Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361A.290 — Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes
NRS 361A.290 Seller to notify buyer of lien for deferred taxes; personal
liability for deferred taxes.
1. If there are deferred taxes that have
not been paid under the provisions of NRS
361A.265 , 361A.280 or 361A.283 at the time real property is
sold or transferred, the seller must notify the buyer in writing that there is
a lien for deferred taxes on the property.
2. The owner of the property as of the
date on which the deferred taxes become due pursuant to this chapter is liable
for the deferred taxes.
Source: official text