Nevada § 361.7312 - Assignment of tax lien by county treasurer
Full text of Nevada Nevada Revised Statutes § 361.7312 — Assignment of tax lien by county treasurer, with citation guidance and answers to common questions.
§ 361.7312. Assignment of tax lien by county treasurer
1. Except as otherwise provided in subsection 2, a county treasurer shall assign a
tax lien against a parcel of real property upon which the taxes are delinquent if
the assignee: (a) Presents the county treasurer with: (1) Written authorization for the assignment, duly executed by the owner of the property
in accordance with NRS 361.7311 ; and (2) Evidence that the assignee has posted and maintains the bond required by NRS 361.7314 in the penal sum required by that section, or an affidavit showing that the assignee
is exempt from the requirement pursuant to subsection 4 of that section; and (b) Tenders to the county treasurer the full amount of the delinquent taxes assessed
against the property and any applicable penalties, interest, fees and costs. Payment must be made in cash or by certified check, money order or wire transfer. 2. A county treasurer may not assign a tax lien to a government, governmental agency
or political subdivision of a government. 3. An assignment of a tax lien pursuant to this section does not affect the priority
of the tax lien.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.7312
What does Nevada Revised Statutes § 361.7312 cover?
Section 361.7312 ("Assignment of tax lien by county treasurer") 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 § 361.7312?
A common citation format is "Nevada Revised Statutes § 361.7312" (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 § 361.7312 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.