Assembly Bill No. 200–Assemblymen Hettrick, Perkins, Parks, Knecht, Angle, Arberry, Beers, Brown, Buckley, Chowning, Christensen, Conklin, Geddes, Goicoechea, Grady, Griffin, Koivisto, Marvel, McCleary, Oceguera, Sherer and Weber
February 26, 2003
____________
Joint Sponsor: Senator Cegavske
____________
Referred to Committee on Taxation
SUMMARY—Provides for sale of tax lien against parcels of real property. (BDR 32‑204)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State: No.
~
EXPLANATION
– Matter in bolded italics is new; matter
between brackets [omitted material] is material to be omitted.
Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).
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 issue a certificate of purchase for each tax lien sold; authorizing the purchaser of a tax lien to commence an action for the collection of the delinquent taxes, penalties, interest and costs; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
1-1 Section 1. Chapter 361 of NRS is hereby amended by adding
1-2 thereto the provisions set forth as sections 2 to 13, inclusive, of this
1-3 act.
1-4 Sec. 2. As used in sections 2 to 13, inclusive, of this act,
1-5 unless the context otherwise requires:
1-6 1. “Parcel of real property” does not include a single-family
1-7 residence and the appurtenant land that are occupied by the
2-1 owner, or one or more owners, and not rented, leased or otherwise
2-2 made available for exclusive occupancy by a person other than the
2-3 owner or owners.
2-4 2. “Single-family residence” includes:
2-5 (a) A single dwelling unit and all land appurtenant thereto.
2-6 (b) An individually owned residential unit that is an integral
2-7 part of a larger complex and all land included in the assessed
2-8 valuation of the individually owned unit.
2-9 3. “Tax lien” means a perpetual lien which remains against a
2-10 parcel of real property until the taxes assessed against that parcel
2-11 for 1 year and any penalties, interest and costs which may accrue
2-12 thereon are paid.
2-13 Sec. 3. 1. Except as otherwise provided in this section, a
2-14 county may, in lieu of the remedies for the collection of delinquent
2-15 taxes set forth in NRS 361.5648 to 361.730, inclusive, sell a tax
2-16 lien against a parcel of real property whose taxes are delinquent
2-17 pursuant to the provisions of sections 2 to 13, inclusive, of this act.
2-18 2. A county may not sell a tax lien to a government,
2-19 governmental agency or political subdivision of a government.
2-20 Sec. 4. 1. Before a county may offer for sale tax liens
2-21 against parcels of real property located within the county, the
2-22 board of county commissioners of that county must adopt by
2-23 resolution a procedure for the sale and transfer of tax liens by the
2-24 county treasurer.
2-25 2. The procedure must include, but is not limited to:
2-26 (a) The requirements for notice of the sale of the tax lien. The
2-27 notice must include:
2-28 (1) The date, time and location of the sale; and
2-29 (2) An indication of all other tax liens against that property
2-30 that have been previously sold.
2-31 (b) The manner in which:
2-32 (1) A tax lien is selected for sale;
2-33 (2) The price to purchase a tax lien is determined; and
2-34 (3) The holder of a certificate of purchase issued pursuant
2-35 to section 6 of this act may collect the delinquent taxes, interest,
2-36 penalties and costs on the parcel of real property which is the
2-37 subject of the tax lien.
2-38 Sec. 5. 1. A county treasurer may sell a tax lien against a
2-39 parcel of real property after the first Monday in June after the
2-40 taxes on that parcel become delinquent if:
2-41 (a) The parcel is on the secured roll;
2-42 (b) The taxes on the parcel are delinquent pursuant to the
2-43 provisions of NRS 361.483;
2-44 (c) The tax receiver has given notice of the delinquency
2-45 pursuant to NRS 361.5648; and
3-1 (d) The price for the tax lien established by the county
3-2 treasurer is at least equal to the amount of the taxes which are
3-3 delinquent for the parcel and any penalties, interest and costs
3-4 which may accrue thereon.
3-5 2. The county treasurer may sell a tax lien separately or in
3-6 combination with other tax liens in accordance with the procedure
3-7 adopted by the board of county commissioners pursuant to section
3-8 4 of this act.
3-9 3. Each tax lien must relate to the taxes assessed against the
3-10 parcel for 1 year.
