1. 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.
2. The deed must be recorded in the office of the county recorder within 30 days after the date of expiration of the period of redemption.
3. All such deeds are, except as against actual fraud, conclusive evidence that:
(a) The property was assessed as required by law.
(b) The property was equalized as required by law.
(c) The taxes were levied in accordance with law.
(d) The taxes were not paid.
(e) At a proper time and place a certificate of delinquency was filed as prescribed by law, and by the proper officer.
(f) If, pursuant to NRS 361.567, the tax receiver has elected to use an expedited procedure for the sale of the property, the property was abandoned.
(g) The property was not redeemed.
(h) The person who executed the deed was the proper officer.
4. Such deeds are, except as against actual fraud, conclusive evidence of the regularity of all other proceedings, from the assessment by the county assessor to the execution of the deed.
5. 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.
6. No tax assessed upon any property, or sale therefor, may be held invalid by any court of this State on account of:
(a) Any irregularity in any assessment;
(b) Any assessment or tax roll not having been made or proceeding had within the time required by law; or
(c) Any other irregularity, informality, omission, mistake or want of any matter of form or substance in any proceedings which the Legislature might have dispensed with in the first place if it had seen fit so to do, and that does not affect the substantial property rights of persons whose property is taxed.
All such proceedings in assessing and levying taxes, and in the sale and conveyance therefor, must be presumed by all the courts of this State to be legal until the contrary is shown affirmatively.
[Part 37:344:1953] — (NRS A 1979, 466; 1981, 565; 1999, 200; 2005, 1347; 2007, 2508; 2019, 752)