Nevada Revised Statutes Section 361.604 - Revenue and Taxation

Acquisition by Indian tribe of property held in trust.

1. Any Indian tribe may acquire property held in trust by the county treasurer if:

(a) The property is an undivided interest in Indian land which is allotted to members of the tribe;

(b) The taxes due on the property are delinquent; and

(c) The period of redemption has expired.

2. The tribe must apply to the board of county commissioners of the county in which the property is located for permission to acquire the property under this section.

3. If the board of county commissioners is satisfied that all of the conditions specified in subsection 1 are met, it may order the county treasurer to convey the property to the tribe without consideration.

Last modified: February 27, 2006