3-11 4. The county treasurer may sell a tax lien which relates to
3-12 the taxes assessed against the parcel for any year of assessment if
3-13 those taxes are delinquent pursuant to the provisions of
3-14 NRS 361.483.
3-15 5. If two or more parcels are assessed as a single parcel, one
3-16 tax lien may be sold for that single parcel.
3-17 6. A tax lien must be purchased in cash or by certified check
3-18 or money order.
3-19 7. If a tax lien offered for sale is not sold at the sale
3-20 conducted by the county treasurer, the county may collect the
3-21 delinquent taxes pursuant to the remedies for the collection of
3-22 delinquent taxes set forth in NRS 361.5648 to 361.730, inclusive.
3-23 Sec. 6. 1. The county treasurer shall issue a certificate of
3-24 purchase to each purchaser of a tax lien.
3-25 2. The holder of a certificate of purchase is entitled to
3-26 receive:
3-27 (a) The amount of the taxes which are delinquent for the year
3-28 those taxes are assessed against the parcel of real property which
3-29 is the subject of the tax lien and any penalties, interest and costs
3-30 imposed pursuant to the provisions of this chapter; and
3-31 (b) Interest on the amount described in paragraph (a) which
3-32 accrues at a rate established by the board of county
3-33 commissioners. The interest must be calculated annually from the
3-34 date on which the certificate of purchase is issued. The rate of
3-35 interest established by the board may not be less than 10 percent
3-36 per annum or more than 20 percent per annum.
3-37 3. Each certificate of purchase must include:
3-38 (a) A description of the parcel of real property which is the
3-39 subject of the tax lien;
3-40 (b) The year the taxes which are delinquent were assessed on
3-41 the parcel;
3-42 (c) The amount the county treasurer received for the tax lien;
3-43 (d) The amount of the delinquent taxes owed on the parcel and
3-44 any penalties, interest and costs imposed pursuant to the
3-45 provisions of this chapter; and
4-1 (e) A statement that the amount indicated on the certificate
4-2 pursuant to paragraph (d) bears interest at the rate established by
4-3 the board of county commissioners, from the date on which the
4-4 certificate of purchase is issued.
4-5 4. The holder of a certificate of purchase may transfer the
4-6 certificate to another person by signing the certificate before a
4-7 notary public. A certificate of purchase may not be transferred to
4-8 a government, governmental agency or political subdivision of a
4-9 government. The transferee must submit the certificate to the
4-10 county treasurer for entry of the transfer in the record of sales of
4-11 tax liens maintained by the county treasurer pursuant to section 7
4-12 of this act.
4-13 5. Notwithstanding the provisions of NRS 104.9109, a
4-14 security interest in a certificate of purchase may be created and
4-15 perfected in the manner provided for general tangibles set forth in
4-16 NRS 104.9101 to 104.9709, inclusive.
4-17 Sec. 7. The county treasurer shall prepare and maintain a
4-18 record of each tax lien he sells pursuant to the provisions of
4-19 sections 2 to 13, inclusive, of this act. The record must include:
4-20 1. The date of the sale of the tax lien;
4-21 2. A description of the parcel of real property which is the
4-22 subject of the tax lien;
4-23 3. The year the taxes which are delinquent were assessed on
4-24 the parcel;
4-25 4. The name of the owner of the parcel, if known;
4-26 5. The name and address of the original purchaser of the tax
4-27 lien;
4-28 6. The amount of the delinquent taxes owed on the parcel and
4-29 any penalties, interest and costs imposed pursuant to the
4-30 provisions of this chapter on the date the county treasurer sells the
4-31 tax lien;
4-32 7. The name and address of any person to whom the
4-33 certificate of purchase is transferred and the date of the transfer;
4-34 8. The name of the person who redeems the tax lien, the date
4-35 of that redemption and the amount paid to redeem the tax lien;
4-36 and
4-37 9. The date of any judgment entered pursuant to
4-38 NRS 361.700.
4-39 Sec. 8. If the holder of a certificate of purchase requests the
4-40 county treasurer to issue a duplicate certificate, the holder must
4-41 submit to the county treasurer a notarized affidavit which attests
4-42 that the certificate was lost or destroyed. The county treasurer
4-43 shall, upon receipt of the affidavit, issue to the holder an exact
4-44 duplicate of the certificate of purchase.
