Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.565 — Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice
NRS 361.565 Publication of notice of delinquent taxes: Time, manner and
costs of publication; contents of notice.
1. Except as otherwise provided in
subsection 3, if the tax remains delinquent 30 days after the first Monday in
April of each year, the tax receiver of the county shall cause notice of the
delinquency to be published:
(a) At least once in the newspaper which
publishes the list of taxpayers pursuant to NRS
361.300 . If there is no newspaper in the county, the notice must be posted
in at least five conspicuous places within the county.
(b) On an Internet website that is maintained by
the county treasurer or, if the county treasurer does not maintain an Internet
website, on an Internet website maintained by the county.
2. The cost of publication in each case
must be charged to the delinquent taxpayer, and is not a charge against the
State or county. The publication must be made at not more than legal rates.
3. If the delinquent property consists of
unimproved real estate assessed at a sum not exceeding $25, the notice must be
given by posting a copy of the notice in three conspicuous places within the
county without publishing the notice in a newspaper.
4. The notice must contain the information
required for a notice of delinquency pursuant to subsection 2 of NRS 361.5648 .
Source: official text