Jurisdiction and venue.
1. Actions authorized by NRS 361.635 shall be commenced in the name of the State of Nevada against the person or persons so delinquent, and against all owners, known or unknown.
2. Such actions may be commenced in the county where the assessment is made, before any court in the county having jurisdiction of the amount thereof, and such jurisdiction shall be determined solely by the amount of delinquent taxes, exclusive of penalties and costs sued for, without regard to the location of the lands or other property as to townships, cities or districts, and without regard to the residence of the person or persons, or owner or owners, known or unknown.
Last modified: February 27, 2006