Category Archives: Real Property in Nevada

Nevada’s Pro-Farmer Right to Farm Law

Free_Range_Pig_Farm wikipedia commons

Though Nevada is a difficult place to ranch and farm, many rural areas continue to see ranching and farming using the natural resources of dirt, water and sun.  Though Nevada has not seen much of a net increase of population, folks from California and the East Coast continue to move to certain areas which they find beautiful for the open space.

However, many of these folks do not realize they are “coming to the nuisance”.  The reason their new house, and new subdivision, exists is because the local rancher sold that parcel to a developer in order to be able to continue to afford to ranch for a living.  After they move in and the wind changes, they begin to smell the odors from the neighboring ranch, dairy or hog farm.

Nevada, like many states, has codified (made it into law) the farmer’s  right to continue its operations even if the neighbors are offended by it.   When there is a local problem, often the correct legal way to stop it is through a nuisance action in court.  The general definition of an abatable nuisance is “Anything which is injurious to health, or indecent and offensive to the senses, or an obstruction to the free use of property, so as to interfere with the comfortable enjoyment of life or property …  .”  Nevada Revised Statute section 40.140 1(a).

Arguably smelling pig or cattle manure is offensive to the senses.  Most people would probably agree that it is.  The Nevada legislature has provided an exception for agriculture.  It does this by setting up a presumption that an agriculture use (as defined) is not a “nuisance” for legal purposes.

Subsection 2 of the statute provides, “It is presumed:  (a) That an agricultural activity conducted on farmland, consistent with good agricultural practice and established before surrounding nonagricultural activities is reasonable.  Such activity does not constitute a nuisance unless the activity has a substantial adverse effect on the public health or safety.”  Thus, the bar is high.  The aggrieved neighbors have the burden of proving that the effect on public health or safety is substantial.  Bad odor would likely not past the sniff test established here.

But what is a “good agricultural practice”?  “[A]n agricultural activity which does not violate a federal, state or local law, ordinance or regulation”  is presumed to be such a practice.  NRS sec. 40.140, subsec. 2.  Thus, the farmer has met its’ burden of proof if it is not established that there is a violation of law or regulation.  The reverse is not necessarily true, though.  The existence of a violation of law or ordinance does not necessarily equate with nuisance, as the law is written.

Each situation is based on the individual facts of the dispute.  The above is not meant to be legal advice.  For advice on your specific problem, please contact us.

Safely Dispose of (Old) Private and Confidential Paper Without Breaking Your Shredder – Northern California

From Patelco Credit Union:

Protect your identity and un-clutter your living space!

Bring your old paper and electronic files (CDs and other discs) and we’ll dispose of them for you, free of charge. Our next shred days will take place at these branches:

  • Citrus Heights: Saturday, May 4 – 10:00 a.m. to 2:00 p.m. Map it >
  • Danville: Saturday, May 4 – 10:00 a.m. to 2:00 p.m. Map it >
  • Concord: Saturday, May 11 – 10:00 a.m. to 2:00 p.m. Map it >
  • Castro Valley: Saturday, May 18 – 9:00 a.m. to 1:00 p.m. Map it >
  • Roseville: Saturday, May 18 – 10:00 a.m. to 2:00 p.m. Map it >

Patelco – Patelco Shred Days

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Difference Between a Tax Lien Sale and a Special Assessment Tax Lien Certificate of Sale in Douglas County, Nevada

Often the term “tax lien” and “tax lien certificate” are used interchangeably.  However these are different types of legal instruments that convey different rights.  Douglas County, Nevada sells both types. Douglas County Nevada (which includes the southeastern portion of Lake … Continue reading

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How Much Can Investors Earn on Tax Lien Certificates in Nevada?

Douglas County Nevada (which includes the southeastern portion of Lake Tahoe , Stateline and Zephyr Cove and Minden/Gardnerville/Carson Valley) is one of very few Nevada counties that sells tax lien certificates. The Treasurer of Douglas County represents that, if the Certificate … Continue reading

Buying Tax Liens in Nevada – Storey County

Why are tax liens sold?

According to the Storey County Treasurer, “Storey County’s tax lien sales follow the guidelines set forth by the Nevada Revised Statutes (Chapter 361). All [real] property [] taxes must be collected in order to meet the budget of the county. Therefore, Tax Lien Sales are held to collect any unpaid taxes.”

The main population area and county seat is historic Virginia City.  However, the county is very sparsely populated.

