When The Taxes Go Unpaid
NRS 361.570 — the county treasurer holds the property 2 years, at 10 percent interest, unless it is redeemed
After notice of delinquent taxes, the tax receiver issues a certificate describing each property on which taxes, penalties, interest and costs remain unpaid. It authorizes the county treasurer, as trustee for the State and county, to hold each property for 2 years after the first Monday in June of the year the certificate is dated, unless redeemed sooner, or 1 year for property found abandoned.
Redeeming. To redeem, the owner pays the delinquency and also the later taxes, penalties and costs assessed while the treasurer holds it, with interest on the taxes at 10 percent per annum, assessed monthly, from the date due until paid.
When the redemption period ends without redemption, the treasurer takes a deed in trust. Even then the owner, a lender of record, a judgment creditor, the person assessed or certain others may have the property reconveyed by paying the accrued taxes, costs, penalties and interest, up to the close of business on the third business day before the treasurer's sale, and never after the 90-day period the chapter sets for public acquisition.
The notices of delinquency, the sale itself, assignment of tax liens and the limit on suits to recover land sold for taxes are in other sections not reproduced here. Applying them to a particular parcel is for the county, a court and a licensed Nevada attorney.
Sources for this section (2)
- NRS 361.570 — Trustee’s certificate: Issuance to county treasurer
- NRS 361.585 — Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed Nevada attorney.