5-1 Sec. 9. 1. If a tax lien against a parcel of real property has
5-2 been sold in the year immediately preceding the date that taxes on
5-3 that parcel again become delinquent pursuant to NRS 361.483, the
5-4 county treasurer shall:
5-5 (a) Collect the delinquent taxes in the manner set forth in NRS
5-6 361.5648 to 361.730, inclusive;
5-7 (b) Redeem the tax lien pursuant to section 10 of this act; or
5-8 (c) Cause written notice of the delinquency to be sent by
5-9 certified mail to the holder of the certificate of purchase who is
5-10 listed in the record of sales of tax liens maintained by the county
5-11 treasurer pursuant to section 7 of this act.
5-12 2. Within 90 days after receiving a notice from the county
5-13 treasurer pursuant to paragraph (c) of subsection 1, the holder of
5-14 the certificate of purchase may:
5-15 (a) Purchase from the county treasurer a tax lien against the
5-16 parcel for the current year of assessment pursuant to section 6 of
5-17 this act; or
5-18 (b) Consent to the redemption of the tax lien pursuant to
5-19 section 10 of this act.
5-20 3. If the holder of the certificate of purchase consents to the
5-21 redemption of the tax lien pursuant to section 10 of this act, the
5-22 county treasurer shall:
5-23 (a) Redeem the tax lien pursuant to that section; or
5-24 (b) Sell the tax lien to another person, who shall redeem any
5-25 previous tax lien pursuant to section 10 of this act.
5-26 Sec. 10. 1. In addition to the persons authorized to redeem
5-27 a tax lien pursuant to section 9 of the act, any tax lien sold
5-28 pursuant to the provisions of sections 2 to 13, inclusive, of this act
5-29 may be redeemed by any of the following persons, as their interests
5-30 in the parcel of real property which is the subject of the tax lien
5-31 may appear of record:
5-32 (a) The owner of the parcel of real property.
5-33 (b) The beneficiary under a deed of trust.
5-34 (c) The mortgagee under a mortgage.
5-35 (d) The person to whom the property was assessed.
5-36 (e) The person who holds a contract to purchase the property
5-37 before its conveyance to the county treasurer.
5-38 (f) The successor in interest of any person specified in this
5-39 subsection.
5-40 2. A person who redeems a tax lien must pay to the county
5-41 treasurer the amount stated on the certificate of purchase of the
5-42 tax lien including interest at the rate stated on the certificate and
5-43 any fees paid by the holder of the certificate of purchase to the
5-44 county treasurer.
6-1 3. If the person who redeems the tax lien has been served
6-2 with a summons pursuant to NRS 361.670, he must pay the costs
6-3 incurred by the holder of the certificate to commence the action.
6-4 4. The county treasurer shall issue a certificate of redemption
6-5 to each person who redeems a tax lien pursuant to this section.
6-6 5. A certificate of redemption issued pursuant to subsection 4
6-7 must include:
6-8 (a) A description of the parcel of real property which is the
6-9 subject of the tax lien;
6-10 (b) The date the tax lien is redeemed;
6-11 (c) The name and address of the person who redeems the tax
6-12 lien; and
6-13 (d) The amount paid to redeem the tax lien.
6-14 6. The county treasurer shall record the information set forth
6-15 in subsection 5 in the record he maintains pursuant to section 7 of
6-16 this act.
6-17 7. A certificate of redemption may be recorded in the office of
6-18 the county recorder.
6-19 Sec. 11. 1. The county treasurer shall, within 10 days after
6-20 a tax lien is redeemed pursuant to section 10 of this act, mail a
6-21 certified copy of the certificate of redemption to the holder of the
6-22 certificate of purchase of the tax lien.
6-23 2. The county treasurer shall pay to the holder of the
6-24 certificate of purchase the amount indicated on the certificate
6-25 pursuant to section 6 of this act at the time the holder presents the
6-26 certificate for payment.
6-27 Sec. 12. If a tax lien is not redeemed pursuant to section 10
6-28 of this act within the time allowed for the collection of the
6-29 delinquent taxes set forth in NRS 361.5648 to 361.645, inclusive,
6-30 the holder of the certificate of purchase may commence an action
6-31 for the collection of the delinquent taxes, penalties, interests and
6-32 costs pursuant to NRS 361.645 to 361.715, inclusive.
6-33 Sec. 13. (Deleted by amendment.)
