REAL PROPERTY TAX

General Information

When are tax bills mailed out?

• Real Property tax bills are mailed ONLY ONE TIME each fiscal year. If you do not receive your tax bill by August 1st each year, please use the automated telephone system to request a copy. Tax bills requested through the automated system are sent to the mailing address on record.

When are property taxes due?

• Our fiscal year begins July 1st and ends June 30th. Real Property taxes are payable in 4 installments with due dates as follows:
  • 1st Installment due on the 3rd Monday in August
  • 2nd Installment due on the 1st Monday in October
  • 3rd Installment due on the 1st Monday in January
  • 4th Installment due on the 1st Monday in March

For the fiscal year, taxes totaling $100 or less must be paid on the first installment.

How do I change my mailing address?

• To change the mailing address for real property, please fill out and print the PDF. The form can be submitted by mail or fax to the Clark County Assessor. Please visit the link for more information.
  Briana Johnson, County Assessor
  500 S Grand Central PKWY
  PO BOX 551401
  Las Vegas, NV 89155-1401
  Fax: (702) 455-0018

Is there a grace period?

• There is a ten day grace period. Payment must be received or postmarked within 10 calendar days of the due date.

Do you accept postmarks?

• Real Property tax payments must be received or postmarked by the United States Post Office by the last payment date to avoid late penalties. If a payment is received after the due date, with no postmark, the payment is considered late and penalties will be imposed, in accordance with State law.
  
  Postmarks are imprints on the address side of a stamped mailpiece. A postmark indicates the location and date the Post Office accepted the mailpiece.

Postage that is postmarked: Standard postage stamps

Postage that is not postmarked: Metered Mail
Pre-canceled Stamp
Automated Postal Center Stamps
Permit Imprint

How are penalties calculated?

• After the 10 day grace period, penalties will be assessed. Should the tax for any one installment remain unpaid after the grace period a 4% penalty will be added. Any two installments that have not been paid will be assessed an additional 5% penalty. When any three installments become late, an additional 6% penalty will be added. When all four installments become late, a 7% penalty is added.

What are the payment options?

• Online: E-check payments are accepted without a fee. There is a service fee charged by our third-party service provider for all debit card and credit card payments (Visa, MasterCard, Discover). By Phone: E-check payments are accepted without a fee. Debit card and credit card (Visa, MasterCard, or Discover) with a service fee charged by our third-party service provider. By Mail: Checks must be in US dollars drawn from a US bank. Parcel number(s) and payment coupon(s) should be included. In Person: 500 S Grand Central Pkwy Las Vegas, NV 89106 (1st floor behind security) we are open 7:30 a.m. - 5:30 p.m. Monday through Thursday (except for holidays). Cash, check, debit cards only (no fee). Payments can also be dropped off at the drop box located on the southwest side of the County Government Center. (checks only) Please include parcel number(s) and payment coupon(s). Please visit our Payment Options page for more information. Online Bill Pay: No fee, must be set-up through a financial institution.

REAL PROPERTY TAX AUCTION

Tax Auction

Why does a property go into the name of Trustee Clark County Treasurer?

• Per NRS 361.585 & NRS 361.590, property which is delinquent three consecutive fiscal years is deeded into the name of Clark County Treasurer as trustee for the state and county. Per NRS 361.570.3b, if a delinquent property is deemed abandoned two consecutive fiscal years, it may be deeded into the name of the Clark County Treasurer. Once property is placed in the name of the County Treasurer as Trustee, the property is subject to be auctioned for non-payment of taxes.

If I pay the taxes will the property transfer to my name?

• No, if you are not the owner you must become the successful bidder at the county tax sale. Paying the taxes on such property will only cause a redemption or reconveyance to the current assessed owner.

When are the Clark County Treasurer Trustee auctions held?

• The Treasurer's Office may conduct at least one tax auction per year, usually in Spring. There may also be a second auction held in the Fall. When a date is selected, the information will be available on our website at www.clarkcountynv.gov/treasurer (Real Property Tax Auction).

Which properties will be sold at auction?

• The list of properties to be auctioned will be published in a local newspaper at least once a week for 4 consecutive weeks prior to the auction. This list will also be available on the Treasurer's website or at the Treasurer's Office. Properties may be removed from the list prior to the auction.

