Nev. Rev. Stat. § 361.733 — Commencement of action for collection by assignee; notice of action and claim

NRS  361.733    Commencement of action for collection by assignee; notice of
action and claim.
1.  Except as otherwise provided in this
section, if a tax lien is not redeemed pursuant to NRS 361.7326 , the assignee may commence an
action pursuant to NRS 361.625 to 361.730 , inclusive, for the collection of
the delinquent taxes, penalties, interest, fees and costs owed pursuant to the
certificate of assignment and the agreement entered into pursuant to NRS 361.7311 . An assignee may not commence
such an action before the earliest date on which an action could be commenced
by the district attorney of the county pursuant to NRS 361.635 .
2.  Not later than 60 days before
commencing such an action, the assignee shall cause written notice of the
intended action and the assignee’s claim, stating the amount owed to the
assignee, to be mailed by certified mail to:
(a) The owner of the property at the owner’s last
known address; and
(b) Each of the following persons, as their interest
in the property appears of record:
(1) The beneficiary under any deed of
trust; and
(2) The mortgagee under any mortgage.
3.  At any time after notice is given
pursuant to subsection 2 and before the commencement of an action by the
assignee, any person related to the owner of the property within the third
degree of consanguinity or any beneficiary or mortgagee described in subsection
2 may obtain an assignment of the tax lien from the assignee by paying the
assignee the amount then owed to the assignee.

POSTPONEMENT OF PAYMENT OF TAX