Filed: Dec. 22, 2016
Latest Update: Dec. 22, 2016
Summary: STIPULATED MOTION AS TO PRIORITY BETWEEN UNITED STATES AND CLARK COUNTY AND PROPOSED ORDER JENNIFER DORSEY , District Judge . Plaintiff, the United States of America, and defendant Clark County, Nevada agree as follows: 1. This Stipulation concerns the real property described in paragraph 8 of the United States' Amended Complaint in this case. (Dkt. No. 1) The real property is known as the "subject property." The subject property is located within Clark County. 2. Clark County imposes pro
Summary: STIPULATED MOTION AS TO PRIORITY BETWEEN UNITED STATES AND CLARK COUNTY AND PROPOSED ORDER JENNIFER DORSEY , District Judge . Plaintiff, the United States of America, and defendant Clark County, Nevada agree as follows: 1. This Stipulation concerns the real property described in paragraph 8 of the United States' Amended Complaint in this case. (Dkt. No. 1) The real property is known as the "subject property." The subject property is located within Clark County. 2. Clark County imposes prop..
More
STIPULATED MOTION AS TO PRIORITY BETWEEN UNITED STATES AND CLARK COUNTY AND PROPOSED ORDER
JENNIFER DORSEY, District Judge.
Plaintiff, the United States of America, and defendant Clark County, Nevada agree as follows:
1. This Stipulation concerns the real property described in paragraph 8 of the United States' Amended Complaint in this case. (Dkt. No. 1) The real property is known as the "subject property." The subject property is located within Clark County.
2. Clark County imposes property taxes upon the assessed value of real property within the County. By operation of Nevada law, Clark County has a lien upon real property in the amount of property taxes that are due but unpaid. NRS 361.450, et seq. Any Clark County lien on the Subject Properties shall remain until any and all real property taxes due and owing, along with all penalties and costs, are paid in full.
3. To the extent that property taxes imposed by Clark County have become due and payable, but have not been paid, those property taxes should be paid before the United States' interest or any other interest in the subject property is satisfied. 26 U.S.C. § 6323(b)(6).
4. The parties agree to bear their own costs and fees.
5. Clark County agrees that this Court has jurisdiction over the res of the subject property.
6. Except as stated herein, Clark County consents to judgment as requested in the United States' Amended Complaint.
7. The United States and Clark County jointly request the Court to enter the following proposed order.
ORDER
This stipulation [6] is approved. IT IS HEREBY ORDERED that, if the United States obtains an order permitting it to sell one or more of the Subject Properties in connection with this case, the order shall provide for the payment of any due and owing real property taxes to Clark County before payment is made against the United States' federal tax lien. Any Clark County lien on the Subject Properties shall remain until any and all real property taxes due and owing, along with all penalties and costs, are paid in full. Subject to the terms of this stipulation and order, Clark County shall be deemed to have consented to entry of judgment against it as requested in the United States' complaint.