How do I get information on the properties to be auctioned?

• The County Assessor's Office will have maps and record information on all properties to be sold. This information may be viewed at their office or may be purchased for a fee. You may search the County Recorder's records for any recorded documentation you deem relevant. Both of these offices are located within the County Government Center located at 500 S. Grand Central Pkwy on the 2nd Floor. You may also want to contact the various county or city zoning/planning departments.

Should I investigate before I bid?

• It is the responsibility of prospective purchasers to do their own research, prior to the auction. All properties are sold AS IS, and all sales are final. The County makes no representations, guarantees or warranties regarding the physical condition or stability of any of the parcels being auctioned, the existence of hazardous materials on or under the surface of the parcels, the suitability of the property for the bidders' purposes or for any other purpose. The properties are being conveyed subject to existing covenants, conditions, restrictions, reservations, rights-of-ways, easements, and any other possible encumbrances. The county is making no representations, guarantees or warranties regarding any liens or encumbrances that currently exist or may exist in the future on any parcels. It does not guarantee access to the property. It is your responsibility to perform due diligence on all parcels and make any independent investigation you deem necessary. Any personal property, such as manufacture homes or equipment on the property, is not a part of the sale unless noted otherwise. The County's sole purpose for the sale is to recover the delinquent real property taxes.

Before I make a bid, can I go onto the property and look?

• The property is privately owned until a new deed is recorded. By going onto the property during the real property tax auction, you may be trespassing on private property.

Are all liens cleared as a result of the auction?

• Not all liens are satisfied by a tax auction. Some liens and other encumbrances may remain.

What is the minimum bid?

• The minimum bid will vary for each property to be auctioned. The minimum bid amount includes, but is not limited to, taxes, penalties, interest, and costs legally chargeable against the property. The amount may also include liens to delinquent sanitation/reclamation, sewer, special improvement districts assessments, nuisance abatements and other like related charges.

Do I need to register to bid on a parcel?

• Yes, whenever there is an auction scheduled, to bid on a parcel you will need to register online at www.clarkcountynv.gov/treasurer (Real Property Tax Auction) or at the Clark County Treasurer's Office.

How do I register for the auction?

• Registration will be limited to 280 bidders. There is a registration deposit of $5,000.00 per bidder in order to participate in the auction. Deposit must be in the form of wire, cash, cashier's check or money order made payable to the Clark County Treasurer. This deposit will be applied to the purchase of the successful bidder. If you are not a successful bidder, the deposit will be refunded in approximately 2-3 weeks from auction date. Should the successful bidder default on a purchase, the registration deposit will be forfeited.

Must I be present to bid?

• Only the registered bidder may bid on properties offered. The bidder must display their bidder card to bid. Each parcel will be offered separately and in the order appearing in the published list. The auctioneer will read the parcel number and minimum bid before auctioning each parcel. The bidding increments will vary.

When is payment required?

• Payment in full must be made at the Treasurer's Office by the indicated time listed on registration and publication on the day of the auction. Payment must be in the form of cash, cashier's check or money order made payable to the Clark County Treasurer.

I am interested in a property, how do I know if it is still available on the day of the auction?

• Nothing in the preview list is guaranteed. The list will be updated as payments are made, this may be on a daily basis. It is your responsibility to obtain a current list or check our website for updates.

Does the County finance real property auction properties?

• No. You must make payment in full with certified funds by the date/time instructed.

If I am a winning bidder and don't like what I bought, can I just not pay or get a refund?

• No. A bid on a property is an irrevocable offer to purchase property. Should the successful bidder default on a purchase, the registration deposit will be forfeited and bidder will be banned from future auctions.

What type of document is issued when the sale is completed?

• A quitclaim deed will be issued to the successful bidder name which must be in the name of an individual and not a company name, LLC or Trust. The Treasurer's Office will record the deed to the property within 30 days of the auction date. Upon completion of the recording process, the original deed will be mailed to the new owner.

Is there a redemption period?

• There is no redemption period on property acquired through the tax auction. There is a two-year period in which the previous owner may protest the sale. During this period, you may not be able to receive title insurance. You are encouraged to consult with the title company of your selection.

What if people are living on or using a piece of property purchased at a tax auction?

