Order Granting Joint Motion re Priority

ECF NO. 6

JENNIFER A. DORSEY, District Judge.

STIPULATION AS TO PRIORITY BETWEEN UNITED STATES AND CLARK COUNTY AND PROPOSED ORDER

Plaintiff, the United States of America, and defendant Clark County Treasurer ("Clark County") agree as follows:

1. This Stipulation concerns the real property described in paragraph 1 of the United States' 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 Property 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 on the Subject Property are due and payable, but have not been paid, pursuant to 26 U.S.C. § 6323(b)(6), those property taxes have priority over the United States' interest in the Subject Property. In the event the Subject Property is sold, the United States agrees that proceeds of sale shall be applied to satisfy any property taxes on the Subject Property due and payable before being applied to satisfy the United States' liens.

4. The parties agree to bear their own costs and fees.

5. Clark County received a copy of the United States' Complaint, waives the service of summons, and 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' Complaint.

7. The United States and Clark County jointly request the Court to enter the following proposed order.

Order Approving Stipulation

1. The foregoing Stipulation is approved. If the United States obtains an order permitting it to sell Subject Property 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 to satisfy 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.

2. Subject to the terms of the Stipulation and this Order, Clark County shall be deemed to have consented to entry of judgment against it as requested in the United States' Complaint.

3. The Court construes this stipulation between fewer than all the parties to this action as a joint motion under LR 7-1(c) and GRANTS it.

IT IS SO ORDERED.

IT IS SO ORDERED.