How does Storey County calculate the Delinquent Payment Penalty? 

Penalties for delinquent property taxes are calculated at:

  • 4% for one installment that is delinquent
  • 5% for any two installments that are delinquent
  • 6% for any three installments that are delinquent
  • 7% for any four installments that are delinquent
  • Prior year’s delinquent property taxes are penalized at 10% annual interest.

At What Point does a delinquent tax turn into a tax lien?

Storey County indicates that “[a]ny property that continues to have delinquent taxes due at the end of April each year will be advertised as delinquent in the local newspaper. Should a property have continuing delinquent outstanding taxes at the end of three years the Treasurer will take a trustee deed to the property and begin the process to sell the property at a tax sale, according to the County Treasurer.

Tax sales are scheduled at least four months prior to being held, in order to allow property owners ample notice. The Commissioners then meet regarding these proposed properties for tax sale. Generally, once there are 10 or more properties, the county will hold a tax sale.

Therefore, the County treasurer indicates it will not hold a sale if there are only 1 or 2 properties that are delinquent.

As of July 17, 2012, Storey County does not have any lien auctions pending for real estate tax liens.

If you need further legal counsel on buying and perfecting real property tax liens in Storey County, Northern Nevada or elsewhere in Nevada and California, please contact our office to set up a brief complimentary consultation at (888) 838-1991.

Important Nevada Law About Tax Lien Certificates and Collection of Tax Liens for Investors

This is a reprint of some of the laws pertaining to collection of tax liens for persons who have invested in Nevada Tax Lien Certificates, which they may have purchased in Las Vegas (Clark County) or Douglas County, or any other Nevada county that sells tax lien certificates.

“NRS” means Nevada Revised Statutes.  These are the laws current as of the July 16, 2012.

Sales of Tax Liens

NRS 361.731  “Tax lien” defined.  As used in NRS 361.731 to 361.733, inclusive, unless the context otherwise requires, “tax lien” means a perpetual lien which remains against a parcel of real property until the taxes assessed against that parcel and any penalties, interest and costs which may accrue thereon are paid.

(Added to NRS by 2005, 508)

NRS 361.7312  Authority of county to sell tax lien; prohibited purchasers.

1.  Except as otherwise provided in this section, a county may, in lieu of the remedies for the collection of delinquent taxes set forth in NRS 361.5648 to 361.730, inclusive, sell a tax lien against a parcel of real property upon which the taxes are delinquent pursuant to the provisions of NRS 361.731 to 361.733, inclusive.

2.  Except as otherwise provided in this section, a county may sell a tax lien to any purchaser. A county may not sell a tax lien to a government, governmental agency or political subdivision of a government, or to any insurer other than an insurer that:

(a) Is entitled to receive the credit set forth in NRS 680B.050 because it owns and substantially occupies and uses a building in this State as its home office or as a regional home office; or

(b) Issues in this State a policy of insurance for medical malpractice.

3.  For the purposes of this section:

(a) “Insurer” has the meaning ascribed to it in NRS 679A.100.

(b) “Policy of insurance for medical malpractice” has the meaning ascribed to it in NRS 679B.144.

(Added to NRS by 2005, 509)

NRS 361.7314  Adoption of procedure for sale and transfer of tax liens by county treasurer.

1.  Before a county may offer for sale tax liens against parcels of real property located within the county, the board of county commissioners of that county must adopt by resolution a procedure for the sale and transfer of tax liens by the county treasurer.

2.  The procedure must include, but is not limited to:

(a) The requirements for notice of the sale of the tax lien. The notice must include:

(1) The date, time and location of the sale; and

(2) An indication of all other tax liens against the property that have been previously sold.

(b) The manner in which:

(1) A tax lien is selected for sale;

(2) The price to purchase a tax lien is determined; and

(3) The holder of a certificate of purchase issued pursuant to NRS 361.7318 may collect the delinquent taxes, interest, penalties and costs on the parcel of real property which is the subject of the tax lien.

(Added to NRS by 2005, 509)

NRS 361.7316  Sale of tax lien by county treasurer: Time and conditions of sale; scope of lien; method of payment; enforcement of unsold lien.