• All tax auction sales are "buyer beware, as is, where is." If there are occupants on the property, you may wish to seek private legal advice on this matter as the county assumes no responsibility and provides no assistance with this issue.

Is there a mailing list for notifications of upcoming auctions?

• No, the Clark County Treasurer's Office does not maintain a mailing list. Information regarding tax auctions is available on the Clark County Treasurer's Office website under Real Property Tax Auction.

What if a property does not sell at the auction? Can the property be purchased directly from the County?

• If a property does not sell, it will be offered at a future auction. Properties cannot be purchased directly from the County or over the counter.

What are excess proceeds?

• The County's sole purpose for the auction is to recover the delinquent taxes, interest, penalties, and costs legally chargeable against the property. Any difference between the minimum bid and the total funds collected for a property is called excess proceeds. Excess proceeds must be claimed within one year after the deed is recorded.

Where can I file excess proceeds claim?

• The application and instructions are available on the Treasurer's Office website under "Real Property Tax Auction." All original documents must be mailed or delivered in person to the Clark County Treasurer's Office. In addition, please provide an electronic copy to TRAuction@ClarkCountyNV.gov.

SPECIAL ASSESSMENTS

General questions about certificate sales

What is a Special Assessment sale?

• A Special Assessment sale is held for parcels that are delinquent in the payment of assessments owing to the County. As soon as any assessment of installment becomes delinquent, the parcel is marked delinquent. Within 60 days thereafter, the Board of County Commissioners (BCC) will direct the Treasurer to give notice of the sale.

What laws govern Special Assessment sales?

• Nevada Revised Statutes (NRS) Chapter 271.

How often does the Clark County Treasurer's Office conduct sales on delinquent special assessments?

• The Treasurer's Office sales on delinquent assessment parcels are held four (4) times a year. Generally, the sales are held during the last week of January, March, July, and September. The schedule of sale dates and times is continually updated on our website. The Treasurer's Office reserves the right to change the number of sales held each year.

What time is the sale?

• A statement of the time and place of the sale is contained within the published notice, and is also on our web site. Generally, Clark County sales are at 11:00 am. If the entire list of sale parcels is not completed the first day of the sale, it will be continued on the following business day at a time determined by Clark County. Only the registered buyers from the first day of the sale will be eligible to participate in the continuation on the following business day.

Where are the sales held?

• Most sales are held at the Clark County Commission Chambers at the Government Center, 500 S. Grand Central Parkway, Las Vegas, Nevada. The location will also be published in the Las Vegas Review Journal and on our web site; however the sale may take place at any convenient location within the County as selected by the Treasurer's Office.

How do I find out what parcels are on the sale list?

• The list of parcels eligible for sale will be posted on the Clark County Treasurer's website approximately 3 weeks prior to the sale. Additionally, the list will be published in the Las Vegas Review Journal, once a week, for three consecutive weeks prior to the sale date. During the publication period and up to the sale date, properties can be removed from the sale list based on payments received and other circumstances deemed necessary (Bankruptcy) by the County. Therefore, the final number of properties at the sale may be less than published.

What is a Certificate of Sale?

• A Certificate of Sale is a lien certificate issued on a property that is sold for non payment of a special assessment and recorded in favor of the Certificate Purchaser. The name of any individual listed on the certificate of sale must be at least the age of majority as defined in NRS 129.010.

What am I Purchasing?

• The Purchaser is only purchasing the assessment lien on the property. This does not give the Purchaser ownership, access, or legal rights to the property in any way.

Questions for property owner

Why is my parcel listed to be sold in a special assessment sale?

• Within 60 days after an assessment installment becomes delinquent, the Board of County Commissioners will direct the County Treasurer to give notice of the sale of properties subject to the assessment lien.

What can I do to prevent the sale of a lien certificate on my property?

• • At any time prior to the day of sale, you may pay the amount of the delinquent installment(s), with accrued interest, all penalties, and collection costs, including but not limited to attorney's fees. Receipt of the payment will restore the right thereafter to pay in installments in the same manner as if the delinquency had not occurred.

Where do I send my payment?

• Payment must be RECEIVED prior to the day of sale

Postmarks will not be accepted

Payments should be made payable to Clark County Treasurer-SID.