6-34 Sec. 14. NRS 361.5648 is hereby amended to read as follows:
6-35 361.5648 1. Within 30 days after the first Monday in March
6-36 of each year, with respect to each property on which the tax is
6-37 delinquent, the tax receiver of the county shall mail notice of the
6-38 delinquency by first-class mail to:
6-39 (a) The owner or owners of the property;
6-40 (b) The person or persons listed as the taxpayer or taxpayers on
6-41 the tax rolls, at their last known addresses, if the names and
6-42 addresses are known; and
6-43 (c) Each holder of a recorded security interest if the holder has
6-44 made a request in writing to the tax receiver for the notice, which
7-1 identifies the secured property by the parcel number assigned to it in
7-2 accordance with the provisions of NRS 361.189.
7-3 2. The notice of delinquency must state:
7-4 (a) The name of the owner of the property, if known.
7-5 (b) The description of the property on which the taxes are a lien.
7-6 (c) The amount of the taxes due on the property and the
7-7 penalties and costs as provided by law.
7-8 (d) That if the amount is not paid by the taxpayer or his
7-9 successor in interest[, the] :
7-10 (1) The tax receiver will, at 5 p.m. on the first Monday in
7-11 June of the current year, issue to the county treasurer, as trustee for
7-12 the State and county, a certificate authorizing him to hold the
7-13 property, subject to redemption within 2 years after the date of the
7-14 issuance of the certificate, by payment of the taxes and accruing
7-15 taxes, penalties and costs, together with interest on the taxes at the
7-16 rate of 10 percent per annum from the date due until paid as
7-17 provided by law, except as otherwise provided in NRS 360.232 and
7-18 360.320, and that redemption may be made in accordance with the
7-19 provisions of chapter 21 of NRS in regard to real property sold
7-20 under execution.
7-21 (2) And the property is a parcel of real property as defined
7-22 in section 2 of this act, a tax lien may be sold against the parcel
7-23 pursuant to the provisions of sections 2 to 13, inclusive, of this act.
7-24 3. Within 30 days after mailing the original notice of
7-25 delinquency, the tax receiver shall issue his personal affidavit to the
7-26 board of county commissioners affirming that due notice has been
7-27 mailed with respect to each parcel. The affidavit must recite the
7-28 number of letters mailed, the number of letters returned[,] and
7-29 the number of letters finally determined to be undeliverable. Until
7-30 the period of redemption has expired, the tax receiver shall maintain
7-31 detailed records which contain such information as the Department
7-32 may prescribe in support of his affidavit.
7-33 4. A second copy of the notice of delinquency must be sent by
7-34 certified mail, not less than 60 days before the expiration of the
7-35 period of redemption as stated in the notice.
7-36 5. The cost of each mailing must be charged to the delinquent
7-37 taxpayer.
7-38 Sec. 15. NRS 361.570 is hereby amended to read as follows:
7-39 361.570 1. Pursuant to the notice given as provided in NRS
7-40 361.5648 and 361.565 and at the time stated in the notice, the tax
7-41 receiver shall make out a certificate that describes each property on
7-42 which delinquent taxes have not been paid. The certificate
7-43 authorizes the county treasurer, as trustee for the State and county,
7-44 to hold each property described in the certificate for the period of 2
8-1 years after the first Monday in June of the year the certificate is
8-2 dated, unless sooner redeemed.
8-3 2. The certificate must specify:
8-4 (a) The amount of delinquency on each property, including the
8-5 amount and year of assessment;
8-6 (b) The taxes, and the penalties and costs added thereto, on each
8-7 property, and that, except as otherwise provided in NRS 360.232
8-8 and 360.320, interest on the taxes will be added at the rate of 10
8-9 percent per annum from the date due until paid; and
8-10 (c) The name of the owner or taxpayer of each property, if
8-11 known.
8-12 3. The certificate must state[, and] :
8-13 (a) And it is hereby provided:
8-14 [(a)] (1) That each property described in the certificate may be
8-15 redeemed within 2 years after the date of the certificate; and
8-16 [(b)] (2) That the title to each property not redeemed vests in
8-17 the county for the benefit of the State and county.
8-18 (b) If the property is a parcel of real property as defined in
8-19 section 2 of this act, that a tax lien may be sold against the parcel
8-20 pursuant to the provisions of sections 2 to 13, inclusive, of this act.
