Nevada 2019 Regular Session Status: Enacted

AB 79 — Revises provisions governing the collection of delinquent property taxes. (BDR 32-490)

Last action — Approved by the Governor. Chapter 138.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Assembly
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced November 20, 2018. Enacted.

Prognosis

Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

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  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

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Summary

AN ACT relating to taxation; creating an expedited procedure for the sale by a county of abandoned property on which delinquent certain taxes, assessments, penalties, interest and costs are owed; establishing the criteria to determine whether property is abandoned; and providing other matters properly relating thereto.

Bill Text

What changed in the latest version

473 added · 508 removed

473 line(s) added, 508 removed.

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(Reprinted with amendments adopted on April 22, 2019) FIRST REPRINT A.B.
Assembly Bill No.
79 A SSEMBLY BILL NO .
79–Committee on Taxation CHAPTER..........
79–COMMITTEE ON TAXATION (ON BEHALF OF CLARK C OUNTY ) PREFILED N OVEMBER 20, 2018 ____________ Referred to Committee on Taxation SUMMARY—Revises provisions governing the collection of delinquent property taxes.
(BDR 32-490) FISCAL NOTE:
Effect on Local Government:
No.
Effect on the State:
No.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
on the first Monday in June, the county treasurer, as tax receiver of the county, is required to make out a certificate, which authorizes the county treasurer to hold each property described in the certificate for a period of 2 years, unless a property is redeemed by the payment of described in the certificate is not redeemed within the 2-year period, the countyty treasurer is authorized to sell or otherwise dispose of the property after following certain procedures, including, without limitation, providing certain notice to the owner of the property.
on the first Monday in June, the county treasurer, as tax receiver of the county, is required to make out a certificate, certificate for a period of 2 years, unless a property is redeemed by the payment of the taxes, interest, penalties and costs which are due.
(NRS 361.570) If a property described in the certificate is not redeemed within the 2-year period, the county treasurer is authorized to sell or otherwise dispose of the property after following certain procedures, including, without limitation, providing certain notice to the owner of the property.
receiver of the county, is required to use to determine whether a property is, as tax abandoned.
Section 1 of this bill establishes the procedure that the county treasurer, as tax abandoned.
Under section 1, if, after an investigation, the county treasurer determines that the property is abandoned, the county treasurer is required to notify the owner of the property of the determination and that the county treasurer is authorized to use an expedited procedure to sell the property if it is determined to be abandoned.
Under section 1, if, after an investigation, the county treasurers determines that the property is abandoned, the county treasurer is required to notify the owner of the property of the determination and that the county treasurer is authorized to use an expedited procedure to sell the property if it is determined to be abandoned.
If the owner does not respond to the notice within a certain period, - *AB79_R1* – 2 – the county treasurer is required to determine the property to be abandoned.
If the owner does not respond to the notice within a certain period, the county treasurer is required to determine the property to be abandoned.
If the property is determined to be abandoned, the person who conducted the investigation of the commissioners an affidavit setting forth the conditions and circumstances on the property supporting that determination.
If the property is determined to be abandoned, the person who conducted the investigation of the property is required to execute and deliver to the clerk of the board of county property supporting that determination.
Sections 2 and 3 provide that if property is determined to be abandoned pursuant to section 1, the certificate made out by the county treasurer, as tax receiver for the county, provides a 1-year redemption period rather than a 2- to section 1 is not redeemed within the redemption period, section 5 requires thent county treasurer to provide the owner of the property at least 45-days’ notice, rather than 90-days’ notice, of the sale of the property.
Sections 2 and 3 provide that if property is determined to be abandoned pursuant to section 1, the certificate made out by the county treasurer, as tax receiver for the county, provides a 1-year redemption period rather than a 2- year redemption period.
Existing law provides that certain deeds conveying property on which property taxes and associated interest, penalties and costs are owed conclusively establish the facts authorizing the conveyance of the property and the regularity of the procedure for the conveyance, unless actual fraud has occurred.
If the property that is determined to be abandoned pursuant to section 1 is not redeemed within the redemption period, section 5 requires the county treasurer to provide the owner of the property at least 45-days’ notice, rather than 90-days’ notice, of the sale of the property.