All payments must be in the form of certified funds from a United States bank (certified bank check, cashier's check, money order - personal checks and credit cards are not accepted). To avoid a delay in posting your payment, please include your parcel number with the payment.

To make a payment by mail, send certified funds to our Lockbox address:
Clark County Treasurer - SID
File 57254
Los Angeles, CA 90074-7254

Send overnight payments to the Treasurer's Office at:
Clark County Treasurer - SID
Attn: Special Improvement Districts
500 S. Grand Central Parkway, 1st Floor
Las Vegas, NV 89106

Alternatively, payments may be made in person at the Clark County Treasurer's Office

What happens if I can't make the payment until the day of the sale?

• On the day of the sale, the whole amount of the unpaid principal becomes due to the County. For example, if the current delinquency amount due is $700.00, consisting of $130 in principal, $70 in interest, $220 in penalties, and $280 in foreclosure fees, and the unbilled principal is $2,500, the amount due on the day of the sale is $3,200 ($700 + $2,500).

Amount due prior to the sale date Amount Due on Day of Sale before the sale starts*
Installment Principal: $130.00 Installment Principal: $130.00
Installment Interest: $70.00 Installment Interest: $70.00
Late Penalties: $220.00 Late Penalties: $220.00
Foreclosure Fees: $280.00 Foreclosure Fees: $280.00
Total Amount Due: $700.00 Unbilled Principal: $2,500.00
Total Amount Due: $3,200.00

*The Treasurer's Office MUST receive payment no later than 1 hour before the sale begins.

How do I know if my property was sold in the special assessment sale?

• After the sale, a certificate of sale is prepared and recorded. This document is a public record and accessible through the County Recorder's Office, generally within 10 business days after the sale. A post sale courtesy letter is also sent to the property owner. Additionally, at the conclusion of the sale, the Assessment Management Group (AMG) website is updated to report that the assessment lien on the property has been foreclosed on and to contact AMG for the current redemption figures and dates.

A certificate was sold on my property. What do I need to do to redeem my property?

• To redeem your property, payment must be made the Clark County Treasurer - SID in the amount for which the certificate of sale on the property was sold, plus (simple) interest thereon at a rate of 1% per month, together with all taxes and special assessments or installments thereof, interest, penalties, costs and other charges thereon paid by the purchaser since the sale (also accruing 1% interest from the time of the payment(s) through redemption).

Who do I need to contact to find out the redemption amount?

• The current redemption amount can be obtained by contacting AMG at (702) 455-6478 or via facsimile (702) 796-8826. The amount to redeem will change depending on the redemption date (date the payment is RECEIVED-not postmarked) and any additional allowable payments made by the certificate purchaser that have been added to the certificate of sale.

How long is the redemption period?

• The redemption period is 120 days, unless on the date of sale there was a permanent residential dwelling unit or any other significant permanent improvement on the property, then the redemption period is 2 years.

What happens if my mortgage company or other third party redeems my property?

• If a third party such as a mortgage company redeems the property for you, you still may be liable to the third party for the amount of the redemption.

Will I receive a notification when my property has been redeemed?

• A lien release will be recorded and mailed to you by the Treasurer's Office at the mailing address on record.

Question for buyers - pre sale

How does the County determine the amount of the Certificate of Sale?

• The Certificate of Sale is sold for the total amount due, including the unpaid principal, accrued interest (installment & penalty), and costs. At the option of the County some certificates may be sold for the delinquent installment amount only plus accrued interest, penalties, and costs.

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

• No. The purchaser of any certificate of sale acquires a lien on the property. If no redemption is made within the specified period of redemption pursuant to NRS 271.595, the purchaser may request a deed to the property upon proper notification to the owners. It is very important that you understand that purchasing a Certificate of Sale does not give you any right to the property. You have no right to mow, cut trees, or even set foot on the property.

What if I purchase a Certificate that is sold for the delinquent installment amount plus accrued interest penalties and costs as opposed to the total outstanding assessment amount?

• It is the purchaser's responsibility to be informed on when the next installment is due. The County will commence sale proceedings again if the next installment becomes delinquent.

What information is provided on the list of parcels available for sale?

• The list contains the name of the owner of record, special improvement district (SID) number(s), a brief description of the property, including the parcel number and situs address, as well as the amount due prior to the sale date and the amount due on the day of the sale.