1.  A county treasurer may sell a tax lien against a parcel of real property after the first Monday in June after the taxes on that parcel become delinquent if:

(a) The parcel is on the secured roll;

(b) The taxes on the parcel are delinquent pursuant to the provisions of NRS 361.483;

(c) The tax receiver has given notice of the delinquency pursuant to NRS 361.5648; and

(d) The price for the tax lien established by the county treasurer is at least equal to the amount of the taxes which are delinquent for the parcel and any penalties, interest and costs which may accrue thereon.

2.  The county treasurer may sell a tax lien separately or in combination with other tax liens in accordance with the procedure adopted by the board of county commissioners pursuant to NRS 361.7314.

3.  Each tax lien must relate to the taxes assessed against the parcel for at least 1 year, and any penalties, interest and costs which may accrue thereon.

4.  The county treasurer may sell a tax lien which relates to the taxes assessed against the parcel for any year of assessment and any penalties, interest and costs accrued thereon if those taxes are delinquent pursuant to the provisions of NRS 361.483.

5.  If two or more parcels are assessed as a single parcel, one tax lien may be sold for that single parcel.

6.  A tax lien must be purchased in cash or by certified check, money order or wire transfer of money.

7.  If a tax lien offered for sale is not sold at the sale conducted by the county treasurer, the county may collect the delinquent taxes pursuant to the remedies for the collection of delinquent taxes set forth in NRS 361.5648 to 361.730, inclusive.

(Added to NRS by 2005, 509)

NRS 361.7318  Certificate of purchase: Issuance; rights of holder; contents; transfer; security interest.

1.  The county treasurer shall issue a certificate of purchase to each purchaser of a tax lien.

2.  The holder of a certificate of purchase is entitled to receive:

(a) The amount of the taxes which are delinquent for the year those taxes are assessed against the parcel of real property which is the subject of the tax lien and any penalties, interest and costs imposed pursuant to the provisions of this chapter; and

(b) Interest on the amount described in paragraph (a) which accrues at a rate established by the board of county commissioners. The interest must be calculated annually from the date on which the certificate of purchase is issued. The rate of interest established by the board may not be less than 10 percent per annum or more than 20 percent per annum.

3.  Each certificate of purchase must include:

(a) A description of the parcel of real property which is the subject of the tax lien;

(b) The years the taxes which are delinquent were assessed on the parcel;

(c) The amount the county treasurer received for the tax lien;

(d) The amount of the delinquent taxes owed on the parcel and any penalties, interest and costs imposed pursuant to the provisions of this chapter; and

(e) A statement that the amount indicated on the certificate pursuant to paragraph (d) bears interest at the rate established by the board of county commissioners, from the date on which the certificate of purchase is issued.

4.  The holder of a certificate of purchase may transfer the certificate to another person by signing the certificate before a notary public. A certificate of purchase may not be transferred to a government, governmental agency or political subdivision of a government. The transferee must submit the certificate to the county treasurer for entry of the transfer in the record of sales of tax liens maintained by the county treasurer pursuant to NRS 361.7322.

5.  Notwithstanding the provisions of NRS 104.9109, a security interest in a certificate of purchase may be created and perfected in the manner provided for general intangibles set forth in NRS 104.9101 to 104.9709, inclusive.

(Added to NRS by 2005, 510)

NRS 361.732  Issuance of duplicate certificate of purchase.  If the holder of a certificate of purchase requests the county treasurer to issue a duplicate certificate, the holder must submit to the county treasurer a notarized affidavit which attests that the certificate was lost or destroyed. The county treasurer shall, upon receipt of the affidavit, issue to the holder an exact duplicate of the certificate of purchase.

(Added to NRS by 2005, 511)

NRS 361.7322  Preparation and maintenance of record of each tax lien sold.  The county treasurer shall prepare and maintain a record of each tax lien he or she sells pursuant to the provisions of NRS 361.731 to 361.733, inclusive. The record must include:

1.  The date of the sale of the tax lien;

2.  A description of the parcel of real property which is the subject of the tax lien;

3.  The year the taxes which are delinquent were assessed on the parcel;

4.  The name of the owner of the parcel, if known;

5.  The name and address of the original purchaser of the tax lien;

6.  The amount of the delinquent taxes owed on the parcel and any penalties, interest and costs imposed pursuant to the provisions of this chapter on the date the county treasurer sells the tax lien;

7.  The name and address of any person to whom the certificate of purchase is transferred and the date of the transfer;

8.  The name of the person who redeems the tax lien, the date of that redemption and the amount paid to redeem the tax lien; and

9.  The date of any judgment entered pursuant to NRS 361.700.

(Added to NRS by 2005, 510)

NRS 361.7324  Procedure when taxes on parcel again become delinquent during year after tax lien sold.

