Nevada § 361.695 - Answer of defendant

§ 361.695. Answer of defendant

The defendant may answer by a verified pleading: 1. That the taxes, penalties, interest and costs have been paid before suit. 2. That the taxes, penalties, interest and costs have been paid since suit, or that

the property is exempt from taxation under 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 situated in, and has been assessed in, another county, and the

taxes thereon paid. 5. Alleging fraud in the assessment, or that the assessment is out of proportion to

and above the taxable value of the property assessed. If the defense is based upon the ground that the assessment is above the taxable

value of the property, the defense is only valid as to the proportion of the tax based

upon the excess of valuation, but in no such case may an entire assessment be declared

void. 6. If the action is brought by the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733 , inclusive, that the assignment did not comply with the provisions of NRS 361.7303 to 361.733 , inclusive. 7. If the action is brought by the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733 , inclusive, that the defendant has redeemed the tax lien pursuant to NRS 361.7326 .