Nevada Revised Statutes Title 32. Revenue and Taxation § 361.695. Answer of defendant

1. That the taxes, penalties, interest and costs have been paid before suit.

2. That the taxes, penalties, interest and costs have been paid since suit, or that the property is exempt from taxation under the provisions of this chapter.

3. Denying all claim, title or interest in the property assessed at the time of the assessment.

4. That the land is situated in, and has been assessed in, another county, and the taxes thereon paid.

5. Alleging fraud in the assessment, or that the assessment is out of proportion to and above the taxable value of the property assessed. If the defense is based upon the ground that the assessment is above the taxable value of the property, the defense is only valid as to the proportion of the tax based upon the excess of valuation, but in no such case may an entire assessment be declared void.

6. If the action is brought by the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733, inclusive, that the assignment did not comply with the provisions of NRS 361.7303 to 361.733, inclusive.

7. If the action is brought by the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733, inclusive, that the defendant has redeemed the tax lien pursuant to NRS 361.7326.