1.  If a tax lien against a parcel of real property has been sold in the year immediately preceding the date that taxes on that parcel again become delinquent pursuant to NRS 361.483, the county treasurer shall:

(a) Collect the delinquent taxes in the manner set forth in NRS 361.5648 to 361.730, inclusive;

(b) Redeem the tax lien pursuant to NRS 361.7326; or

(c) Cause written notice of the delinquency to be sent by certified mail to the holder of the certificate of purchase who is listed in the record maintained by the county treasurer pursuant to NRS 361.7322.

2.  Within 90 days after receiving a notice from the county treasurer pursuant to paragraph (c) of subsection 1, the holder of the certificate of purchase may:

(a) Purchase from the county treasurer a tax lien against the parcel for the current year of assessment pursuant to NRS 361.7318; or

(b) Consent to the redemption of the tax lien pursuant to NRS 361.7326.

3.  If the holder of the certificate of purchase consents to the redemption of the tax lien pursuant to NRS 361.7326, the county treasurer shall:

(a) Redeem the tax lien pursuant to that section; or

(b) Sell the tax lien to another person, who shall redeem any previous tax lien pursuant to NRS 361.7326.

(Added to NRS by 2005, 511)

NRS 361.7326  Redemption of tax lien after sale: Authorized persons; amount of required payment; issuance and contents of certificate of redemption; recording of information.

1.  In addition to the persons authorized to redeem a tax lien pursuant to NRS 361.7324, any tax lien sold pursuant to the provisions of NRS 361.731 to 361.733, inclusive, may be redeemed by any of the following persons, as their interests in the parcel of real property which is the subject of the tax lien may appear of record:

(a) The owner of the parcel of real property.

(b) The beneficiary under a deed of trust.

(c) The mortgagee under a mortgage.

(d) The person to whom the property was assessed.

(e) The person who holds a contract to purchase the property before its conveyance to the county treasurer.

(f) The successor in interest of any person specified in this subsection.

2.  A person who redeems a tax lien must pay to the county treasurer the amount stated on the certificate of purchase of the tax lien, including interest at the rate stated on the certificate and any fees paid by the holder of the certificate of purchase to the county treasurer.

3.  If the person who redeems the tax lien has been served with a summons pursuant to NRS 361.670, the person must pay the costs incurred by the holder of the certificate of purchase to commence the action.

4.  The county treasurer shall issue a certificate of redemption to each person who redeems a tax lien pursuant to this section.

5.  A certificate of redemption issued pursuant to subsection 4 must include:

(a) A description of the parcel of real property which is the subject of the tax lien;

(b) The date the tax lien is redeemed;

(c) The name and address of the person who redeems the tax lien; and

(d) The amount paid to redeem the tax lien.

6.  The county treasurer shall record the information set forth in subsection 5 in the record he or she maintains pursuant to NRS 361.7322.

7.  A certificate of redemption may be recorded in the office of the county recorder.

(Added to NRS by 2005, 511)

NRS 361.7328  Redemption of tax lien after sale: Notification and payment of holder of certificate of purchase.

1.  The county treasurer shall, within 10 days after a tax lien is redeemed pursuant to NRS 361.7326, mail a certified copy of the certificate of redemption to the holder of the certificate of purchase of the tax lien.

2.  The county treasurer shall pay to the holder of the certificate of purchase the amount indicated on the certificate pursuant to NRS 361.7318 at the time the holder presents the certificate for payment.

(Added to NRS by 2005, 512)

NRS 361.733  Commencement of action for collection by holder of certificate of purchase.  If a tax lien is not redeemed pursuant to NRS 361.7326 within the time allowed for the collection of the delinquent taxes set forth in NRS 361.5648 to 361.620, inclusive, the holder of the certificate of purchase may commence an action for the collection of the delinquent taxes, penalties, interest and costs.

(Added to NRS by 2005, 512)

Douglas County, NV Real Property Tax Lien Certificate Sale Information

The informaiton presented below is provided as a courtesy to our readers, clients and prospective clients.  Dealing with the forced sale of real estate is never easy.  The laws can be quite complex.  If you are facing delinquent taxes or you are interested in buying liens on and/or distressed properties, you may want to consider consulting with a licensed Nevada attorney.