8-21 4. Until the expiration of the period of redemption, each
8-22 property held pursuant to the certificate must be assessed annually
8-23 to the county treasurer as trustee, and before the owner or his
8-24 successor redeems the property, he shall also pay the county
8-25 treasurer holding the certificate any additional taxes assessed and
8-26 accrued against the property after the date of the certificate, together
8-27 with interest on the taxes at the rate of 10 percent per annum from
8-28 the date due until paid, unless otherwise provided in NRS 360.232
8-29 and 360.320.
8-30 5. A county treasurer shall take a certificate issued to him
8-31 pursuant to this section. The county treasurer may cause the
8-32 certificate to be recorded in the office of the county recorder against
8-33 each property described in the certificate to provide constructive
8-34 notice of the amount of delinquent taxes on each property
8-35 respectively. The certificate reflects the amount of delinquent taxes
8-36 due on the properties described in the certificate on the date on
8-37 which the certificate was recorded, and the certificate need not be
8-38 amended subsequently to indicate the repayment of any of those
8-39 delinquent taxes. The recording of the certificate does not affect the
8-40 statutory lien for taxes provided in NRS 361.450.
8-41 Sec. 16. (Deleted by amendment.)
8-42 Sec. 17. NRS 361.645 is hereby amended to read as follows:
8-43 361.645 1. The delinquent list or a copy thereof certified by
8-44 the county treasurer showing unpaid taxes against any person or
8-45 property [shall be] is prima facie evidence in any court in an action
9-1 commenced by the district attorney pursuant to the provisions of
9-2 this chapter to prove:
9-3 [1.] (a) The assessment.
9-4 [2.] (b) The property assessed.
9-5 [3.] (c) The delinquency.
9-6 [4.] (d) The amount of taxes due and unpaid.
9-7 [5.] (e) That all the forms of law in relation to the assessment
9-8 and levy of [such] those taxes have been complied with.
9-9 2. A certificate of purchase of a tax lien issued pursuant to
9-10 sections 2 to 13, inclusive, of this act or a copy thereof which is
9-11 certified by the county treasurer and which indicates the sale of a
9-12 tax lien to collect unpaid taxes on a parcel of real property is
9-13 prima facie evidence in any court in an action commenced by the
9-14 holder of the certificate of purchase to prove:
9-15 (a) The assessment.
9-16 (b) The property assessed.
9-17 (c) The delinquency.
9-18 (d) The amount of taxes, penalties, interest and costs due and
9-19 unpaid by the defendant.
9-20 (e) That all the forms of law in relation to the assessment and
9-21 levy of those taxes and the sale of the tax lien have been complied
9-22 with.
9-23 Sec. 18. NRS 361.650 is hereby amended to read as follows:
9-24 361.650 1. Actions authorized by NRS 361.635 [shall] must
9-25 be commenced in the name of the State of Nevada against the
9-26 person or persons so delinquent, and against all owners, known or
9-27 unknown.
9-28 2. [Such actions] An action authorized by section 12 of this
9-29 act must be commenced in the name of the holder of the certificate
9-30 of purchase of the tax lien against the person or persons
9-31 delinquent in the payment of the taxes on the parcel of real
9-32 property which is the subject of the tax lien and against all
9-33 owners, known or unknown, of that parcel.
9-34 3. Any action described in subsection 1 or 2 may be
9-35 commenced in the county where the assessment is made, before any
9-36 court in the county having jurisdiction of the amount thereof . [, and
9-37 such jurisdiction shall] The jurisdiction must be determined solely
9-38 by the amount of delinquent taxes, exclusive of penalties and costs
9-39 sued for, without regard to the location of the lands or other property
9-40 as to townships, cities or districts, and without regard to the
9-41 residence of the person or persons, or owner or owners, known or
9-42 unknown.
9-43 Sec. 19. NRS 361.655 is hereby amended to read as follows:
9-44 361.655 The complaint in [the] an action brought by the
9-45 district attorney may be as follows in form:
10-1 In the (Title of Court)
10-2 State of Nevada }
10-3 v. } Complaint
10-4 A.B. & Co., and the real estate and }
10-5 improvements in (describing them). }
10-6 The State of Nevada, by C.D., district attorney of the county of
10-7 ................................, complains of A.B. and also the real estate and
10-8 improvements (describing them with the same particularity as in
10-9 actions of ejectment, or actions for the recovery of personal
10-10 property), and for cause of action says that between July 1, of the
10-11 year ......, and January 2, of the year ......, in the county of ................,
10-12 in the State of Nevada, E.F., then and there, being county assessor of
10-13 the county, did duly assess and put down on an assessment roll all
10-14 the real and personal property in the county subject to taxation, and
10-15 that the assessment roll was afterward submitted to the county board
10-16 of equalization of the county, and was by the board duly equalized
10-17 as provided by law; that A.B. was then and there the owner of, and
10-18 that there was duly assessed to him the above-described real estate,
10-19 improvements upon real estate and certain personal property, and
10-20 that upon such property there has been duly levied for the fiscal year
10-21 ...... a state tax of ................ dollars, and a county tax of ................
