Nev. Rev. Stat. § 361.695 — Answer of defendant

The
defendant may answer by a verified pleading:
1.  That the taxes, penalties, interest and
costs have been paid before suit.
2.  That the taxes, penalties, interest and
costs have been paid since suit, or that the property is exempt from taxation
under the provisions of this chapter.
3.  Denying all claim, title or interest in
the property assessed at the time of the assessment.
4.  That the land is situated in, and has
been assessed in, another county, and the taxes thereon paid.
5.  Alleging fraud in the assessment, or
that the assessment is out of proportion to and above the taxable value of the
property assessed. If the defense is based upon the ground that the assessment
is above the taxable value of the property, the defense is only valid as to the
proportion of the tax based upon the excess of valuation, but in no such case
may an entire assessment be declared void.
6.  If the action is brought by the
assignee of a tax lien assigned pursuant to NRS
361.7303 to 361.733 , inclusive, that
the assignment did not comply with the provisions of NRS 361.7303 to 361.733 , inclusive.
7.  If the action is brought by the
assignee of a tax lien assigned pursuant to NRS
361.7303 to 361.733 , inclusive, that
the defendant has redeemed the tax lien pursuant to NRS 361.7326 .