(NRS 361.590, expedited procedure for the sale of property on which property taxes and associated interest, penalties and costs are owed, the deeds conveying the property conclusively establish that the property was abandoned, unless actual fraud has occurred.
taxes and associated interest, penalties and costs are owed conclusively establish the facts authorizing the conveyance of the property and the regularity of the procedure for the conveyance, unless actual fraud has occurred.
Under existing law, certain taxes and assessments are required to be enforced in the same manner as property taxes.
(NRS 361.590, - 80th Session (2019) – 2 – 361.595) Sections 4 and 5 of this bill provide that if a county treasurer uses an interest, penalties and costs are owed, the deeds conveying the property associated conclusively establish that the property was abandoned, unless actual fraud has occurred.
(NRS 244.3661, 541.240) Sections 6 and 7 of to enforce these taxes and assessments that are enforced in the same manner asused property taxes.
Under existing law, certain taxes and assessments are required to be enforced in this bill make a conforming change to authorize the expedited procedure to be used to enforce these taxes and assessments that are enforced in the same manner as property taxes.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
EXPLANATION – Matter in bolded italics is new;
Section 1.
matter between brackets [omitted material] is material to be omitted.
THE SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:D IN Section 1.
The tax receiver or his or her designee and any employee of the - *AB79_R1* – 3 – tax receiver or his or her designee may enter the property, but may not enter any dwelling or structure, to perform an inspection pursuant to this subsection, and the tax receiver, his or her designee and any employee of the tax receiver or his or her designee who enters a property pursuant to this subsection is not liable for any civil damages as a result of any act or omission on the property, not amounting to gross negligence, or for trespass.
The tax receiver or his or her designee and any employee of the tax receiver or his or her designee may enter the property, but may not enter any dwelling or structure, to perform an inspection pursuant to this subsection, and the tax receiver, his or her designee and any employee of the tax receiver or his or her designee who enters a property pursuant to this subsection is not liable for any civil damages as a result of any act or omission on the property, not amounting to gross negligence, or for trespass.
If, after an inspection pursuant to subsection 2, the tax receiver determines that the property is abandoned in accordance with the criteria set forth in subsection 6, the tax receiver shall serve a notice by certified and first-class mail to the owner or owners of the property providing that unless the owner or owners of the real property contact the tax receiver within 30 days after service of the notice, the property will be determined to be abandoned and the tax receiver may seek an expedited procedure for the sale of the property.
If, after an inspection pursuant to subsection 2, the tax receiver determines that the property is abandoned in accordance with the criteria set forth in subsection 6, the tax receiver shall serve a notice by certified and first-class mail to the owner or owners of the property providing that unless the owner or owners of the real property contact the tax receiver within 30 days after service of the notice, the property will be determined to be - 80th Session (2019) – 3 – for the sale of the property.
(b) Submits a written objection to the determination of the tax receiver that the property is abandoned, the tax receiver must conduct a review of the property and issue a decision on whether to uphold the original determination that the property is abandoned.
(b) Submits a written objection to the determination of the tax conduct a review of the property and issue a decision on whether to uphold the original determination that the property is abandoned.
- *AB79_R1* – 4 – (a) Be signed and verified by the person who conducted the investigation to determine whether the property is abandoned;
(a) Be signed and verified by the person who conducted the investigation to determine whether the property is abandoned;
(b) State that, after investigation, the property was determined to be abandoned;
to be abandoned;
and (c) State the conditions or circumstances supporting the determination that the property is abandoned.
andfter investigation, the property was determined (c) State the conditions or circumstances supporting the determination that the property is abandoned.
(b) Utility service to the property, including, without limitation, gas, electric or water service, has been disconnected or delinquent for over 1 year;
- 80th Session (2019) – 4 – gas, electric or water service, has been disconnected or delinquenton, for over 1 year;
(g) If the property is residential real property, the residential real property has been declared unfit for occupancy and ordered to remain vacant and unoccupied under an order issued by a municipal or county authority or a court of competent jurisdiction;
(g) If the property is residential real property, the residential real property has been declared unfit for occupancy and ordered to remain vacant and unoccupied under an order issued by a municipal or county authority or a court of competent jur(h) The local police, fire or code enforcement authority has requested that the owner or any other interested or authorized party secure the property because the local authority has declared the property to be an imminent danger to the health, safety and welfare of the public;