The Douglas County Nevada Treasurer/Tax Collector has provided a detailed series of questions and answers about the Certificates of Sale of property liens.  We provide it to you “as is” from the original website.

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Special Assessment – Frequently Asked Questions – Tax Lien Certificates

Q. What is a tax lien certificate?

A. A tax lien certificate is a Certificate of Sale note issued on a property that is sold for non payment of a special assessment.

Q. How often does Douglas County conduct sales on delinquent special assessments?

A. Douglas County conducts sales on delinquent assessment parcels as they are required.

Q. How do you determine the amount of the Certificate of Sale note?

A. The note is sold for the principal amount of a delinquent assessment plus accrued interest, penalties and costs.

Q. If I purchase a Certificate of Sale note, do I own the property?

A. No. You own a note on the property, for a specified redemption period, and earn interest for each month the note remains outstanding. At the end of the redemption period you may request the deed to the property. The buyer has no legal claim or obligations during the redemption period.

Q. How long before I can move into the home?

A. You must wait until after the redemption period when you request a deed from the Treasurer’s office. The buyer has no legal claim or obligations during the redemption period.

Q. Does the buyer retain the right of refusal during the sale?

A. If the buyer chooses not to purchase the property, then the bidder number is left out and another number is drawn.

Q. Who can redeem the Certificate of Sale note?

A. The property owner and other major lien holders (i.e. mortgage company) may redeem the certificate of sale at any time during the redemption period. Payment must be in the form of cash, cashiers check, or money order.

Q. If the Certificate of Sale is redeemed, do I get my money back?

A. Yes. The Certificate of Sale is redeemed with interest at a rate of 1% per month.

Q. Is the Certificate of Sale a public document?

A. The Certificate of Sale note is recorded with the Douglas County Recorder’s office. The original note will be mailed to the buyer after it is recorded.

Q. Where are the sales held?

A. The Douglas County Commission Chambers at the 1616 8th Street, Minden, Nevada. (The Old Courthouse.)

Q. Do I have to be present to purchase a tax lien or may I do it by mail?

A. Tax lien certificates are sold at public sale and you must be present.

Q. How do I find out what parcels are available for the sale?

A. The available parcels will be posted to the Douglas County Treasurer website, http://cltr.co.douglas.nv.us/treasurer at the beginning of the sale month. They will also be published in the Record Courier, one time each week, for the three consecutive weeks prior to the sale date. It should be noted that property owners, or their mortgage company, may bring the parcel current up to the day of the sale. On the sale date they may pay the assessment off before the time of the sale.

Q. How do I purchase a Certificate of Sale note?

A. All interested parties must register to receive a bidder number. A random number will be drawn to select the winning bidder. A first and second alternate will also be selected for the parcel from the number selection. The sale will then continue with all bidders eligible for each parcel on the sale list.

Q. What do I need to register to bid?

A. Registration begins one hour before the scheduled sale (9:00 a.m.), at the front counter of the Treasurer’s office. You must fill out the registration form presented to you and show a valid picture identification (driver’s license) with your current address. From this you will be assigned a bidder number.

Q. Do I need to be present to register or may a friend register for me?

A. You must be present to register. We will not allow a friend or family member to register for you.

Q. What happens if there are back taxes?

A. The buyer is not required to pay any delinquent property taxes at the time of the sale. Should the buyer wish to protect their interest in the property, they may pay the delinquent tax and have the amount added to the Certificate of Sale. Delinquent taxes must be paid before a deed will be issued on the property.

Q. If I win the purchase of a Certificate of Sale how long do I have to pay the purchase price?

A. Payment must be received by 10:00 a.m. the day following the sale. Payment must be in the form of cash, cashiers check, or money order made payable to the Douglas County Treasurer.

Q. What happens to the parcels that do not sell, or for which payment is not received, by the following day?

A. The buyer has until 10:00 a.m. the day following the sale to make payment on their purchase.. Parcels that have not been paid for will be offered to the first alternate at 10:01 a.m.. Payment must be made by 5:00 p.m. on that date. If the first alternate declines or does not make payment, the second alternate is called. Payment must be made by 5:00 p.m. that day. If the property has not been paid for or there is no interest in the property the Certificate of Sale will be issued in the name of Douglas County. Douglas County may then sell the note, over the counter, to any interested party for the sale amount plus 1% interest for each month that Douglas County holds the note to the property.

