Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.604 — Acquisition by Indian tribe of property held in trust
1. Any Indian tribe may acquire property
held in trust by the county treasurer if:
(a) The property is an undivided interest in
Indian land which is allotted to members of the tribe;
(b) The taxes due on the property are delinquent;
and
(c) The period of redemption has expired.
2. The tribe must apply to the board of
county commissioners of the county in which the property is located for
permission to acquire the property under this section.
3. If the board of county commissioners is
satisfied that all of the conditions specified in subsection 1 are met, it may
order the county treasurer to convey the property to the tribe without
consideration.
Source: official text