Nevada § 361.645 Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien

Nevada Statutes

§ 361.645 — Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien

Nevada § 361.645

Title 32REVENUE AND TAXATION

Ch. 361Property

Suits for Delinquent Taxes

This text of Nevada § 361.645 (Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 361.645 (2026).

Text

1. The delinquent list or a copy thereof certified by the county treasurer showing unpaid taxes against any person or property is prima facie evidence in any court in an action commenced by the district attorney pursuant to the provisions of this chapter to prove:

(a)The assessment.

(b)The property assessed.

(c)The delinquency.

(d)The amount of taxes due and unpaid.

(e)That all the forms of law in relation to the assessment and levy of those taxes have been complied with. 2. A certificate of assignment of a tax lien issued pursuant to NRS 361.7303 to 361.733 , inclusive, or a copy thereof which is certified by the county treasurer and which indicates the assignment of a tax lien to collect unpaid taxes on a parcel of real property is prima facie evidence in any court in an action comm

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1. The delinquent list or a copy thereof certified by the county treasurer showing unpaid taxes against any person or property is prima facie evidence in any court in an action commenced by the district attorney pursuant to the provisions of this chapter to prove:
(a) The assessment.
(b) The property assessed.
(c) The delinquency.
(d) The amount of taxes due and unpaid.
(e) That all the forms of law in relation to the assessment and levy of those taxes have been complied with.
2. A certificate of assignment of a tax lien issued pursuant to NRS 361.7303 to 361.733 , inclusive, or a copy thereof which is certified by the county treasurer and which indicates the assignment of a tax lien to collect unpaid taxes on a parcel of real property is prima facie evidence in any court in an action commenced by the assignee to prove:
(a) The assessment.
(b) The property assessed.
(c) The delinquency.
(d) That all the forms of law in relation to the assessment and levy of those taxes and the assignment of the tax lien have been complied with.