Nev. Rev. Stat. § 361.790 — Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt

NRS  361.790    Payment of taxes on parcel of real property that is part of
larger parcel upon which taxes are delinquent: Procedure; receipt.
1.  Whenever a person has acquired a legal,
equitable, security or vendee’s interest in a parcel of real property, which is
a part of a larger parcel upon which there are delinquent taxes, and the person
offers to tender to the county treasurer, in the county where the real estate
is assessed, his or her prorated share of the tax on the larger parcel,
covering the parcel in which the person has acquired an interest, then the
county treasurer shall make a report of the offer to the board of county
commissioners of the county.
2.  The board of county commissioners shall
then examine the report of the county treasurer, and request a report from the
county assessor as to the relative values of each parcel together with such
other evidence as may be presented in connection therewith. If, after reviewing
the report and evidence, the board of county commissioners is satisfied that
the person offering to tender payment of the taxes due has a legal or
beneficial interest in the smaller parcel only, it shall:
(a) Determine what proportion of the assessment
and tax on the entire parcel affected are attributable to the smaller parcel.
(b) Enter an order in the minutes of the board,
directing:
(1) Each officer who has custody of the tax
or assessment roll for the year for which the offer to tender has been made and
for each subsequent year to divide and prorate the assessment and tax
accordingly.
(2) The county treasurer to accept the
prorated tax when tendered and apply it to the proper parcel. If the smaller
parcel has, at any time prior thereto, been conveyed to the county treasurer
pursuant to NRS 361.585 , the board shall
enter a further order directing the county treasurer to issue and deliver a
deed conveying the property to the person who has tendered the tax upon payment
to the county treasurer of the cost, penalties and interest chargeable against
the prorated tax for each fiscal period for which the tax remains unpaid, until
the time of conveyance.
(3) The county assessor to assess each
parcel separately thereafter.
(c) Direct the clerk of the board to mail a copy
of the order to the person offering to tender payment.
3.  If the board of county commissioners
issues the orders pursuant to subsection 2, the county treasurer shall issue a
receipt to the person when he or she tenders payment of taxes. The receipt is
conclusive evidence for the payment of all taxes assessed against the
particular parcel for which the payment of tax is tendered, and is a complete
defense to any action for taxes due on the parcel which may be brought for the
period covered by the receipt.
4.  Each county assessor receiving a
request for a report as provided for in subsection 2 shall submit the report to
the board of county commissioners within 30 days after receipt of the request.