Nevada Statutes
§ 361A.290 — Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes
Nevada § 361A.290
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 361ATaxes
PARTIAL DEFERRED TAXATION AND RECAPTURE OF TAX
This text of Nevada § 361A.290 (Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes) 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. § 361A.290 (2026).
Text
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.
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Related
§ 361A.265
Nevada § 361A.265
Legislative History
(Added to NRS by 1981, 879 ; A 1989, 1831 ; 1991, 2105 )
Nearby Sections
15
§ 361A.010
Definitions§ 361A.020
“Agricultural real property” defined§ 361A.030
“Agricultural use” defined§ 361A.031
“Converted to a higher use” defined§ 361A.0315
“Golf course” defined§ 361A.032
“Higher use” defined§ 361A.040
“Open-space real property” defined§ 361A.050
“Open-space use” defined§ 361A.060
“Owner” defined§ 361A.065
“Parcel” defined§ 361A.090
Legislative declaration§ 361A.100
Application by ownerCite This Page — Counsel Stack
Bluebook (online)
Nevada § 361A.290, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/361A.290.