Read the full stored bill text
- 83rd Session (2025)
Assembly Bill No. 133–Assemblymembers Gurr; DeLong,
Gallant and Torres-Fossett
CHAPTER..........
AN ACT relating to public financial administration; revising the
hours the office of the county treasurer is required to be kept
open; requiring certain money from the sale of property for
delinquent taxes to be accounted for separately in a county
general fund and used to pay for the acquisition and
improvement of technology used in the office of the county
treasurer; revising the contents of a notice of delinquent
taxes; revising provisions relating to certain property held i n
trust by a county treasurer; and providing other matters
properly relating thereto.
Legislative Counsel’s Digest:
Existing law requires, subject to certain exceptions, sheriffs, county recorders
and county auditors, county clerks, county assessors and c ounty treasurers to keep
open the county office and branch offices, if any, on all days except Sundays and
nonjudicial days from 9 a.m. to 12 p.m., and on all days except Sundays,
nonjudicial days and Saturdays from 1 p.m. to 5 p.m. Existing law also autho rizes
the board of county commissioners of any county to designate or authorize
deviation from the days and hours, but requires each office to be kept open for not
less than 40 hours during each week. (NRS 245.040) Existing law establishes that
the county treasurers are tax receivers for the county. (NRS 361.475) Section 1 of
this bill provides that the county office and branch offices, if any, of the county
treasurer must not close earlier than 5 p.m. on any business day but may close later
than 5 p.m.
Existing law requires the tax receiver of a county to mail notice of delinquent
taxes to certain persons. The notice of delinquency must state certain information,
including that if the amount of delinquent taxes is not paid, the tax receiver will, at
5 p. m. on the first Monday in June of the current year, issue a certificate
authorizing the county treasurer to hold the property. (NRS 361.5648) Section 2 of
this bill provides instead that the notice of delinquency must state that if the amount
of delinquent taxes is not paid, the tax receiver will, at the close of business of the
tax receiver of the county on the first Monday in June of the current year, issue a
certificate authorizing the county treasurer to hold the property.
Existing law requires the tax receiver to make out a trustee’s certificate that
describes each property on which delinquent taxes, penalties, interest and costs
have not been paid. The trustee’s certificate authorizes the county treasurer to hold
each property for a certain period of time. (NRS 361.570) When the time allowed
by law for the redemption of a property described in the certificate has expired and
no redemption has been made, the tax receiver who issued the certificate is required
to execute and deliver to the county treasur er a deed of the property. Upon
obtaining such a deed, the county treasurer is required to hold the property in trust
until it is sold or otherwise disposed of. Existing law provides that during certain
periods or not later than 5 p.m. on the third busines s day before the day of the sale
by a county treasurer, certain persons are entitled to have the property reconveyed
upon the receipt by the county treasurer of payment of the delinquent taxes and
certain costs. (NRS 361.585) Section 3 of this bill provide s instead that during
certain periods or not later than the close of business of the county treasurer on the
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third business day before the day of the sale by a county treasurer, certain persons
are entitled to have the property reconveyed upon the receipt by the county
treasurer of payment of the delinquent taxes and certain costs.
Existing law authorizes, under certain circumstances, the county treasurer to
sell property held in trust because of delinquent taxes. Upon payment, the county
treasurer is requ ired, with certain exceptions, to issue a quitclaim deed to the
purchaser. Existing law provides an exception to this requirement to issue a
quitclaim deed under certain circumstances, if, not later than 5 p.m. on the third
business day immediately precedi ng the day of the sale by the county treasurer, a
municipality provides the county treasurer with an affidavit that meets certain
requirements. (NRS 361.595) Section 4 of this bill provides instead that, under
certain circumstances, the county treasurer ma y not issue the quitclaim deed if, not
later than the close of business of the county treasurer on the third business day
immediately preceding the day of the sale by the county treasurer, a municipality
provides the county treasurer with an affidavit that meets certain requirements.