10-22 dollars, amounting in the whole to ................ dollars, all of which is
10-23 due and unpaid; of which amount ................ dollars was duly
10-24 assessed and levied against the real estate, and ................ dollars
10-25 against the improvements aforesaid, and ................ dollars against
10-26 the personal property.
10-27 Wherefore, plaintiff prays judgment against A.B. for the sum of
10-28 ................ dollars (the whole of the tax) and all penalties and costs,
10-29 and a separate judgment against the real estate and improvements,
10-30 for the sum of ................ dollars (the tax due on real estate,
10-31 improvements, and personal property) and all penalties and costs, as
10-32 provided by law, and for such other judgment as to justice belongs,
10-33 and for all costs subsequent to the assessment of the taxes, and of
10-34 this action.
10-35 ..............................
10-36 C.D., District Attorney
10-37 County of.........
10-38 Sec. 20. NRS 361.670 is hereby amended to read as follows:
10-39 361.670 The summons so issued [shall] must be served by the
10-40 sheriff, as follows:
10-41 1. As to the personal defendant, by delivering to and leaving
10-42 with him a copy of the summons if he is found within the county. If
11-1 the personal defendant cannot, after diligent search, be found within
11-2 the county, [then] service may be made upon [such] that personal
11-3 defendant by publishing a notice, substantially in the form described
11-4 in NRS 361.680[, in some] if the action is brought by a district
11-5 attorney, in a newspaper published in the county, [if there is one,]
11-6 once each week for 3 successive weeks . [; and in case] If no
11-7 newspaper is published in the county[, or in case] or a newspaper is
11-8 published in the county and, from any cause whatever, the
11-9 proprietor, manager or chief clerk of [such] that newspaper refuses
11-10 to publish the [same (] notice, such facts to be shown by affidavit of
11-11 the officer serving the summons , [), then] the notice prescribed by
11-12 NRS 361.680 may be posted at the courthouse door of the county in
11-13 which the suit is commenced for 21 days. No order of court [shall
11-14 be] is necessary for such publication or posting, but the sheriff shall
11-15 publish or post the notice as provided [herein] in this section when
11-16 the personal defendant cannot be found within the county, and shall
11-17 return the manner of service on the summons.
11-18 2. As to real estate and improvements thereon, or
11-19 improvements when assessed to a person other than the owner of the
11-20 real estate, and as to all owners of or claimants to the same, known
11-21 or unknown, service of the summons may be made by posting a
11-22 copy of the summons in [some] a public place on the real estate, or
11-23 improvements, when assessed separately, for 21 days, and also by
11-24 publishing or posting a notice in the same manner and for the same
11-25 time as required in cases where the personal defendant cannot be
11-26 found in the county.
11-27 Sec. 21. NRS 361.680 is hereby amended to read as follows:
11-28 361.680 [The] In an action brought by the district attorney,
11-29 the notice required to be published or posted [shall] must be
11-30 substantially in the following form[,] and may include any number
11-31 of cases in which the return day of the summons [shall be] is the
11-32 same:
11-33 State of Nevada }
11-34 } District Attorney’s Office
11-35 County of.... }
11-36 Notice of Suits Commenced
11-37 To the following-named defendants, and to all owners of, or
11-38 claimants to, the real estate and improvements, when assessed
11-39 separately, hereinafter described, known or unknown.
