Nev. Rev. Stat. § 361.5648 — Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide

NRS  361.5648    Mailing of notice of delinquent taxes: Duties of tax receiver;
contents of notice; second notice; costs; limitation of liability for failure
to provide.
1.  Within 30 days after the first Monday
in March of each year, with respect to each property on which the tax is
delinquent, the tax receiver of the county shall mail notice of the delinquency
by first-class mail to:
(a) The owner or owners of the property;
(b) The person or persons listed as the taxpayer
or taxpayers on the tax rolls, at their last known addresses, if the names and
addresses are known;
(c) Each holder of a recorded security interest
if the holder has made a request in writing to the tax receiver for the notice,
which identifies the secured property by the parcel number assigned to it in
accordance with the provisions of NRS
361.189 ; and
(d) Each assignee of a tax lien on the property,
if the assignee has made a request in writing to the tax receiver for the
notice described in paragraph (c).
2.  The notice of delinquency must state:
(a) The name of the owner of the property, if
known.
(b) The description of the property on which the
taxes are a lien.
(c) The amount of the taxes due on the property
and the penalties and costs as provided by law.
(d) That if the amount is not paid by or on
behalf of the taxpayer or his or her successor in interest, the tax receiver
will, at the close of business of the tax receiver of the county on the first
Monday in June of the current year, issue to the county treasurer, as trustee
for the State and county, a certificate authorizing the county treasurer to
hold the property, subject to redemption within 2 years, or within 1 year if
the property is determined to be abandoned pursuant to NRS 361.567 , after the date of the issuance
of the certificate, by payment of the taxes and accruing taxes, penalties and
costs, together with interest on the taxes at the rate of 10 percent per annum,
assessed monthly, from the date due until paid as provided by law, except as
otherwise provided in NRS 360.232 and 360.320 , and that redemption may be made in
accordance with the provisions of chapter 21
of NRS in regard to real property sold under execution.
3.  Within 30 days after mailing the
original notice of delinquency, the tax receiver shall issue his or her
personal affidavit to the board of county commissioners affirming that due
notice has been mailed with respect to each parcel. The affidavit must recite
the number of letters mailed, the number of letters returned and the number of
letters finally determined to be undeliverable. Until the period of redemption
has expired, the tax receiver shall maintain detailed records which contain
such information as the Department may prescribe in support of the affidavit.
4.  A second copy of the notice of
delinquency must be sent by certified mail, not less than 60 days before the
expiration of the period of redemption as stated in the notice.
5.  The cost of each mailing must be
charged to the delinquent taxpayer.
6.  A county and its officers and employees
are not liable for any damages resulting from failure to provide actual notice
pursuant to this section if the county, officer or employee, in determining the
names and addresses of persons with an interest in the property, relies upon a
preliminary title search from a company authorized to provide title insurance
in this State.