Under existing law, if the county treasurer sells property held in trust because
of delinquent taxes, the county treasurer is required to pay certain costs and taxes
from the excess proceeds from the sale and then pay into th e county general fund:
(1) the first $300 of the excess proceeds; (2) 10 percent of the next $10,000 of the
excess proceeds; and (3) the amount remaining to be held separately for a certain
period of time, and if not claimed by certain persons who had a se cured interest in
the property, then into the county general fund. (NRS 361.610) Section 5 of this
bill provides that of the amount remaining to be held separately for a certain period
of time , and if not claimed, 5 percent of the total amount remaining must be
accounted for separately in the county general fund pursuant to section 1.5 of this
bill. The money in the account is only authorized to be used to acquire technology
or improve technology used in the office of the county treasurer. Section 1.5 also
requires the county treasurer to submit an annual report to the board of county
commissioners by July 1 setting forth the projected expenditure of money in the
account for the following fiscal year. Section 1.5 also authorizes a board of county
commissioners to revert 50 percent of any balance of unexpended or unencumbered
money after 3 years.
Existing law sets forth certain procedures allowing a person to make a claim for
the excess proceeds from the sale by the county treasurer of property held in trust
because of delinquent taxes, including, without limitation, requiring certain
indeterminable claims to be submitted to mediation, and if mediation is
unsuccessful, then requiring the county treasurer to conduct a hearing or file an
action for interpleader. (NRS 361.610) Section 5 eliminates conducting a hearing
as a method for determining certain indeterminable claims, instead requiring the
county treasurer to file an action for interpleader following any unsuccessful
mediation. Existing law authorizes a pe rson to enter into an agreement to locate,
deliver, recover or assist in the recovery of excess proceeds by certain persons.
However, if the agreement is entered into by a natural person who occupied the
property as his or her primary residence at the time of the sale, any such agreement
must not provide for a fee of more than 10 percent of the remaining excess
proceeds due that person. (NRS 361.610) Section 5 removes the limitation that the
property must have been occupied by a natural person as his or her primary
residence at the time of sale and instead applies the 10 percent cap to the fee of: (1)
any natural person; and (2) certain persons who are otherwise authorized by power
of attorney, assignment or any other legal instrument by another person to fi le a
claim with and collect from the county treasurer any property owed to the person.
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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 245.040 is hereby amended to read as follows:
245.040 1. Sheriffs, county recorders and county auditors,
county clerks, county assessors and county treasurers shall keep an
office at the county seat of their county which, except as otherwise
provided in subsections 3 and 4, must be kept open on all days
except Sundays and nonjud icial days from 9 a.m. to 12 m., and on
all days except Sundays, nonjudicial days and Saturdays from 1 p.m.
to 5 p.m. for the transaction of public business, but nothing
contained in this subsection interferes with a duty now required of a
public officer u nder the election laws of this State. County clerks
shall keep their offices open on all election days during the hours
when the polls are open for voting but may, with the consent of the
district judge of the county, close their offices for all purposes
except election business and the issuance of marriage licenses on
any day on which the primary or general election is held.
2. [Notwithstanding] Except as otherwise provided in
subsection 5 and notwithstanding the provisions of subsection 1,
the board of county commissioners of any county may, by an order
regularly made and entered in the records of its proceedings,
designate the days and hours during which the offices of the sheriff,
county recorder and county auditor, county clerk, county assessor
and county treasurer must be kept open for the transaction of public
business. An order so made and entered must require each office to
be kept open for not less than 40 hours during each week, and must
not prevent the county clerk from closing his or her office for all
purposes except election business and the issuance of marriage
licenses on primary and general election days as provided in
subsection 1.
3. The board of county commissioners may authorize a county
officer to rent, equip and operate, at public e xpense, one or more
branch offices in the county. The branch office may be kept open for
the transaction of public business on the days and during the hours
specified in subsections 1 and 2 or on such days and during such
hours as determined by the board. The provisions of this subsection
do not preempt any other statutory provisions which require certain
duties to be performed at the county seat.
4. Any county office may deviate from the hours of operation
required pursuant to this section if the board o f county
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commissioners approves the plan for the deviation submitted by the
office, except that no such deviation may conflict with the election
laws of this State. Such a plan must be fiscally neutral or result in
cost savings.
5. The board of county commissioners of any county shall not
designate or approve the county office or branch office s, if any, of
the county treasurer to close earlier than 5 p.m. for the transaction
of business on any business day. Nothing in this subsection shall
be construed to prohibit the offices from closing later than 5 p.m.