(h) The local police, fire or code enforcement authority has requested that the owner or any other interested or authorized party secure the property because the local authority has declared the property to be an imminent danger to the health, safety and welfare of the public;
- *AB79_R1* – 5 – (b) The person or persons listed as the taxpayer or taxpayers on the tax rolls, at their last known addresses, if the names and addresses are known;
the tax rolls, at their last known addresses, if the names andrs on addresses are known;
2.
- 80th Session (2019) – 5 – 2.
(c) The amount of the taxes due on the property and the penalties and costs as provided by law.
(c) The amount of the taxes due on the property and the pen(d) That if the amount is not paid by or on behalf of the taxpayer or his or her successor in interest, the tax receiver will, at 5 p.m.
(d) That if the amount is not paid by or on behalf of the taxpayer or his or her successor in interest, the tax receiver will, at 5 p.m.
Until the period of redemption has expired, the tax receiver shall maintain detailed records which contain such information as the Department may prescribe in support of the affidavit.
Until the period of redemption has expired, the tax receiver shall maintain detailed records which contain such information as the Department may4.resA second copy of the notice of delinquency must be sent by certified mail, not less than 60 days before the expiration of the period of redemption as stated in the notice.
4.
A second copy of the notice of delinquency must be sent by certified mail, not less than 60 days before the expiration of the period of redemption as stated in the notice.
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A county and its officers and employees are not liable for any damages resulting from failure to provide actual notice pursuant - *AB79_R1* – 6 – to this section if the county, officer or employee, in determining the names and addresses of persons with an interest in the property, relies upon a preliminary title search from a company authorized to provide title insurance in this State.
A county and its officers and employees are not liable for any damages resulting from failure to provide actual notice pursuant to this section if the county, officer or employee, in determining the names and addresses of persons with an interest in the property, relies upon a preliminary title search from a company authorized to provide title insurance in this State.
Pursuant to the notice given as provided in NRS 361.5648 and 361.565 and at the time stated in the notice, the tax receiver shall make out a certificate that describes each property on which delinquent taxes, penalties, interest and costs have not been paid.
Pursuant to the notice given as provided in NRS 361.5648 and 361.565 and at the time stated in the notice, the tax receiver shall make out a certificate that describes each property on - 80th Session (2019) – 6 – paid.
[The] Except as otherwise provided in this subsection, the certificate authorizes the county treasurer, as trustee for the State and county, to hold each property described in the certificate for the period of 2 years after the first Monday in June of the year the certificate is dated, unless sooner redeemed.
[The] Except as otherwise provided in this subsection, theeen certificate authorizes the county treasurer, as trustee for the State and county, to hold each property described in the certificate for the period of 2 years after the first Monday in June of the year the certificate is dated, unless sooner redeemed.
(b) The taxes, and the penalties and costs added thereto, on each property, and that, except as otherwise provided in NRS 360.232 and 360.320, interest on the taxes will be added at the rate of 10 percent per annum, assessed monthly, from the date due until paid;
(b) The taxes, and the penalties and costs added thereto, on each property, and that, except as otherwise provided in NRS 360.232 percent per annum, assessed monthly, from the date due until paid;
and [(c)] (d) That a tax lien may be assigned against the parcel pursuant to the provisions of NRS 361.7303 to 361.733, inclusive.
and pursuant to the provisions of NRS 361.7303 to 361.733, inclusive.
Until the expiration of the period of redemption, each property held pursuant to the certificate must be assessed annually - *AB79_R1* – 7 – to the county treasurer as trustee.
Until the expiration of the period of redemption, each property held pursuant to the certificate must be assessed annually to the county treasurer as trustee.
Before the owner or his or her successor redeems the property, he or she must also pay the county treasurer holding the certificate any additional taxes, penalties and costs assessed and accrued against the property after the date of the certificate, together with interest on the taxes at the rate of 10 percent per annum, assessed monthly, from the date due until paid, unless otherwise provided in NRS 360.232 and 360.320.
Before the owner or his or her successor redeems the property, he or she must also pay the county treasurer holding the certificate any additional taxes, penalties and costs assessed and accrued against the property after the date of the certificate, together with interest on the taxes at the rate of 10 - 80th Session (2019) – 7 – unless otherwise provided in NRS 360.232 and 360.320.e until paid, 5.
5.
