Statute 361 7316

1. A county treasurer may assign a tax lien against a parcel of real property at any time after the taxes on that parcel become delinquent and before judgment in favor of the county is entered pursuant to NRS 361.700 if: (a) The parcel is on the secured roll; and (b) The taxes on the parcel are delinquent pursuant to the provisions of NRS 361.483. 2. If two or more parcels are assessed as a single parcel, one tax lien may be assigned for that single parcel. (Added to NRS by 2005, 509; A 2013, 1562)