6. A county officer who violates the provisions of this section
is guilty of a misdemeanor, and if an officer mentioned in
subsection 1 absents himself or herself from office, except:
(a) When called away from his or her office by official duties;
(b) When expressly permitted so to do by the board of county
commissioners or a majority of the members thereof in writing; or
(c) When he or she makes provision to leave his or her office
open for the tr ansaction of public business on the days and during
the hours prescribed by this section and in charge of a deputy
qualified to act in the county officer’s absence,
there must be withheld from the county officer’s monthly salary
that proportion thereof as the number of days of absence bears to the
number of days of the month in which the absence occurs. The
money must be withheld from payment of salary to the officer for
the next succeeding month by order of the board of county
commissioners, but such an order must not be made without first
giving the officer affected reasonable notice and an opportunity to
appear before the board and defend the charge against him or her.
Sec. 1.5. Chapter 249 of NRS is hereby amended by adding
thereto a new section to read as follows:
1. Any money received by the county treasurer pursuant to
paragraph (a) of subsection 4 of NRS 361.610 must be accounted
for separately in the county general fund.
2. Money in the account:
(a) May only be used to acquire technology for or improve the
technology used in the office of the county treasurer, including,
without limitation, the payment of any costs associated with
acquiring or improving technology for converting or archiving
records, purchasing hardware or software, maintaining the
technology, training employees in the operation of the technology
and contracting for professional services relating to the
technology; and
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(b) Must not be used to replace or supplant any money
available from other sources to acquire technology for or improve
technology used in the office of the county treasurer.
3. Any money remaining in the account at the end of a fiscal
year does not revert to the county general fund, and the balance in
the account must be carried forward to the next fiscal year.
4. The money in the account must be invested as other county
funds are invested. All interest earned on the deposit or investment
of the money in the account, after deducting any applicable
charges, must b e credited to the account. Claims against the
account must be paid as other claims against the county are paid.
5. On or before July 1 of each year, the county treasurer shall
submit a report to the board of county commissioners setting forth
the project ed expenditure of money in the account for the
following fiscal year.
6. Fifty percent of a ny balance of unexpended or
unencumbered money remaining in the account after 3 years shall
be deemed dormant and subject to transfer at the discretion of and
order by a board of county commissioners pursuant to
NRS 354.150.
Sec. 2. NRS 361.5648 is hereby amended to read as follows:
361.5648 1. Within 30 days after the first Monday in March
of each year, with respect to each property on which the tax is
delinquent, the tax receiver of the county shall mail notice of the
delinquency by first-class mail to:
(a) The owner or owners of the property;
(b) The person or persons listed as the taxpayer or taxpayers on
the tax rolls, at their last known addresses, if the names and
addresses are known;
(c) Each holder of a recorded security interest if the holder has
made a request in writing to the tax receiver for the notice, which
identifies the secured property by the parcel number assigned to it in
accordance with the provisions of NRS 361.189; and
(d) Each assignee of a tax lien on the property, if the assignee
has made a request in writing to the tax receiver for the notice
described in paragraph (c).
2. The notice of delinquency must state:
(a) The name of the owner of the property, if known.
(b) The description of the property on which the taxes are a lien.
(c) The amount of the taxes due on the property and the
penalties and costs as provided by law.
(d) That if the amount is not paid by or on behalf of the taxpayer
or his or her successor in interest, the tax receiver will, at [5 p.m.]
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the close of business of the tax receiver of the county on the first
Monday in June of the current year, issue to the cou nty treasurer, as
trustee for the State and county, a certificate authorizing the county
treasurer to hold the property, subject to redemption within 2 years,
or within 1 year if the property is determined to be abandoned
pursuant to NRS 361.567, after the date of the issuance of the
certificate, by payment of the taxes and accruing taxes, penalties and
costs, together with interest on the taxes at the rate of 10 percent per
annum, assessed monthly, from the date due until paid as provided
by law, except as otherwise provided in NRS 360.232 and 360.320,
and that redemption may be made in accordance with the provisions
of chapter 21 of NRS in regard to real property sold under
execution.
3. Within 30 days after mailing the original notice of
delinquency, the tax receiver shall issue his or her personal affidavit
to the board of county commissioners affirming that due notice has
been mailed with respect to each parcel. The affidavit must recite
the number of letters mailed, the number of letters returned and the
number of letters finally determined to be undeliverable. Until the
period of redemption has expired, the tax receiver shall maintain
detailed records which contain such information as the Department
may prescribe in support of the affidavit.
