Nevada Revised Statutes

Nev. Rev. Stat. § 361.565 (2026)

Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice

✓ current as of July 2026
Find cases: SyfertCases citing this section NRSleg.state.nv.us (official) Justiaon Justia CornellLII Search CasesGoogle Scholar
NRS 361.565  Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice.

      1.  Except as otherwise provided in subsection 3, if the tax remains delinquent 30 days after the first Monday in April of each year, the tax receiver of the county shall cause notice of the delinquency to be published:

      (a) At least once in the newspaper which publishes the list of taxpayers pursuant to NRS 361.300. If there is no newspaper in the county, the notice must be posted in at least five conspicuous places within the county.

      (b) On an Internet website that is maintained by the county treasurer or, if the county treasurer does not maintain an Internet website, on an Internet website maintained by the county.

      2.  The cost of publication in each case must be charged to the delinquent taxpayer, and is not a charge against the State or county. The publication must be made at not more than legal rates.

      3.  If the delinquent property consists of unimproved real estate assessed at a sum not exceeding $25, the notice must be given by posting a copy of the notice in three conspicuous places within the county without publishing the notice in a newspaper.

      4.  The notice must contain the information required for a notice of delinquency pursuant to subsection 2 of NRS 361.5648.

      [34:344:1953]—(NRS A 1957, 354; 1969, 1012, 1235; 1971, 215, 1090; 1975, 1672; 1979, 1066; 1983, 94, 1616; 1995, 830; 2011, 3526)

     

Notes of Decisions
Cited in 8 cases, 1974–1993 · leading case: Casazza v. A-Allstate Abstract Co., 721 P.2d 386 (Nev. 1986).
Casazza v. A-Allstate Abstract Co., 721 P.2d 386 (Nev. 1986). · cites it 2× “” A close reading of the statutory scheme set forth in NRS 361.565 through NRS 361.604 compels the conclusion that the legislature intended the reconveyance provided in NRS 361.”
Thirteen South Ltd. v. Summit Vill., Inc., 866 P.2d 257 (Nev. 1993). “See NRS 361.565 (notice of delinquent taxes and right to redemption shall be served if the delinquency is not cured “by the taxpayer or his successor in interest”) (emphasis added).”
Bogart v. Lathrop, 523 P.2d 838 (Nev. 1974). “No actual notice of the assessments, delinquency, tax deed, tax sale, or redemption rights of respondents was ever given to respondents between 1960 and 1970.”
Weston v. Cnty. of Lincoln, 643 P.2d 1227 (Nev. 1982). “See NRS 361.565 and NRS 361.585. 2 NRS 361.585(3) provides in pertinent part as follows: 3.”
Sievers v. Cnty. Treasurer of Douglas Cnty., 618 P.2d 1221 (Nev. 1980). “Appellant Sievers tendered only delinquent taxes, penalties, and interest, refusing to tender delinquent assessments on the property, substantially all of which accrued after the delinquent tax notice was delivered to Sievers pursuant to NRS 361.565. Here, the trial court…”
Kroeger Props. & Dev., Inc. v. Bd. of Cnty. Commissioners, 707 P.2d 544 (Nev. 1985). “Specifically, Kroeger alleged it did not receive the notice of sale required by NRS 361.565. Douglas County filed a motion for summary judgment claiming that the present action was barred by res judicata and collateral estoppel.”
Bell v. Anderson, 849 P.2d 350 (Nev. 1993). · cites it 13× “The trial court held that the Churchill County Treasurer had complied with the notice requirements of NRS 361.565, and that the tax sale was effective.”
McIntosh v. Burroughs, 551 P.2d 1104 (Nev. 1976). “565 and at the time so noticed, the tax receiver shall make out his certificate authorizing the county treasurer as trustee for the state and county to hold the property described therein for the period of 2 years after the date thereof, unless sooner redeemed.”
— Nev. Rev. Stat. § 361.565(1) — 1 case
Bell v. Anderson, 849 P.2d 350 (Nev. 1993). “The trial court held that the Churchill County Treasurer had complied with the notice requirements of NRS 361.565, and that the tax sale was effective.”
— Nev. Rev. Stat. § 361.565(2) — 1 case
Bell v. Anderson, 849 P.2d 350 (Nev. 1993). “The trial court held that the Churchill County Treasurer had complied with the notice requirements of NRS 361.565, and that the tax sale was effective.”
— Nev. Rev. Stat. § 361.565(5) — 1 case
Bell v. Anderson, 849 P.2d 350 (Nev. 1993). “The trial court held that the Churchill County Treasurer had complied with the notice requirements of NRS 361.565, and that the tax sale was effective.”
— Nev. Rev. Stat. § 361.565(6)(a) — 1 case
Bell v. Anderson, 849 P.2d 350 (Nev. 1993). “The trial court held that the Churchill County Treasurer had complied with the notice requirements of NRS 361.565, and that the tax sale was effective.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.