Nev. Rev. Stat. § 361.590 — Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings

NRS  361.590    Contents, recordation and effect of deeds to county treasurer as
trustee after period of redemption; presumption of legality of proceedings.
1.  If a property described in a certificate
is not redeemed within the time allowed by law for its redemption, the tax
receiver or his or her successor in office shall make to the county treasurer
as trustee for the State and county a deed of the property, reciting in the
deed substantially the matters contained in the certificate of sale or, in the
case of a conveyance under NRS 361.604 ,
the order of the board of county commissioners, and that no person has redeemed
the property during the time allowed for its redemption.
2.  The deed must be recorded in the office
of the county recorder within 30 days after the date of expiration of the
period of redemption.
3.  All such deeds are, except as against
actual fraud, conclusive evidence that:
(a) The property was assessed as required by law.
(b) The property was equalized as required by
law.
(c) The taxes were levied in accordance with law.
(d) The taxes were not paid.
(e) At a proper time and place a certificate of
delinquency was filed as prescribed by law, and by the proper officer.
(f) If, pursuant to NRS 361.567 , the tax receiver has elected
to use an expedited procedure for the sale of the property, the property was
abandoned.
(g) The property was not redeemed.
(h) The person who executed the deed was the
proper officer.
4.  Such deeds are, except as against
actual fraud, conclusive evidence of the regularity of all other proceedings,
from the assessment by the county assessor to the execution of the deed.
5.  Except as otherwise provided by
specific statute, the deed conveys to the county treasurer as trustee for the
State and county the property described therein, free of all encumbrances,
except any easements of record for public utility purposes, any lien for taxes
or assessments by any irrigation or other district for irrigation or other
district purposes, and any interest and penalties on the property, except when
the land is owned by the United States or this State, in which case it is prima
facie evidence of the right of possession accrued as of the date of the deed to
the purchaser, but without prejudice to the lien for other taxes or assessments
or the claim of any such district for interest or penalties.
6.  No tax assessed upon any property, or
sale therefor, may be held invalid by any court of this State on account of:
(a) Any irregularity in any assessment;
(b) Any assessment or tax roll not having been
made or proceeding had within the time required by law; or
(c) Any other irregularity, informality,
omission, mistake or want of any matter of form or substance in any proceedings
which the Legislature might have dispensed with in the first place if it had
seen fit so to do, and that does not affect the substantial property rights of
persons whose property is taxed.
Ê All such
proceedings in assessing and levying taxes, and in the sale and conveyance
therefor, must be presumed by all the courts of this State to be legal until
the contrary is shown affirmatively.