4. A second copy of the notice of delinquency must be sent by
certified mail, not less than 60 days before the expiration of the
period of redemption as stated in the notice.
5. The cost of each mailing must be charged to the delinquent
taxpayer.
6. A county and its officers and employees are not liable for
any damages resulting from failure to provide actual notice pursuant
to this section if the county, officer or employee, in determining the
names and addresses of persons with an interest in the property,
relies upon a preliminary title search from a company authorized to
provide title insurance in this State.
Sec. 3. NRS 361.585 is hereby amended to read as follows:
361.585 1. When the time allowed by law for the redemption
of a property described in a certificate has expired and no
redemption has been made, the tax receiver who issued the
certificate, or his or her successor in office, shall execute and deliver
to the county treasurer a deed of the property in tru st for the use and
benefit of the State and county and any officers having fees due
them.
2. The county treasurer and his or her successors in office,
upon obtaining a deed of any property in trust under the provisions
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of this chapter, shall hold that pr operty in trust until it is sold or
otherwise disposed of pursuant to the provisions of this chapter.
3. Notwithstanding the provisions of NRS 361.595 or 361.603,
at any time during the 90 -day period specified in NRS 361.603, or
not later than [5 p.m.] the close of business of the county treasurer
on the third business day before the day of the sale by a county
treasurer, as specified in the notice required by NRS 361.595, of any
property held in trust by him or her by virtue of any deed made
pursuant to the provisions of this chapter, any person specified in
subsection 4 is entitled to have the property reconveyed upon the
receipt by the county treasurer of payment by or on behalf of that
person of an amount equal to the taxes accrued, together with any
costs, penalties and interest legally chargeable against the property.
A reconveyance may not be made after expiration of the 90 -day
period specified in NRS 361.603.
4. Property may be reconveyed pursuant to subsection 3 to one
or more of the persons spec ified in the following categories, or to
one or more persons within a particular category, as their interests
may appear of record:
(a) The owner.
(b) The beneficiary under a note and deed of trust.
(c) The mortgagee under a mortgage.
(d) The creditor under a judgment.
(e) The person to whom the property was assessed.
(f) The person holding a contract to purchase the property before
its conveyance to the county treasurer.
(g) The Director of the Department of Health and Human
Services if the owner ha s received or is receiving any benefits from
Medicaid.
(h) The successor in interest of any person specified in this
subsection.
(i) A municipality that holds a lien against the property.
5. The provisions of this section apply to land held in trust by a
county treasurer on or after April 17, 1971.
Sec. 4. NRS 361.595 is hereby amended to read as follows:
361.595 1. Any property held in trust by any county treasurer
by virtue of any deed made pursuant to the provisions of this chapter
may be sold and conveyed in the manner prescribed in this section
and in NRS 361.603 or conveyed without sale as provided in
NRS 361.604.
2. If the property is to be sold, the board of county
commissioners may make an order, to be entered on the record of its
proceedings, directing the county treasurer to sell the property
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particularly described therein, after giving notice of sale, for a total
amount not less than the amount of the taxes, costs, penalties and
interest legally chargeable against the property as stated in the order.
3. Except as otherwise provided in subsection 4, notice of the
sale must specify the day, time and place of the sale and be:
(a) Posted in at least three public places in the county, including
one at the courthouse and one on the property, not less than 20 days
before the day of sale or, in lieu of such a posting, by publication of
the notice at least once a week for 4 consecutive weeks by four
weekly insertions in some newspaper published within the county,
the first publication being at least 22 days before the day of the sale,
if the board of county commissioners so directs.
(b) Mailed by certified mail, return receipt requested, not less
than 90 days before the day of the sale, to the owner of the parcel as
shown on the tax roll and to any person or governmental entity that
appears in the records of the county to have a lien or other interest in
the property. If the receipt is returned unsigned, the county treasurer
must make a reasonable attempt to locat e and notify the owner or
other person or governmental entity before the sale.
4. If, pursuant to NRS 361.567, the tax receiver has elected to
use an expedited procedure for the sale of the property and the
requirements of NRS 361.567 were met, notice of the sale must
specify the day, time and place of the sale and be:
(a) Posted in at least three public places in the county, including
one at the courthouse and one on the property, not less than 20 days
before the day of sale or, in lieu of such a postin g, by publication of
the notice at least once a week for 4 consecutive weeks by four
weekly insertions in some newspaper published within the county,
the first publication being at least 22 days before the day of the sale,
if the board of county commissioners so directs.