Q. Where do I find out information on other liens that may be on the parcels?

A. We advise you to research the Douglas County Assessor and Douglas County Recorder records for information on the properties. Your research should be completed prior to the sale date.

Q. What is the length of the redemption period I must hold the note?

A. The redemption period for vacant land is 120 days and for improved property the redemption period is 2 years.

Q. What is the interest rate I will earn on the note?

A. The interest rate is 1% per month (12% per annum) for each month the note remains outstanding.

Q. Is the monthly interest ever pro-rated?

A. No. The monthly interest is a full month.

Q. What type of deed will I receive at the end of the redemption period?

A. Douglas County will issue you a deed, upon your request, at the end of the redemption period. Refer to Nevada Revised Statutes 271.420 and 271.600 for information on deeds.

Q. What happens if the property owner files bankruptcy?

A. Douglas County will not sell a parcel that has a stay in bankruptcy. We recommend that you contact your attorney for any recourse you would have should the the property owner file bankruptcy after you have purchased the note.

Q. Will there be additional costs to the buyer?

A. There are costs associated with the notification procedures to request the deed to the property. However, the County cannot determine what, if any, additional costs the buyer may incur. Reasonable costs may be added to the note (i.e. publication, process server, etc.), prior to the date of redemption, and will earn 1% interest from that date forward. It is the buyer’s responsibility to provide the Treasurer’s office with receipts of the costs.

Originally Published by:

 Douglas County Treasurer
PO Box 218
1616 8th Street
Minden, NV. 89423
Phone: 775-782-9018 Fax: 775-782-9888

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The information provided above is reprinted from the Douglas County Nevada Treasury/Tax Collector and is current as of February 7, 2012.  Please perform your due diligence before making any financial decisions.

Douglas County, Nevada Real Property Tax Auction Information

The following information is provided as a service to our readers, clients and prospective clients concerning how Douglas County, Nevada, headquartered in the Minden/Gardnerville area, but also including Stateline and Zephyr Cove, conducts sales of real estate where the property taxes are delinquent.  It is current as of February 7, 2011.

If you need legal assistance or clarification, please contact a licensed Nevada attorney such as Ballard Law Practice.

From the Douglas County website:

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Delinquent Property Tax Sale – Frequently Asked Questions
Trustee Auction

Q: What is the date, time, and location of the tax sale?

The Douglas County Treasurer’s office conducts Tax sales/Trustee auctions each year as required. The dates, time and parcel descriptions are posted to our website at http://cltr.co.douglas.nv.us/ExhibitA.htm as soon as available.

Q:  When and where are the tax sales advertised?

The Tax sale is advertised for 20 consecutive days prior to the auction date. The list is published in a newspaper of local circulation, usually the Record Courier. The list will also be posted to our website at http://cltr.co.douglas.nv.us/ExhibitA.htm


Q: Can I receive notice of all tax sales by U.S. Mail?

Yes, you may pay $5.00 to the Treasurer’s office…click “here” to get a copy of the mail-notice form. This fee adds you to a listing of all parties interested in receiving sale notices for a period of 5 years.

Q: How and when do I register for the tax sales?

Registration begins 1 hour prior to the time of the sale. You may register by coming in to the Douglas County Treasurer’s office at 1616 8th Street, Minden, Nevada.

Q: Can I register on-line?

No, but you can click “here” to view the registration form and print it on your printer.  This will enable you to save time and have the required information filled in before arriving.

Q: What type of bidding process will be used?

This will be an open auction with the property being sold to the highest bidder.

Q: Is the sale final?

All sales are final. If you make a mistake and bid on the wrong property the sale is still final.

Q: Will all other liens be cleared from the property as a result of the sale?

Governmental liens (i.e. special assessments, sanitation liens, etc) will remain. Please refer to Nevada Revised Statute 361.585 and 361.590 for further information. (See Nevada Revised Statutes)

Q: Will the County assist if a foreclosure is necessary?

No, the County does not assist with foreclosure proceedings.

Q: A list of all properties to be sold by the Douglas County Trustee is available on our website at http://cltr.co.douglas.nv.us/ExhibitA.pdf approximately 20 days prior to the sale. All properties on the list are subject to sale, however, property owners have the right to reconvey the property (bring the taxes current) up to the date of publication. Publication of the final list will begin 20 days prior to the date of the sale in a newspaper of local circulation, the Record Courier.

Q: Where are properties located and in what condition is the property?