If a property described in a certificate is not redeemed within the time allowed by law for its redemption, the tax receiver or his or her successor in office shall make to the county treasurer as trustee for the State and county a deed of the property, reciting in the deed substantially the matters contained in the certificate of sale or, in the case of a conveyance under NRS 361.604, the order of the board of county commissioners, and that no person has redeemed the property during the time allowed for its redemption.
If a property described in a certificate is not receiver or his or her successor in office shall make to the county treasurer as trustee for the State and county a deed of the property, reciting in the deed substantially the matters contained in the certificate of sale or, in the case of a conveyance under NRS 361.604, the order of the board of county commissioners, and that no person has redeemed the property during the time allowed for its redemption.
(d) The taxes were not paid.
- *AB79_R1* – 8 – [(g)] (h) The person who executed the deed was the proper officer.
[(g)] (h) The person who executed the deed was the proper officer.
4.
- 80th Session (2019) – 8 – 4.
Except as otherwise provided by specific statute, the deed conveys to the county treasurer as trustee for the State and county the property described therein, free of all encumbrances, except any easements of record for public utility purposes, any lien for taxes or assessments by any irrigation or other district for irrigation or other district purposes, and any interest and penalties on the property, except when the land is owned by the United States or this State, in which case it is prima facie evidence of the right of possession accrued as of the date of the deed to the purchaser, but without prejudice to the lien for other taxes or assessments or the claim of any such district for interest or penalties.
Except as otherwise provided by specific statute, the deed the property described therein, free of all encumbrances, except any easements of record for public utility purposes, any lien for taxes or assessments by any irrigation or other district for irrigation or other district purposes, and any interest and penalties on the property, except when the land is owned by the United States or this State, in which case it is prima facie evidence of the right of possession accrued as of the date of the deed to the purchaser, but without prejudice to the lien for other taxes or assessments or the claim of any such district for interest or penalties.
Sec.
361.595 1.NRS 36Any property held in trust by any county treasurer by virtue of any deed made pursuant to the provisions of this chapter may be sold and conveyed in the manner prescribed in this section and in NRS 361.603 or conveyed without sale as provided in NRS 361.604.
5.
NRS 361.595 is hereby amended to read as follows:
361.595 1.
Any property held in trust by any county treasurer by virtue of any deed made pursuant to the provisions of this chapter may be sold and conveyed in the manner prescribed in this section and in NRS 361.603 or conveyed without sale as provided in NRS 361.604.
- *AB79_R1* – 9 – (a) Posted in at least three public places in the county, including one at the courthouse and one on the property, not less than 20 days before the day of sale or, in lieu of such a posting, by publication of the notice at least once a week for 4 consecutive weeks by four weekly insertions in some newspaper published within the county, the first publication being at least 22 days before the day of the sale, if the board of county commissioners so directs.
- 80th Session (2019) – 9 – one at the courthouse and one on the property, not less than 20 daysng before the day of sale or, in lieu of such a posting, by publication of the notice at least once a week for 4 consecutive weeks by four weekly insertions in some newspaper published within the county, the first publication being at least 22 days before the day of the sale, if the board of county commissioners so directs.
If, pursuant to section 1 of this act, the tax receiver has elected to use an expedited procedure for the sale of the property and the requirements of section 1 of this act were met, notice of the sale must specify the day, time and place of the sale and be:
If, pursuant to section 1 of this act, the tax receiver has elected to use an expedited procedure for the sale of the property and the requirements of section 1 of this act were met, notice of the(a) Posted in at least three public places in the county,d be:
(a) Posted in at least three public places in the county, including one at the courthouse and one on the property, not less than 20 days before the day of sale or, in lieu of such a posting, by publication of the notice at least once a week for 4 consecutive weeks by four weekly insertions in some newspaper published within the county, the first publication being at least 22 days before the day of the sale, if the board of county commissioners so directs.
including one at the courthouse and one on the property, not less than 20 days before the day of sale or, in lieu of such a posting, by publication of the notice at least once a week for 4 consecutive weeks by four weekly insertions in some newspaper published within the county, the first publication being at least 22 days before the day of the sale, if the board of county commissioners so directs.
If the receipt is returned unsigned, the county treasurer must make a reasonable attempt to locate and notify the owner or other person or governmental entity before the sale.
If the receipt is returned unsigned, the county treasurer must make a reasonable attempt to locate and notify the owner or other person or governmental entity before the sal5.
5.
(a) The municipality sold the property or the property was stricken off to the municipality pursuant to NRS 271.560;
