1. If there are deferred taxes that have not been paid under the provisions of NRS 361A.265, 361A.280 or 361A.283 at the time real property is sold or transferred, the seller must notify the buyer in writing that there is a lien for deferred taxes on the property.
2. The owner of the property as of the date on which the deferred taxes become due pursuant to this chapter is liable for the deferred taxes.
(Added to NRS by 1981, 879; A 1989, 1831; 1991, 2105)