Delinquent Penalties
In accordance with NRS 361.535, any person charged with taxes, which are a lien on real property, fails to pay:
- Any one installment of the taxes on or within 10 days following the day the taxes become due, there must be added thereto a penalty of 4 percent
- Any two installments of the taxes, together with accumulated penalties, on or within 10 days following the day the taxes become due, there must be added thereto a penalty of 5 percent of the two installments due.
- Any three installments of the taxes, together with accumulated penalties, on or within 10 days following the day the taxes become due, there must be added thereto a penalty of 6 percent of the three installments due.
- The full amount of the taxes, together with accumulated penalties, on or within 10 days following the first Monday in March, there must be added thereto a penalty of 7 percent of the full amount of the taxes.
Property on which taxes have not been paid in full will be advertised in the local paper and charged as delinquent, with a TAX LIEN filed against the same on the first Monday in June.
Property owners have 2 years from the date the LIEN is filed to redeem the property by payment of all taxes, delinquencies and costs. If not, a TAX DEED will be taken transferring delinquent property to the Pershing County Treasurer, Trustee.