Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.7307 — Assignee defined
Assignee
means a person:
1. To whom an assignment of a tax lien is
authorized pursuant to this section and NRS
361.7303 to 361.733 , inclusive; or
2. Who is the holder of a certificate of
assignment issued pursuant to NRS 361.7318 .
Source: official text