Nev. Rev. Stat. § 361.595 — Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers

NRS  361.595    Conveyances of property held in trust by county treasurer:
Procedure; order of county commissioners; deeds to purchasers.
1.  Any property held in trust by any
county treasurer by virtue of any deed made pursuant to the provisions of this
chapter may be sold and conveyed in the manner prescribed in this section and
in NRS 361.603 or conveyed without sale
as provided in NRS 361.604 .
2.  If the property is to be sold, the
board of county commissioners may make an order, to be entered on the record of
its proceedings, directing the county treasurer to sell the property
particularly described therein, after giving notice of sale, for a total amount
not less than the amount of the taxes, costs, penalties and interest legally
chargeable against the property as stated in the order.
3.  Except as otherwise provided in
subsection 4, notice of the sale must specify the day, time and place of the
sale and be:
(a) Posted in at least three public places in the
county, including one at the courthouse and one on the property, not less than
20 days before the day of sale or, in lieu of such a posting, by publication of
the notice at least once a week for 4 consecutive weeks by four weekly
insertions in some newspaper published within the county, the first publication
being at least 22 days before the day of the sale, if the board of county
commissioners so directs.
(b) Mailed by certified mail, return receipt
requested, not less than 90 days before the day of the sale, to the owner of
the parcel as shown on the tax roll and to any person or governmental entity
that appears in the records of the county to have a lien or other interest in
the property. If the receipt is returned unsigned, the county treasurer must
make a reasonable attempt to locate and notify the owner or other person or
governmental entity before the sale.
4.  If, pursuant to NRS 361.567 , the tax receiver has elected
to use an expedited procedure for the sale of the property and the requirements
of NRS 361.567 were met, notice of the
sale must specify the day, time and place of the sale and be:
(a) Posted in at least three public places in the
county, including one at the courthouse and one on the property, not less than
20 days before the day of sale or, in lieu of such a posting, by publication of
the notice at least once a week for 4 consecutive weeks by four weekly insertions
in some newspaper published within the county, the first publication being at
least 22 days before the day of the sale, if the board of county commissioners
so directs.
(b) Mailed by certified mail, return receipt
requested, not less than 45 days before the day of the sale, to the owner of
the parcel as shown on the tax roll and to any person or governmental entity
that appears in the records of the county to have a lien or other interest in
the property. If the receipt is returned unsigned, the county treasurer must
make a reasonable attempt to locate and notify the owner or other person or
governmental entity before the sale.
5.  Except as otherwise provided in
subsection 6, the county treasurer shall make, execute and deliver to any
purchaser, upon payment to the county treasurer, as trustee, of a consideration
not less than that specified in the order, a quitclaim deed, discharged of any
trust of the property mentioned in the order.
6.  If, not later than the close of
business of the county treasurer on the third business day immediately
preceding the day of the sale by the county treasurer, a municipality provides
the county treasurer with an affidavit signed by the treasurer of the
municipality stating that:
(a) The municipality sold the property or the
property was stricken off to the municipality pursuant to NRS 271.560 ; and
(b) A certificate of sale for the property was
issued to the purchaser pursuant to NRS
271.570 or to the municipality pursuant to NRS 271.560 ,
Ê the county
treasurer may not issue the quitclaim deed described in subsection 5 unless the
person who purchased the property from the county pays to the municipality any
amount owed pursuant to the certificate of sale issued pursuant to NRS 271.560 and 271.570 and the municipality provides an
affidavit signed by the treasurer of the municipality stating that such amounts
have been paid. If the purchaser does not pay the amount owed to the
municipality within 20 days after the sale of the property by the county, the
sale of the property by the county is void and the county treasurer may retain
for administrative costs not more than 10 percent of the purchase amount paid
by the purchaser.
7.  Before delivering a deed, the county
treasurer shall record the deed at the expense of the purchaser.
8.  All deeds issued pursuant to this
section, whether issued before, on or after July 1, 1955, are primary evidence:
(a) Of the regularity of all proceedings relating
to the order of the board of county commissioners, the notice of sale and the
sale of the property;
(b) That if, pursuant to NRS 361.567 , the tax receiver has elected
to use an expedited procedure for the sale of the property, the property is
abandoned; and
(c) That, if the real property was sold to pay
taxes on personal property, the real property belonged to the person liable to
pay the tax.
9.  No deed may be executed and delivered
by the county treasurer until he or she files at the expense of the purchaser,
with the clerk of the board of county commissioners, proper affidavits of
posting and of publication of the notice of sale, as the case may be, together
with his or her return of sale, verified, showing compliance with the order of
the board of county commissioners, which constitutes primary evidence of the
facts recited therein.
10.  If the deed when regularly issued is
not recorded in the office of the county recorder, the deed, and all
proceedings relating thereto, is void as against any subsequent purchaser in
good faith and for a valuable consideration of the same property, or any
portion thereof, when his or her own conveyance is first recorded.
11.  The board of county commissioners
shall provide its clerk with a record book in which must be indexed the name of
each purchaser, together with the date of sale, a description of the property
sold, a reference to the book and page of the minutes of the board of county
commissioners where the order of sale is recorded, and the file number of the
affidavits and return.