11-40 You are hereby notified that suits have been commenced in
11-41 (name of court where held) by the State of Nevada, plaintiff, against
11-42 each of the defendants hereinafter named, and each of the following-
12-1 described tracts or parcels of land with the improvements thereon,
12-2 and improvements when separately assessed, and all owners of, or
12-3 claimants to the same, known or unknown, to recover the tax and
12-4 delinquency assessed to the defendant against the property, for the
12-5 fiscal year commencing ................, and ending ................, and that a
12-6 summons has been duly issued in each case; and you are further
12-7 notified that unless you appear and answer to the complaint filed in
12-8 such cause, on or before the ............. day of the month of ............ of
12-9 the year ......, judgment will be taken against you and the real estate
12-10 and improvements herein described, for the amount of tax and
12-11 delinquency specified, and cost of suit.
12-12 Tax and delinquency: A.B. (describe real estate and
12-13 improvements as in summons) .............................. .................
12-14 $................;
12-15 E.F., personal property, assessed at $..................
12-16 ..............................
12-17 C.D., District Attorney
12-18 County of.........
12-19 Sec. 22. NRS 361.685 is hereby amended to read as follows:
12-20 361.685 1. The district attorney or the holder of a certificate
12-21 of purchase of a tax lien issued pursuant to sections 2 to 13,
12-22 inclusive, of this act shall file in the office of the county recorder a
12-23 copy of each notice published or posted, with the affidavit of the
12-24 publisher or foreman in the office, setting forth the date of each
12-25 publication of the notice in the newspaper in which the [same]
12-26 notice was published.
12-27 2. The officers shall file a copy of the notices posted, with an
12-28 affidavit of the time and place of posting.
12-29 3. Copies so filed or certified copies thereof [shall be] are
12-30 prima facie evidence of all the facts [therein contained, or]
12-31 contained in the notice or affidavit, in all courts in the State.
12-32 4. The publishers [shall be] are entitled to not more than the
12-33 legal rate for each case for publishing a notice, including the making
12-34 of the affidavit.
12-35 5. The county recorder [shall be] is entitled to 50 cents for
12-36 filing each notice of publication, including the affidavit.
12-37 6. The sums [so allowed shall] allowed must be taxed and
12-38 collected as other costs in the case from the defendant, and in no
12-39 case [shall] may they be charged against or collected from the
12-40 county or State.
12-41 Sec. 23. NRS 361.695 is hereby amended to read as follows:
12-42 361.695 The defendant may answer by a verified pleading:
12-43 1. That the taxes , [and] penalties , interest and costs have been
12-44 paid before suit.
13-1 2. That the taxes , [with] penalties , interest and costs have
13-2 been paid since suit, or that [such] the property is exempt from
13-3 taxation under the provisions of this chapter.
13-4 3. Denying all claim, title or interest in the property assessed at
13-5 the time of the assessment.
13-6 4. That the land is situate in, and has been assessed in, another
13-7 county, and the taxes thereon paid.
13-8 5. [Fraud] Alleging fraud in the assessment, or that the
13-9 assessment is out of proportion to and above the taxable value of the
13-10 property assessed. [Where] If the defense is based upon the ground
13-11 that the assessment is above the taxable value of the property, the
13-12 defense is only [effectual] valid as to the proportion of the tax based
13-13 upon [such] the excess of valuation , [;] but in no such case may an
13-14 entire assessment be declared void.
13-15 6. If the action is brought by the holder of a certificate of
13-16 purchase of a tax lien issued pursuant to sections 2 to 13,
13-17 inclusive, of this act, that the defendant is the owner of a parcel of
13-18 real property against which a tax lien was sold in a manner that
13-19 did not comply with the provisions of sections 2 to 13, inclusive, of
13-20 this act.
13-21 7. If the action is brought by the holder of a certificate of
13-22 purchase of a tax lien issued pursuant to sections 2 to 13,
13-23 inclusive, of this act, that the defendant has redeemed the tax lien
13-24 pursuant to section 10 of this act. The defendant shall file the
13-25 certificate of redemption issued pursuant to section 10 of this act
13-26 with his answer.
13-27 Sec. 24. NRS 541.240 is hereby amended to read as follows:
13-28 541.240 If the taxes and assessments levied are not paid as
13-29 [herein provided,] provided in NRS 541.230, then the real property,
13-30 if not redeemed within the time allowed by law, [shall] must be sold
13-31 and conveyed for the payment of taxes, assessments, interest and
13-32 penalties in the manner provided [by chapter 361 of] in NRS
13-33 361.5648 to 361.730, inclusive, for the sale of real property after
13-34 default in payment of general taxes.
13-35 Sec. 25. This act becomes effective on July 1, 2003.
13-36 H