Nevada Code § 361.645

Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien
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1. The delinquent list or a copy thereof
certified by the county treasurer showing unpaid taxes against any person or
property is prima facie evidence in any court in an action commenced by the
district attorney pursuant to the provisions of this chapter to prove:
(a) The assessment.
(b) The property assessed.
(c) The delinquency.
(d) The amount of taxes due and unpaid.
(e) That all the forms of law in relation to the
assessment and levy of those taxes have been complied with.
2. A certificate of assignment of a tax
lien issued pursuant to NRS 361.7303 to 361.733 , inclusive, or a copy thereof
which is certified by the county treasurer and which indicates the assignment
of a tax lien to collect unpaid taxes on a parcel of real property is prima facie
evidence in any court in an action commenced by the assignee to prove:
(a) The assessment.
(b) The property assessed.
(c) The delinquency.
(d) That all the forms of law in relation to the
assessment and levy of those taxes and the assignment of the tax lien have been
complied with.

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