How do I find out information on the properties?

• You may research the Clark County Assessor and Clark County Recorder for additional information on the properties. Lien information is not in the Assessor records. Other information about the parcel is. We recommend that you complete your due diligence prior to the sale date. You may also want to contact various County or City zoning/planning departments. The County assumes no liability for any other possible liens, encumbrances or easements, recorded or not recorded. Any costs incurred by the Purchaser during the research process will be borne by the Purchaser.

Does the County provide any additional research on the parcels on the sale list?

• No. Prospective certificate purchasers have the responsibility of doing their own research as to the specifics of what they are buying and whether they can use the property for their intended purpose should redemption not be made and a deed is requested by the holder of the certificate. The County does not guarantee the current, future, or potential use and/or condition of the property, nor assume any responsibility for conformance to codes, permits or zoning ordinances. You are strongly encouraged to inspect the property before investing. The burden is on the investor to thoroughly research, before the sale, any matters relevant to his or her decision to purchase a Certificate of Sale.

Do I have to be present at the sale to purchase a Certificate of Sale?

• Yes. Certificates of Sale are sold at the public sale location only and you must be present to register and participate.

Eligibility

• Only one registration is allowed for each person in attendance.
• Only the name on the picture ID provided at registration will be used as the recorded name on the certificate of sale.
• You must be of legal age (18) to participate in the sale.
• Friends and family members are not allowed to register for you.
• Late arrivals will not be able to participate.
• County employees who would have a real or apparent conflict of interest may not participate.

What information do I need to register to participate in the sale?

• You must show valid government issued photo identification with your current mailing address and fill out the buyer registration form. Each eligible person may complete one buyer registration form. You will be given a blank W-9 form to be completed and submitted if you are a winning buyer (or 1st or 2nd alternate).

When can I register for the sale?

• Registration takes place on the day of the sale, approximately one hour prior to the sale. The name on the buyer registration card is the ONLY name in which the certificate of sale will be issued and recorded. The name of any individual listed on the certificate of sale must be at least the age of majority as defined in NRS 129.010.

Is there a registration fee?

• There is no registration fee at the present time. However, the County reserves the right to charge a fee in the future.

How are the lien certificates sold?

• All registered buyers will receive a buyer number. A computerized random number generator will select the 'winning' buyer for each parcel on the sale list. First and second alternates will also be selected for each parcel from the random number selection. The winning buyer and first and second alternates will be asked if they are interested in purchasing the certificate on the parcel. Numbers will continue to be selected until three interested buyers are identified.

Can I purchase more than one certificate of sale?

• Yes. For each parcel on the sale list, all buyer numbers are eligible for selection. Buyer numbers may be selected more than one time, however not for the same parcel.

If I am the winning buyer, how long do I have to pay the purchase price of the Certificate of Sale?

• The winning buyer must pay by 10:00 a.m. the business day following the sale of the property at the Clark County Treasurer payment window, located on the 1st floor of the Clark County Government Center, 500 S. Grand Central Parkway, Las Vegas, NV. If the winning buyer has not paid or is in line by 10:00 a.m., they are ineligible for the purchase of that Certificate of Sale.

What happens if the winning buyer does not pay by the designated time?

• Parcels that have not been paid for by 10:00 a.m. will be offered to the first alternate at starting at 10:01 a.m. Payment by the first alternate must be received by 2:00 p.m. on that date. Starting at 2:01 p.m., if the parcel has not been paid, the second alternate is contacted. Payment by the second alternate must be made by 5:00 p.m. that day. The Treasurer's Office reserves the right to change the times for the first and second alternates. If the winning buyer, 1st or 2nd alternate informs the Treasurer's Office that they are not interested in purchasing the certificate, the 1st alternate may be contacted and so on.

What are my payment options?

• Payment must be in the form of cash or cashiers check, or money order in US dollars from a United States bank made payable to the Clark County Treasurer - SID, accompanied by a completed W-9 form. Personal checks, debit and credit cards are not accepted.

Why does a certificate purchaser need to complete a W-9 form?

• The certificate purchaser must complete a W-9 form to comply with IRS reporting requirements for interest income. For each certificate of sale redemption with greater than $10 interest paid, the certificate purchaser will be issued an IRS 1099-INT form from Clark County based on the calendar year the redemption check is issued.

