Nev. Rev. Stat. § 361.567 — Expedited procedure for sale of abandoned property; inspection of property to determine abandonment; required notice and affidavit; judicial review; criteria for determining abandonment

NRS  361.567    Expedited procedure for sale of abandoned property; inspection
of property to determine abandonment; required notice and affidavit; judicial
review; criteria for determining abandonment.
1.  The tax receiver of a county may elect
to use an expedited procedure for the sale of a property on which delinquent
taxes, penalties, interest and costs have not been paid if, after an
investigation, the tax receiver:
(a) Determines that the property is abandoned
pursuant to the criteria set forth in subsection 6; and
(b) Complies with the requirements of this
section.
2.  If a tax receiver of a county has a
reasonable belief that property on which delinquent taxes, penalties, interest
and costs have not been paid is abandoned, the tax receiver or his or her
designee may inspect the property to determine whether it is abandoned in
accordance with the criteria set forth in subsection 6. The tax receiver or his
or her designee and any employee of the tax receiver or his or her designee may
enter the property, but may not enter any dwelling or structure, to perform an
inspection pursuant to this subsection, and the tax receiver, his or her
designee and any employee of the tax receiver or his or her designee who enters
a property pursuant to this subsection is not liable for any civil damages as a
result of any act or omission on the property, not amounting to gross
negligence, or for trespass.
3.  If, after an inspection pursuant to
subsection 2, the tax receiver determines that the property is abandoned in
accordance with the criteria set forth in subsection 6, the tax receiver shall
serve a notice by certified and first-class mail to the owner or owners of the
property providing that unless the owner or owners of the real property contact
the tax receiver within 30 days after service of the notice, the property will
be determined to be abandoned and the tax receiver may seek an expedited
procedure for the sale of the property. In addition to providing service by
mail, the tax receiver shall cause the same notice to be published:
(a) At least once in the newspaper which
publishes the list of taxpayers pursuant to NRS
361.300 or, if there is no newspaper in the county, by posting the notice
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; and
(c) By posting the notice in a conspicuous place
of the property.
4.  If, within 30 days after service of the
notice pursuant to subsection 3, a property owner:
(a) Fails to respond to the notice, the tax
receiver must determine the property to be abandoned.
(b) Submits a written objection to the
determination of the tax receiver that the property is abandoned, the tax
receiver must conduct a review of the property and issue a decision on whether
to uphold the original determination that the property is abandoned. A person
who is aggrieved by a determination of the tax receiver pursuant to this
paragraph may, within 30 days after the person receives notice of the
determination, commence an action for judicial review of the determination in
district court for the county in which the property is located.
5.  A tax receiver who elects to use an
expedited procedure for the sale of property pursuant to this section must
execute and deliver to the clerk of the board of county commissioners an
affidavit setting forth the facts supporting the determination that the
property is abandoned in accordance with the criteria set forth in subsection
6. The affidavit required by this subsection must:
(a) Be signed and verified by the person who
conducted the investigation to determine whether the property is abandoned;
(b) State that, after investigation, the property
was determined to be abandoned; and
(c) State the conditions or circumstances
supporting the determination that the property is abandoned.
6.  For the purposes of this section,
property is abandoned if at least two of the following conditions are found to
exist by a preponderance of the evidence:
(a) No person appears to be residing in the
property at the time the property is inspected;
(b) Utility service to the property, including,
without limitation, gas, electric or water service, has been disconnected or
delinquent for over 1 year;
(c) Multiple windows on the property are boarded
up or closed off or are smashed through, broken off or unhinged, or multiple
window panes are broken and unrepaired;
(d) Doors on the property are smashed through,
broken off, unhinged or continuously unlocked;
(e) The property has been stripped of copper or
other materials, or interior fixtures to the property have been removed;
(f) Law enforcement officials have received at
least one report of trespassing or vandalism or other illegal acts being
committed at the property within the immediately preceding 6 months;
(g) If the property is residential real property,
the residential real property has been declared unfit for occupancy and ordered
to remain vacant and unoccupied under an order issued by a municipal or county
authority or a court of competent jurisdiction;
(h) The local police, fire or code enforcement
authority has requested that the owner or any other interested or authorized
party secure the property because the local authority has declared the property
to be an imminent danger to the health, safety and welfare of the public;
(i) The property is open and unprotected and in
reasonable danger of significant damage resulting from exposure to the elements
or vandalism; or
(j) Other reasonable indicia of abandonment
exist.