excess proceeds from sale of certain property.
1.  If the person, company or corporation
so assessed neglects or refuses to pay the taxes within 30 days after demand,
the taxes become delinquent. If the person, company or corporation so assessed
neglects or refuses to pay the taxes within 10 days after the taxes become
delinquent, a penalty of 10 percent must be added. If the tax and penalty are
not paid on demand, the county assessor or his or her deputy may seize, seal or
lock enough of the personal property of the person, company or corporation so
neglecting or refusing to pay to satisfy the taxes and costs. The county
assessor may use alternative methods of collection, including, without
limitation, the assistance of the district attorney.
2.  The county assessor shall:
(a) Post a notice of the seizure, with a
description of the property, in a public area of the county courthouse or the
county office building in which the assessor’s office is located, and within
the immediate vicinity of the property being seized; and
(b) At the expiration of 5 days, proceed to sell
at public auction, at the time and place mentioned in the notice, to the
highest bidder, for lawful money of the United States, a sufficient quantity of
the property to pay the taxes and expenses incurred. For this service, the
county assessor must be allowed from the delinquent person a fee of $3. The
county assessor is not required to sell the property if the highest bid
received is less than the lowest acceptable bid indicated in the notice.
Ê A person
who, after the notice of the seizure of the property is posted pursuant to this
subsection within the immediate vicinity of the property being seized and
before the delinquent taxes on the property are paid, and without the consent
of the county assessor, removes, defaces, covers or otherwise conceals that
notice, moves or sells the property, attempts to move or sell the property, or
assists another person to move or sell the property, is guilty of a gross
misdemeanor.
3.  If the personal property seized by the
county assessor or his or her deputy consists of a mobile or manufactured home,
an aircraft, or the personal property of a business, the county assessor shall
publish a notice of the seizure once during each of 2 successive weeks in a
newspaper of general circulation in the county. If the legal owner of the
property is someone other than the registered owner and the name and address of
the legal owner can be ascertained from public records, the county assessor
shall, before publication, send a notice of the seizure by registered or
certified mail to the legal owner. The cost of the publication and notice must
be charged to the delinquent taxpayer. The notice must state:
(a) The name of the owner, if known.
(b) The description of the property seized,
including the location, the make, model and dimensions and the serial number, body
number or other identifying number.
(c) The fact that the property has been seized
and the reason for seizure.
(d) The lowest acceptable bid for the sale of the
property, which is the total amount of the taxes due on the property and the
penalties and costs as provided by law.
(e) The time and place at which the property is
to be sold.
Ê After the
expiration of 5 days from the date of the second publication of the notice, the
property must be sold at public auction in the manner provided in subsection 2
for the sale of other personal property by the county assessor.
4.  Upon payment of the purchase money, the
county assessor shall deliver to the purchaser of the property sold, with a
certificate of the sale, a statement of the amount of taxes or assessment and
the expenses thereon for which the property was sold, whereupon the title of
the property so sold vests absolutely in the purchaser.
5.  After a mobile or manufactured home, an
aircraft, or the personal property of a business is sold and the county
assessor has paid all the taxes and costs on the property, the county assessor
shall deposit into the general fund of the county the first $300 of the excess
proceeds from the sale. The county assessor shall deposit any remaining amount
of the excess proceeds from the sale into an interest-bearing account
maintained for the purpose of holding excess proceeds separate from other money
of the county. If no claim is made for the money within 6 months after the sale
of the property for which the claim is made, the county assessor shall pay the
money into the general fund of the county. All interest paid on money deposited
in the account pursuant to this subsection is the property of the county.
6.  If the former owner of a mobile or
manufactured home, aircraft, or personal property of a business that was sold
pursuant to this section makes a claim in writing for the balance of the
proceeds of the sale within 6 months after the completion of the sale, the
county assessor shall pay the balance of the proceeds of the sale or the proper
portion of the balance over to the former owner if the county assessor is
satisfied that the former owner is entitled to it.