Nev. Rev. Stat. § 361.7312 — Assignment of tax lien by county treasurer

1.  Except as otherwise provided in
subsection 2, a county treasurer shall assign a tax lien against a parcel of
real property upon which the taxes are delinquent if the assignee:
(a) Presents the county treasurer with:
(1) Written authorization for the
assignment, duly executed by the owner of the property in accordance with NRS 361.7311 ; and
(2) Evidence that the assignee has posted
and maintains the bond required by NRS
361.7314 in the penal sum required by that section, or an affidavit showing
that the assignee is exempt from the requirement pursuant to subsection 4 of
that section; and
(b) Tenders to the county treasurer the full
amount of the delinquent taxes assessed against the property and any applicable
penalties, interest, fees and costs. Payment must be made in cash or by
certified check, money order or wire transfer.
2.  A county treasurer may not assign a tax
lien to a government, governmental agency or political subdivision of a
government.
3.  An assignment of a tax lien pursuant to
this section does not affect the priority of the tax lien.