Assembly Bill No. 380-Assemblyman Price

SUMMARY--Provides for sale of tax liens against parcels of real property. (BDR 32-29)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: No.

AN ACT relating to taxation; authorizing a county to sell tax liens against parcels of real property located within the county under certain circumstances; requiring the county treasurer to conduct a sale of tax liens if directed by the board of county commissioners; requiring the county treasurer to issue a certificate of purchase for each tax lien sold; requiring the county treasurer to collect the rent from the parcel of real property which is the subject of a tax lien under certain circumstances; authorizing the purchaser of a tax lien to commence an action for the collection of the delinquent taxes, penalties, interest and costs; authorizing the executive director of the department of taxation to enter into a contract with a collection agency for the collection of any outstanding debts owed to the department; and providing other matters properly relating thereto.

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

State of Nevada
v. } Complaint
A.B. & Co., and the real estate and }
improvements in (describing them). }

The State of Nevada, by C.D., district attorney of the county of ................................, complains of A.B. and also the real estate and improvements (describing them with the same particularity as in actions of ejectment, or actions for the recovery of personal property), and for cause of action says that between July 1, 19....., and January 2, 19....., in the county of ................, in the State of Nevada, E.T., then and there, being county assessor of the county, did duly assess and put down on an assessment roll all the real and personal property in the county subject to taxation, and that the assessment roll was afterward submitted to the county board of equalization of the county, and was by the board duly equalized as provided by law; that A.B. was then and there the owner of, and that there was duly assessed to him the above-described real estate, improvements upon real estate and certain personal property, and that upon such property there has been duly levied for the fiscal year 19..... a state tax of ................ dollars, and a county tax of ................ dollars, amounting in the whole to ................ dollars, all of which is due and unpaid; of which amount ................ dollars was duly assessed and levied against the real estate, and ................ dollars against the improvements aforesaid, and ................ dollars against the personal property.
Wherefore, plaintiff prays judgment against A.B. for the sum of ................ dollars (the whole of the tax) and all penalties and costs, and a separate judgment against the real estate and improvements, for the sum of ................ dollars (the tax due on real estate, improvements, and personal property) and all penalties and costs, as provided by law, and for such other judgment as to justice belongs, and for all costs subsequent to the assessment of the taxes, and of this action.

C.D., District Attorney

County of
Sec. 20. NRS 361.670 is hereby amended to read as follows:
361.670 The summons so issued [shall] must be served by the sheriff, as follows:
1. As to the personal defendant, by delivering to and leaving with him a copy of the summons if he is found within the county. If the personal defendant cannot, after diligent search, be found within the county, [then] service may be made upon [such] that personal defendant by publishing a notice, substantially in the form described in NRS 361.680 [, in some] if the action is brought by a district attorney, in a newspaper published in the county, [if there is one,] once each week for 3 successive weeks . [; and in case] If no newspaper is published in the county [, or in case] or a newspaper is published in the county and, from any cause whatever, the proprietor, manager or chief clerk of [such] that newspaper refuses to publish the [same] notice (such facts to be shown by affidavit of the officer serving the summons), [then] the notice prescribed by NRS 361.680 may be posted at the courthouse door of the county in which the suit is commenced for 21 days. [No] An order of court [shall be] is not necessary for such publication or posting, but the sheriff shall publish or post the notice as provided [herein] in this section when the personal defendant cannot be found within the county, and shall return the manner of service on the summons.
2. As to real estate and improvements thereon, or improvements when assessed to a person other than the owner of the real estate, and as to all owners of or claimants to the same, known or unknown, service of the summons may be made by posting a copy of the summons in [some] a public place on the real estate, or improvements, when assessed separately, for 21 days, and also by publishing or posting a notice in the same manner and for the same time as required in cases where the personal defendant cannot be found in the county.
Sec. 21. NRS 361.680 is hereby amended to read as follows:
361.680 [The] In an action brought by the district attorney, the notice required to be published or posted [shall] must be substantially in the following form [,] and may include any number of cases in which the return day of the summons [shall be] is the same:
State of Nevada }
} District Attorney's Office
County of }

To the following-named defendants, and to all owners of, or claimants to, the real estate and improvements, when assessed separately, hereinafter described, known or unknown.
You are hereby notified that suits have been commenced in (name of court where held) by the State of Nevada, plaintiff, against each of the defendants hereinafter named, and each of the following-described tracts or parcels of land with the improvements thereon, and improvements when separately assessed, and all owners of, or claimants to the same, known or unknown, to recover the tax and delinquency assessed to the defendant against the property, for the fiscal year commencing ................, and ending ................, and that a summons has been duly issued in each case; and you are further notified that unless you appear and answer to the complaint filed in such cause, on or before the ................ day of ................................., 19....., judgment will be taken against you and the real estate and improvements herein described, for the amount of tax and delinquency specified, and cost of suit.
Tax and delinquency: A.B. (describe real estate and improvements as in summons) ............................................... $................;
E.F., personal property, assessed at $..................

C.D., District Attorney

County of
Sec. 22. NRS 361.685 is hereby amended to read as follows:
361.685 1. The district attorney or the holder of a certificate of purchase of a tax lien shall file in the office of the county recorder a copy of each notice published or posted, with the affidavit of the publisher or foreman in the office, setting forth the date of each publication of the notice in the newspaper in which the [same] notice was published.
2. The officers shall file a copy of the notices posted, with an affidavit of the time and place of posting.
3. Copies so filed or certified copies thereof [shall be] are prima facie evidence of all the facts [therein contained, or] contained in the notice or affidavit [,] in all courts in the state.
4. The publishers [shall be] are entitled to not more than the legal rate for each case for publishing a notice, including the making of the affidavit.
5. The county recorder [shall be] is entitled to 50 cents for filing each notice of publication, including the affidavit.
6. The sums [so allowed shall] allowed must be taxed and collected as other costs in the case from the defendant, and in no case [shall] may they be charged against or collected from the county or state.
Sec. 23. NRS 361.695 is hereby amended to read as follows:
361.695 The defendant may answer by a verified pleading:
1. That the taxes [and penalties] , penalties, interest and costs have been paid before suit.
2. That the taxes [with penalties] , penalties, interest and costs have been paid since suit, or that [such] the property is exempt from taxation [under] pursuant to the provisions of this chapter.
3. Denying all claim, title or interest in the property assessed at the time of the assessment.
4. That the land is situate in, and has been assessed in, another county, and the taxes thereon paid.
5. [Fraud] Alleging fraud in the assessment, or that the assessment is out of proportion to and above the taxable value of the property assessed. [Where] If the defense is based upon the ground that the assessment is above the taxable value of the property, the defense is only [effectual] valid as to the proportion of the tax based upon [such] the excess of valuation , [;] but in no such case may an entire assessment be declared void.
6. If the action is brought by the holder of a certificate of purchase of a tax lien, that the defendant is the owner of a parcel of real property against which a tax lien may not be sold pursuant to section 7 of this act.
7. If the action is brought by the holder of a certificate of purchase of a tax lien, that the defendant has redeemed the tax lien pursuant to section 13 of this act. The defendant shall file the certificate of redemption issued pursuant to section 13 of this act with his answer.
Sec. 24. NRS 541.240 is hereby amended to read as follows:
541.240 If the taxes and assessments levied are not paid as [herein provided, then] provided in this section, the real property, if not redeemed within the time allowed by law, [shall] must be sold and conveyed for the payment of taxes, assessments, interest and penalties in the manner provided by [chapter 361 of] NRS 361.5648 to 361.730, inclusive, for the sale of real property after default in payment of general taxes.