What happens to parcels that are not sold?

• If the winning buyer, 1st and 2nd alternates do not pay by the designated times, the certificate will be sold to the first person providing payment at the Treasurer's Office window beginning at 8:00 a.m. on the next business day. If the certificate remains unsold by 12:00 noon, the certificate will have been deemed to be sold to the County, and the certificate of sale will be issued in the name of Clark County. After the County's certificate has been recorded, the Treasurer's Office may then sell the certificate, over the counter (at the Treasurer's front counter), to any interested party for the sale amount plus 1% interest for each month that Clark County holds the certificate on the property.

What is the interest rate I will earn on the Certificate of Sale?

• The interest rate is 1% per month on the certificate sale price from the day of the sale (12% per annum) for each month the Certificate of Sale remains outstanding. The monthly interest earned on the certificate purchase amount (simple interest) is calculated for a full month from the date of the sale. Monthly interest is also earned on upon subsequent payments of taxes and special assessments interest, penalties, costs and other charges from the date of payment of respective amounts for each month the certificate of sale remains outstanding.

Do I get paid interest monthly?

• No. Interest earned, along with the certificate sale price and any other fees are not paid to the certificate holder until redemption is made to the Treasurer's Office.

What happens if the property owner files bankruptcy after a certificate has been purchased?

• Clark County makes every attempt not to sell a parcel that has a stay in bankruptcy. We recommend that you contact your attorney for any recourse you would have should the property owner file bankruptcy after you have purchased the certificate of sale or if the County had not been made aware of a bankruptcy prior to the sale.

What if the mortgage company of the property owner is in bankruptcy?

• In the event that the mortgage company of the property owner is in bankruptcy, Clark County will make a good faith attempt to identify this situation and remove the parcel from the sale.

What if the lending institution is in FDIC receivership?

• If a property on the sale list involves loans made by a bank in FDIC receivership, Clark County will proceed with the sale of a certificate of sale. The FDIC's position is that its lien will NOT be extinguished by the certificate of sale or in the event of a redemption period expiration, the County issuance of a deed to the certificate holder.

What if the property is owned by an institution in FDIC receivership?

• If a property on the sale list is owned by a bank in FDIC receivership, Clark County will make a good faith attempt to not include the property in the sale. If it is learned subsequent to the sale that a property was owned by an institution in FDIC receivership prior to the sale, Clark County will refund the purchase amount and no interest will be paid.

Question for purchasers - post sale

Is the Certificate of Sale a public document?

• Yes. The Certificate of Sale is recorded in the Clark County Recorder's office. The original certificate will be mailed to the purchaser after it is recorded to the mailing address on record.

Can I transfer my Certificate of Sale?

• Yes. There are no restrictions on the sale, assignment or transfer of a certificate of sale to another party. The certificate purchaser should provide the original recorded certificate of sale endorsed over to the new certificate purchaser, as well as written confirmation that they are relinquishing their interest in the certificate to the acquiring party. We highly recommend that the acquiring party record the transfer transaction and notify the Treasurer's Office in writing to ensure proper payment of the redemption. No reassignments can occur on the sale date.

Can I pay delinquent taxes subsequent to the sale?

• Yes, the purchaser may pay delinquent real property taxes subsequent to the sale and have the amount added to the Certificate of Sale. Per NRS 271.595 1(b) written notice and receipts for delinquent tax payments must be provided immediately to the Treasurer's Office - SID Desk in order for the amount to be added to the certificate of sale and, therefore, eligible for reimbursement and 1% monthly interest.

Will there be additional costs to the purchaser?

• The certificate holder may incur costs associated with the notification procedures related to requesting the deed to the property. However, the County cannot determine what, if any, additional costs the purchaser may incur. Reasonable costs associated with giving notice by process server or publication may be added to the certificate prior to the date of redemption, and will earn 1% interest from the date of payment of respective amounts for each month the certificate of sale remains outstanding. It is the certificate holder's responsibility to notify in writing and provide the Treasurer's Office - SID Desk with receipts of the costs as soon as the expense is incurred.

When will I receive my payment after the redemption has occurred?

