---
type: "Bill"
title: "Revises provisions governing the collection of delinquent property taxes. (BDR 32-490)"
description: "AN ACT relating to taxation; creating an expedited procedure for the sale by a county of abandoned property on which delinquent certain taxes, assessments, penalties, interest and costs are owed; establishing the criteria to determine whether property is abandoned; and providing other matters properly relating thereto."
jurisdiction: "us/states/nv"
legislature: "Nevada Legislature"
session: "80"
identifier: "AB 79"
citation: "Nevada AB 79 (80)"
classification: ["bill"]
subjects: ["MAIL", "NEWSPAPERS", "COUNTY TREASURERS (See also COUNTY OFFICERS AND EMPLOYEES)", "ABANDONED OR UNCLAIMED PROPERTY", "COUNTIES (See also specific counties)", "PROPERTY TAX", "INTERNET", "REAL PROPERTY", "ACTIONS", "CIVIL"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 11
vote_count: 0
first_action: "2018-11-20T08:00:00+00:00"
last_action: "2019-05-25T07:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/cca53397-78fa-459f-9517-aa5428bdd7b7"
source_url: "https://www.leg.state.nv.us/App/NELIS/REL/80th2019/Bill/6030/Overview"
source_hash: "cffa75a1483b17ecd660a05a5cd56d5bd8909ec3ff9a4b2523b7944fc146d4ff"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nv"]
---

# Nevada AB 79 (80) — Revises provisions governing the collection of delinquent property taxes. (BDR 32-490)

AN ACT relating to taxation; creating an expedited procedure for the sale by a county of abandoned property on which delinquent certain taxes, assessments, penalties, interest and costs are owed; establishing the criteria to determine whether property is abandoned; and providing other matters properly relating thereto.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Introduced** (filed) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/AB/AB79.pdf)
2. **Amendment 598** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/Amendments/A_AB79_598.pdf)
3. **Reprint 1** (committee substitute) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/AB/AB79_R1.pdf)
4. **As Enrolled** (enrolled) — [source](https://www.leg.state.nv.us/Session/80th2019/Bills/AB/AB79_EN.pdf)

## Sponsors

- Assembly Committee on Taxation — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-11-20T08:00:00+00:00** Prefiled. Referred to Committee on Taxation. To printer. `introduction, referral-committee`
- **2018-11-26T08:00:00+00:00** From printer.
- **2019-02-04T08:00:00+00:00** Read first time. To committee. `reading-1`
- **2019-04-22T07:00:00+00:00** From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 598.) To printer. `committee-passage`
- **2019-04-23T07:00:00+00:00** From printer. To engrossment. Engrossed. First reprint. Read third time. Passed, as amended. Title approved. (Yeas: 39, Nays: 2, Excused: 1.) To Senate.
- **2019-04-24T07:00:00+00:00** In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee.
- **2019-05-20T07:00:00+00:00** From committee: Do pass. Placed on Second Reading File. Read second time. `committee-passage`
- **2019-05-21T07:00:00+00:00** Read third time. Passed. Title approved. (Yeas: 14, Nays: 6, Excused: 1.) To Assembly. `passage, reading-3`
- **2019-05-22T07:00:00+00:00** In Assembly. To enrollment.
- **2019-05-24T07:00:00+00:00** Enrolled and delivered to Governor. `executive-receipt`
- **2019-05-25T07:00:00+00:00** Approved by the Governor. Chapter 138. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cca53397-78fa-459f-9517-aa5428bdd7b7`. Confidence: reported (aggregated from official Nevada legislature records).