(b) Mailed by certified mail, return receipt requested, not less
than 45 days before the day of the sale, to the owner of the parcel as
shown on the tax roll and to any person or governmental entity that
appears in the records of the county to have a lien or other interest in
the property. If the receipt is returned unsigned, the county treasurer
must make a reasonable attempt to locate and notify the owner or
other person or governmental entity before the sale.
5. Except as otherwise pro vided in subsection 6, the county
treasurer shall make, execute and deliver to any purchaser, upon
payment to the county treasurer, as trustee, of a consideration not
less than that specified in the order, a quitclaim deed, discharged of
any trust of the property mentioned in the order.
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6. If, not later than [5 p.m.] the close of business of the county
treasurer on the third business day immediately preceding the day
of the sale by the county treasurer, a municipality provides the
county treasurer with an affidavit signed by the treasurer of the
municipality stating that:
(a) The municipality sold the property or the property was
stricken off to the municipality pursuant to NRS 271.560; and
(b) A certificate of sale for the property was issued to the
purchaser pursuant to NRS 271.570 or to the municipality pursuant
to NRS 271.560,
the county treasurer may not issue the quitclaim deed described
in subsection 5 unless the person who purchased the property from
the county pays to the municipality any amou nt owed pursuant to
the certificate of sale issued pursuant to NRS 271.560 and 271.570
and the municipality provides an affidavit signed by the treasurer of
the municipality stating that such amounts have been paid. If the
purchaser does not pay the amount owed to the municipality within
20 days after the sale of the property by the county, the sale of the
property by the county is void and the county treasurer may retain
for administrative costs not more than 10 percent of the purchase
amount paid by the purchaser.
7. Before delivering a deed, the county treasurer shall record
the deed at the expense of the purchaser.
8. All deeds issued pursuant to this section, whether issued
before, on or after July 1, 1955, are primary evidence:
(a) Of the regulari ty of all proceedings relating to the order of
the board of county commissioners, the notice of sale and the sale of
the property;
(b) That if, pursuant to NRS 361.567, the tax receiver has
elected to use an expedited procedure for the sale of the proper ty,
the property is abandoned; and
(c) That, if the real property was sold to pay taxes on personal
property, the real property belonged to the person liable to pay the
tax.
9. No deed may be executed and delivered by the county
treasurer until he or sh e files at the expense of the purchaser, with
the clerk of the board of county commissioners, proper affidavits of
posting and of publication of the notice of sale, as the case may be,
together with his or her return of sale, verified, showing compliance
with the order of the board of county commissioners, which
constitutes primary evidence of the facts recited therein.
10. If the deed when regularly issued is not recorded in the
office of the county recorder, the deed, and all proceedings relating
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thereto, is void as against any subsequent purchaser in good faith
and for a valuable consideration of the same property, or any portion
thereof, when his or her own conveyance is first recorded.
11. The board of county commissioners shall provide its clerk
with a record book in which must be indexed the name of each
purchaser, together with the date of sale, a description of the
property sold, a reference to the book and page of the minutes of the
board of county commissioners where the order of sale is record ed,
and the file number of the affidavits and return.
Sec. 5. NRS 361.610 is hereby amended to read as follows:
361.610 1. Out of the sale price or rents of any property of
which he or she is trustee, the county treasurer shall pay the costs
due any officer for the enforcement of the tax upon the parcel of
property and all taxes owing thereon, and upon the redemption of
any property from the county treasurer as trustee, he or she shall pay
the redemption money ove r to any officers having fees due them
from the parcels of property and pay the tax for which it was sold
and pay the redemption percentage according to the proportion those
fees respectively bear to the tax.
2. In no case may:
(a) Any service rendered by any officer under this chapter
become or be allowed as a charge against the county; or
(b) The sale price or rent or redemption money of any one parcel
of property be appropriated to pay any cost or tax upon any other
parcel of property than that so sold, rented or redeemed.
3. After paying all the tax and costs upon any one parcel of
property, the county treasurer shall pay into the general fund of the
county, from the excess proceeds of the sale:
(a) The first $300 of the excess proceeds; and
(b) Ten percent of the next $10,000 of the excess proceeds.