• Payments are generally made within 30 - 60 days upon receipt of the redemption amount. Interest stops accruing on the date the redemption payment is received by the Treasurer's Office. Payment will be to the party/parties recorded on the certificate of sale from the buyer registration form. The tax identification number provided on the W-9 form must be for the party/parties on the buyer registration form, and will be used for tax reporting purposes to the IRS.

How do I obtain the deed to the property once I have purchased a Certificate of Sale?

• If no redemption is made within the applicable redemption period, the certificate purchaser or his assigns may demand a deed to the property. The burden of proof is on purchaser of the certificate to provide evidence that the redemption period is not 2 years. No deed may be executed by the County Treasurer until the holder of the certificate of sale has completed a diligent search and properly notified the owners of the property and that he holds the certificate and that he will demand a deed therefor. The notice must be given by personal service upon the owner. However, if an owner is not a resident of the State or cannot be found within the State after diligent search, the notice may be given by publication. The notice and return thereof, with the affidavit of the person claiming a deed, showing that service was made, must be filed with the treasurer.

If redemption is not made within 60 days after the date of service, or the date of the first publication of the notice, as the case may be, the holder of the certificate of sale is entitled to a deed. The deed must be executed only for the property described in the certificate, and after payment of all delinquent taxes and special assessments, or installments thereof, whether levied or assessed before or after the issuance of the certificate of sale.

When can I serve notice to the property owner?

• Notice of the certificate holder's intention to request a deed to the property must be given to the property owner after the end of the redemption period defined in NRS 271.595(1). The property owner then has 60 days from the date of service or the date of first publication of the notice in which to redeem the property.

How do I serve notice on the property owner?

• The notice must be given by personal service upon the owner. Personal service means in-hand delivery of the papers to the proper person. Certified mail does not suffice. (Suggestion: Process Server).

If the owner is not a resident of Nevada, or cannot be found within the state after diligent search, the notice may be given by publication. Diligent search requires more than one attempt to locate the property owner. You must document your efforts to locate the property owner. Notice by publication is defined by NRS 271.190 and includes publication at least once a week in a newspaper of general circulation in the County. The publication must be verified by the affidavit of the publisher.

What constitutes a "diligent" search?

• All efforts must be documented and submitted as an affidavit. The certificate holder must make more than one attempt to locate the property owner. If they do not reside at the address of record you must try to locate them by other methods. You may search the telephone directory; contact the Secretary of State's office for information on business or corporations, etc.

What information should the notice contain?

• • The notice should clearly state that the purchaser holds the certificate of sale and that he will demand a deed to the property, if redemption is not made within 60 days after the date of service, or the date of the first publication of the notice. You must follow NRS 271.595 and are encouraged to seek your legal counsel to ensure the notification steps are followed accordingly, as the deed is not issued until all of the information you submit is reviewed and approved by the District Attorney's office. The Treasurer's Office will not issue a deed until all information is reviewed by the District Attorney's office.

Minimum information required in the notice

Pursuant to NRS 271.595, as of ___(date)___,___(name of person giving notice (i.e. certificate holder))__, hereby gives notice of intent to exchange Certificate of Sale for Deed to Property regarding the following: Parcel number 000-00-000-000, Clark County Special Improvement District # ____, owned by ___(property owner of record)___, described as: ___(Assessor description)___. A request for Deed to the Property will be made on ___(end of 60 day notice)___.

Documentation to turn into the Treasurer's Office

• Certificate of Sale (original)
• Notarized Statement (steps taken to notify property owner)
• Copy of Notice to Property Owner Affidavit of Notice (proof of service on property owner)
• Affidavit of Search (if unable to locate, what did you do to locate the property owner)
• Affidavit of Publication (proof of publication)

What type of deed will I receive?

• Clark County will issue a deed to the certificate holder upon completion of required notice to owner, submission of proof of notice documentation to Treasurer's Office, and upon payment of any delinquent taxes and special assessments. The County District Attorney's office will review all documentation prior to the issuance of a deed. The Treasurer's Office will prepare and record the deed.

Are all liens satisfied by the issuance of a deed?

• No. Some governmental liens and other encumbrances may remain. Additionally, if a property on the sale list involves loans made by a bank which is in under Federal Deposit Insurance Corporation (FDIC) Receivership, the FDIC's position is that its lien will not be extinguished.