361.645 - Evidentiary effect of list of delinquent taxes and certificate of purchase of tax lien. - Nevada Statutes

361.645  Evidentiary effect of list of delinquent taxes and certificate of purchase 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 purchase of a tax lien issued pursuant to NRS 361.731 to 361.733, inclusive, or a copy thereof which is certified by the county treasurer and which indicates the sale 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 holder of the certificate of purchase to prove:

      (a) The assessment.

      (b) The property assessed.

      (c) The delinquency.

      (d) The amount of taxes, penalties, interest and costs due and unpaid.

      (e) That all the forms of law in relation to the assessment and levy of those taxes and the sale of the tax lien have been complied with.

      [Part 42:344:1953]—(NRS A 2005, 514)