The properties are located throughout Douglas County and are sold “AS IS”. The County does not investigate the properties prior to the sale and in no way assumes any responsibility, implied or otherwise, that the properties are in compliance or conformed with zoning ordinances or conforms to building codes and permits. The County encourages you to research thoroughly the property you are buying. The County does not guarantee a clear title. Caution: investigate before you bid.

Q: Where can I research the sale parcels?

Ownership and lien information may be researched through the Douglas County Assessor ( http://assessor.co.douglas.nv.us ) and the Douglas County Recorder ( http://recorder.co.douglas.nv.us ). Both offices are located on the second floor of the “Old Courthouse”, 1616 8th Street, Minden, NV.


Q: How is the minimum bid determined on a parcel?

The minimum bid consists of all delinquent property taxes, penalties, interest and sale costs. It may also include items such as special assessments, sanitation liens, abatements, etc. The property will be sold to the highest bidder.

Q: What payment requirements do you have at the sale (cashier’s check, etc.)?

Payment must be made in the form of certified funds: cash, cashier’s check or money order made payable to Douglas County Treasurer.

Q: Is payment in full required on the day of the sale?

Payment in full is required by 3:00 p.m. on the day of the sale.

Q: Does Douglas County offer a financing program?

No, Douglas County does not offer any type of financing on sale parcels. Payment in full is required by 3:00 p.m. on the day of the auction.

Q: What type of ownership document is issued at the sale (treasurer’s deed, tax deed, sheriff’s deed, etc.)?

The County will record an Tax sale deed to the property within 30 days of the auction date. The Recorder’s office will mail the deed to the buyer. Please refer to Nevada Revised Statute 361.595 for information on a tax sale deed.

Q: Once the property is acquired through the tax sale, is there a redemption period before you can take possession?

There is no redemption period on property acquired through the tax auction. Once you receive the recorded absolute deed the property is yours. There is a 2 year period where the previous owner may protest the sale and during which title companies do not issue title insurance. If the prior owner collects the remainderment on the property their claim is void and the title company will issue title insurance with verification from the Treasurer’s office.

Q: Are investors permitted to make purchases at the tax sales without attending the tax sale (i.e. absentee bidding)?

No, all interested bidders must attend the sale. If a bidder is representing their company a letter of authorization must accompany the bidder.

Q:  What happens to the properties that do not sell at the auction?

Properties that do not sell at the auction will be placed on the next Trustee auction.

Q:  Do you maintain a mailing list of interested parties in the tax sales?

Yes, the Treasurer’s office maintains a mailing list of those parties that have paid a $5.00 fee to receive notices by mail of any tax sales for a period of 5 years. Click “here” for mail in form.  A list of all Trustee parcels, subject to sale, is also available on our website, http://cltr.co.douglas.nv.us/ExhibitA.pdf .  All parcels to be included in the auction will be posted to the website and published in a local newspaper 20 days prior to the sale date.

Q:  Are copies of the State statutes regarding the tax sale available?

Copies of the Nevada Revised Statutes, pertaining to delinquent taxes, are available for review at the Douglas County Library  and they are also available on the Internet at www.leg.state.nv.us.

Trustee – Frequently Asked Questions

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The above was provided as a service to our readers directly from the Douglas County Nevada Clerk/Assessor’s office.  It is current as of February 7, 2012.  Please do your own due diligence before relying on this information.

Carson City, Nevada Real Property Taxes

The following information about tax liens and sale of real property when taxes are overdue is provided for our readers.  The original information comes from the Carson City Treasurer’s Office and is current as of February 1, 2012

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Collection of Real Property Taxes

The property tax rate for Carson City is set each year around the end of June. This is after budget hearings and review by the State Department of Taxation. These rates are then applied to the assessed values set by the Carson City Assessor as of June 30 of each year.

Property taxes are billed each July to the address on file with the Assessors Office. Tax bills are mailed to the property owner even if the taxes are paid by a lenders impound account. You can look up your tax obligation here. The tax can be paid in four installments. The installments are due the third Monday in August, the first Monday in October, the first Monday in January and the first Monday in March. For each installment date there is a ten day grace period before late penalties are assessed. Should the tax for any one installment be due after the grace period a 4% penalty will be added. A 5% penalty (of the tax amount only) will be assessed when taxes for two installments have not been paid by the end of the grace period. The penalty is 6% when three installments are late and if all four installments are delinquent a 7% penalty is added. Prior year delinquent taxes accrue interest at the rate of 10% per year.

