Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.7318 — Certificate of assignment: Issuance; contents; security interest
NRS 361.7318 Certificate of assignment: Issuance; contents; security
interest.
1. The county treasurer shall issue a
certificate of assignment to each assignee of a tax lien.
2. Each certificate of assignment must
include:
(a) The legal description and parcel number of
the real property which is the subject of the tax lien;
(b) The year or years for which the delinquent
taxes were assessed on the parcel;
(c) The name of the owner of the property, if
known;
(d) The amount the county treasurer received for
the tax lien pursuant to NRS 361.7312 ;
and
(e) A statement that the amount indicated on the
certificate bears interest at the rate established by the agreement entered
into pursuant to NRS 361.7311 .
3. Notwithstanding the provisions of NRS 104.9109 , a security interest in a
certificate of assignment may be created and perfected in the manner provided
for general intangibles set forth in NRS
104.9101 to 104.9709 , inclusive.
Source: official text