- 80th Session (2019) – 10 – (a) The municipality sold the property or the property was stricken off to the municipality pursuant to NRS 271.560;
and - *AB79_R1* – 10 – (b) A certificate of sale for the property was issued to the purchaser pursuant to NRS 271.570 or to the municipality pursuant to NRS 271.560, the county treasurer may not issue the quitclaim deed described in subsection [4] 5 unless the person who purchased the property from the county pays to the municipality any amount owed pursuant to the certificate of sale issued pursuant to NRS 271.560 and 271.570 and the municipality provides an affidavit signed by the treasurer of the municipality stating that such amounts have been paid.
and (b) A certificate of sale for the property was issued to the purchaser pursuant to NRS 271.570 or to the municipality pursuant the county treasurer may not issue the quitclaim deed described in subsection [4] 5 unless the person who purchased the property from the county pays to the municipality any amount owed pursuant to the certificate of sale issued pursuant to NRS 271.560 and 271.570 and the municipality provides an affidavit signed by the treasurer of the municipality stating that such amounts have been paid.
and (c) That, if the real property was sold to pay taxes on personal property, the real property belonged to the person liable to pay the tax.
and (c) That, if the real property was sold to pay taxes on personal tax.erty, the real property belonged to the person liable to pay the [8.] 9.
[8.] 9.
The board of county commissioners shall provide its clerk with a record book in which must be indexed the name of each purchaser, together with the date of sale, a description of the property sold, a reference to the book and page of the minutes of the board of county commissioners where the order of sale is recorded, and the file number of the affidavits and return.
The board of county commissioners shall provide its clerk with a record book in which must be indexed the name of each - 80th Session (2019) – 11 – property sold, a reference to the book and page of the minutes of the board of county commissioners where the order of sale is recorded, and the file number of the affidavits and return.
- *AB79_R1* – 11 – Sec.
Sec.
An excise tax imposed pursuant to subsection 1 may be levied at different rates for different classes of customers or to take into account differences in the amount of water used or estimated to be used or the size of the connection.
An excise tax imposed pursuant to subsection 1 may be levied at different rates for different classes of customers or to take into account differences in the amount of water used or estimated to be 3.
3.
(b) Finance the project by the issuance of general obligation bonds, medium-term obligations or revenue bonds or other securities issued pursuant to chapter 350 of NRS, or by installment- purchase financing pursuant to that chapter.
bonds, medium-term obligations or revenue bonds or otherligation securities issued pursuant to chapter 350 of NRS, or by installment- purchase financing pursuant to that chapter.
or (2) The public utility will operate and maintain the facility, or both.
or (2) The public utility will operate and maintain the facility, - 80th Session (2019) – 12 – or both.
A county may pledge any money received from the proceeds of a tax imposed pursuant to this section for the payment of general or special obligations issued for a new facility for the treatment of water for public or private use, or both.
A county may pledge any money received from the proceeds or special obligations issued for a new facility for the treatment of water for public or private use, or both.
Any money pledged by the - *AB79_R1* – 12 – revenues of the project for the purposes of subsection 3 ofd NRS 350.020.
Any money pledged by the county pursuant to this subsection may be treated as pledged revenues of the project for the purposes of subsection 3 of NRS 350.020.
H - *AB79_R1*
~~~~~ 19 - 80th Session (2019)
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Action History

  1. Approved by the Governor. Chapter 138.

  2. Enrolled and delivered to Governor.

  3. In Assembly. To enrollment.

  4. Read third time. Passed. Title approved. (Yeas: 14, Nays: 6, Excused: 1.) To Assembly.

  5. From committee: Do pass. Placed on Second Reading File. Read second time.

  6. In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee.

  7. From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved. (Yeas: 39, Nays: 2, Excused: 1.) To Senate.

  8. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 598.) To printer.

  9. Read first time. To committee.

  10. From printer.

  11. Prefiled. Referred to Committee on Taxation. To printer.

Sponsors

  • Assembly Committee on Taxation · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on

Sponsors (1)

  • Assembly Committee on Taxation

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

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Frequently asked questions

What does AB 79 do?
AN ACT relating to taxation; creating an expedited procedure for the sale by a county of abandoned property on which delinquent certain taxes, assessments, penalties, interest and costs are owed; establishing the criteria to determine whether property is abandoned; and providing other matters properly relating thereto.
Who sponsors AB 79?
AB 79 is sponsored by Assembly Committee on Taxation.
What is the current status of AB 79?
This bill has been enacted into law. Introduced November 20, 2018. Enacted.
Where can I track AB 79?
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