Properties which have taxes due at the end of April each year, will be advertised as delinquent in the local newspaper. Should a property have continuing delinquent outstanding taxes at the end of three years the Treasurer will take a trustee deed to the property and begin the process to sell the property at a tax sale. Each year several properties begin this sale process but in actuality, Carson City has only had no[sic]  parcels sold in the past fifteen years. If there is to be a property tax sale, the local newspaper will give notice on or near the 25th of January each year. Carson City does not sell tax liens.

Carson City : Property Taxes

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The foregoing information about tax liens and sale of real property when taxes are overdue is provided for our readers. The original information came  from the Carson City Treasurer’s Office and is current as of February 1, 2012.  Please see a Nevada Licensed Attorney for more information on your legal rights.

Washoe County, NV Treasurer`s Office Special Assessments

In addition to property tax liens, the county also has the right to make special assessments for various things like sidewalks, sewers and paving, and to levy the assessment on affected properties.  Failure to pay and successfully contest those assessments can result in foreclosure on the property.

For the benefit of our readers, we are providing the following information from the Washoe County, Nevada Treasurer.  This is information is current as of February 7, 2012.  Please check the website for up-to-date information.

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TREASURER`S OFFICE SPECIAL ASSESSMENTS

TAMMI DAVIS, Washoe County Treasurer
PHONE:   (775) 322-7788 (Special Assessments)
FAX:  (775) 328-2500

Special assessment districts are established when there is a need for work (i.e., installation/repair of sidewalks, installation of sewer systems, paving of streets) that would be considered to benefit a specified group of parcels.  The cost of the work done is apportioned to the benefited property on a pro-rata basis, and becomes a lien against that property until the assessment amount is paid in full.

Property owners are given the opportunity to pay the amount assessed against their parcel in full, without demand, during the 30 day pre-payment period.  Typically, bonds are sold to cover any amounts not paid at this time.  These unpaid assessments are set up on a payment schedule, with interest accruing, and those assessment payments are used to pay off the bond debt over time. 

Payments for Washoe County administered special assessments may be mailed to:

Washoe County Treasurer
File 57282
Los Angeles, CA 90074-7282

Information is also available on the following website: www.amgnv.com

SPECIAL ASSESSMENT SALES
 
Washoe County is required to commence foreclosure proceedings for the collection of delinquent assessments.  Within sixty days of delinquency, the County will prepare a Resolution for Notice of Sale to be approved by the County Commission.  A foreclosure fee of $375.00 will be charged to all parcels during the third delinquent month.  A title search will be done on all delinquent parcels in foreclosure.  At least 20 days prior to the sale, a Notice of Sale will be mailed to the parcel owner and all parties with a recorded interest in the property.  At least 15 days prior to the sale, the Notice of Sale will be published in the Reno Gazette Journal.  The Notice of Sale will be published once a week for three consecutive weeks.
At any time prior to the day of sale, the owner may pay the amount of delinquent installments, with accrued interest, all penalties, and costs of collection accrued, including but not necessarily limited to any attorney’s fees, and thereupon shall be restored to the right, thereafter, to pay in installments in the same manner as if the default had not occurred.

If any delinquency is not cured by the day of sale, the parcel will be foreclosed upon.  On the day of sale, the parcel will be sold to the first person willing to pay the delinquent assessment, accrued interest, all penalties and costs of collection accrued, including but not necessarily limited to any attorney’s fees.  The first person is determined by a show of hands at the sale.  If more than one person wants the same parcel, the County will draw buyer numbers to determine the buyer.  The buyer then has until 10:00 am the following day to pay.  When payment is made, a Certificate of Sale is recorded against the property.  To redeem the property, the owner, or his grantee, mortgagee, heir or other representative must pay the amount on the Certificate of Sale plus monthly interest of one percent for every month (12 percent per annum) the buyer holds the Certificate of Sale.  The monthly interest of one percent will not be prorated.  If there is a permanent residential dwelling or any other significant permanent improvements on the property or as determined by the governing body, the redemption period is two years.  All other cases are 120 days.

As sales are scheduled, specific time, date, location and property information will be provided on this site.

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For the benefit of our readers, we have provided the above  information from the Washoe County, Nevada Treasurer. This is information is current as of February 7, 2012. Please check the website for up-to-date information.  If you have any questions you may contact the Washoe County Treasure or a Nevada licensed attorney.