4. The amount remaining after the county treasurer has paid the
amounts required by subsection 3 must be deposited in an interest -
bearing account maintained for the purpose of holding excess
proceeds separate from other money of the county. If no claim is
made for the excess proceeds within 1 year after the deed given by
the county treasurer is recorded, the county treasurer shall pay :
(a) Five percent of the total amount remaining into the
account created by section 1.5 of this act; and
(b) The remainder of the money into the general fund of the
county . [, and it]
Money paid must not thereafter be refunded to the former
property owner or his or her successors in interest. All interest paid
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on money deposited in the interest-bearing account required by this
subsection is the property of the county.
5. If a person listed in su bsection 6 makes a claim in writing
for the excess proceeds within 1 year after the deed is recorded, the
county treasurer shall pay the claim or the proper portion of
the claim over to the person if the county treasurer is satisfied that
the person is entitled to it.
6. A claim for excess proceeds must be paid out in the
following order of priority to:
(a) The following persons in the order of priority of the liens
recorded or perfected before the sale:
(1) A person holding a valid lien under subsect ion 3 of
NRS 444.520;
(2) Persons specified in paragraphs (b), (c), (d), (g), (h) and
(i) of subsection 4 of NRS 361.585;
(3) An association, as defined in NRS 116.011, that has
caused to be recorded a notice of default and election to sell the
property pursuant to paragraph (b) of subsection 1 of NRS
116.31162 that has not been rescinded; and
(4) An association, as defined in NRS 116B.030, or a hotel
unit owner, as defined in NRS 116B.125, that has caused to be
recorded a notice of default and elect ion to sell the property
pursuant to paragraph (b) of subsection 1 of NRS 116B.635 that has
not been rescinded; and
(b) Any person specified in paragraphs (a), (e) and (f) of
subsection 4 of NRS 361.585.
7. The county treasurer shall approve or deny a claim within 30
days after the period described in subsection 4 for filing a claim has
expired. In determining a claim for excess proceeds, the county
treasurer may require any person making a claim to provide any
records or other documents to the county treasurer. Any records or
other documents concerning a claim shall be deemed the working
papers of the county treasurer and are confidential. If more than one
person files a claim, and the county treasurer is not able to
determine who is entitled to the excess proceeds, the matter must be
submitted to mediation.
8. If the mediation is not successful, the county treasurer shall
[:
(a) Conduct a hearing to determine who is entitled to the excess
proceeds; or
(b) File] file an action for interpleader.
9. A person who is aggrieved by a determination of the county
treasurer pursuant to this section may, within 90 days after the
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person receives notice of the determination, commence an action for
judicial review of the determination in district court.
10. If an association, as defined in NRS 116.011, recovers any
amount of excess proceeds of a sale of a residential unit, as defined
in NRS 116.332, the amount recovered by the association shall be
deemed to have satisfied the debt owed by the owner of the
residential unit to the association and the association may not
recover in a civil action or otherwise collect any deficiency
remaining due to the association from the owner.
11. Any agreement to locate, deliver, recover or assist in the
recovery of remaining excess proceeds of a sale which is entered
into by a person listed in subsection 6 must:
(a) Be in writing.
(b) Be signed by the person listed in subsection 6.
(c) If the agreement is entered into by a natural person for
assistance in the recovery of excess proceeds remaining from a sale ,
[of a residence that was occupied by that natural person as his or her
primary residence at the time of the sale, ] not provide for a fee of
more than 10 percent of the total remaining excess proceeds of the
sale due that person.
12. In addition to authorizing a person pursuant to an
agreement described in subsection 11 to file a claim and collect
from the county treasurer any property owed to the person, a person
listed in subsection 6 may authorize a person pursuant to a power of
attorney, assignment or any other legal instrument to file a claim
and collect from the county treasurer any property owed to him or
her. Any person authorized pursuant to a power of attorney,
assignment or any other legal instrument to file a claim and
collect from the county treasurer any property may collect a fee of
not more than 10 percent of the total remaining excess proceeds of
the s ale due the person making the authorization. The county is
not liable for any losses resulting from the approval of the claim if
the claim is paid by the county treasurer in accordance with the
provisions of the legal instrument.
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