Nevada § 361.645 - Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien
Full text of Nevada Nevada Revised Statutes § 361.645 — Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien, with citation guidance and answers to common questions.
§ 361.645. Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien
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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.645
What does Nevada Revised Statutes § 361.645 cover?
Section 361.645 ("Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 361.645?
A common citation format is "Nevada Revised Statutes § 361.645" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 361.645 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.