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Declaration, contents, Defeat of title, Definition, Justification, Negotiation, Obligation, Adverse claims, Bailee's duty, Conversion, Demand, Good faith, liability of bailee, Indorsements, documents of title, Statement as to delivery, Stoppage by seller, Title based on unaccepted delivery order, Delivery of grain from special bin, Demand, delivery of goods, Description of goods, Enforcement of warehouse lien, Reliance, Destroyed certificates, Duplicates, a.

Liabilities, Deterioration of goods, sale, Discontinuing operation, Distilled spirits, Distribution, expense of, Duplicate receipts, a, Warranty of genuineness, Guarantor, Transfer by endorsement, Enforcement of lien, Existence of property, Existing laws, continuance, False records of accounts, penalty, a.

Fees, distribution, Field warehousing arrangement, Forms, , Approval, Part of shipment, Alterations, Lien on grain, negotiation of receipt, Warehouse receipt fraud, criminal code, Fungible goods, Commingling, effect, Title, Good faith delivery of goods, liability of bailee, Governing law, Government bonded storage, Grade of sample, Handling charges, Altered receipt, Breach of duty, Failure to stamp nonnegotiable, Receipts not canceled, Seller's lien or stoppage in transit, Subsequent negotiation, Identity preserved grain, a.

Indorsement, transfer by, Injunction, attachment, Insertions without authority, Inspection, Insurance, lien of warehouseman, Intoxicating liquors, Irregularity in issue, Issuance, , , , Joint ownership, Laws not repealed, Licenses, issuance, Lien of warehouse, , Advances, Enforcement, Form, Insurance, Negotiation of receipt, fraud, Proceeds of sale, Limitations, damages, Location of warehouse, Lost or destroyed receipts, a, Misdescription of goods, damages, Negotiable receipts, Cancellation, , Encumbered grain, Negotiation, , Transfer without endorsement, Delivery, , Endorsement, Requisites of due negotiation, Rights acquired, Validity, fraud, mistake or duress, Warranties, Nonnegotiable receipts, Marking, Nonreceipt of goods, damages, Notice, termination of storage, Numbering, , Oil and gas, et seq.

Option, termination of storage, Fungible goods, liability of warehouse, Partial delivery, receipt not canceled, Pledge, warehouseman, Prior receipts, Rate of storage, Records and accounts separate from other business, inspection, b. Records of accounts, a, b. Register, Register of deeds, filing declaration, Repeal, laws not repealed, Deterioration of goods, Warehouseman, Delivery of goods excused, Second certificate or receipt, , Separation of goods, Signature, Sole ownership, Compliance with law, Storage and handling charges, terms, Taxable situs on grain, Termination of storage, Time, presenting claims and instituting actions, Acquired by negotiation, Rights acquired by negotiation, Transfer of receipt, Negotiable receipt without endorsement, Mortgagee, pledgee, or holder for security, Sale of receipt, Weight, certificate, See, also, Secured Transactions, generally, this index; Warehouse Receipts, generally, this index; Agricultural Products, generally, this index; Grain Inspection Department, this index.

Acceptance of shipment to other public warehouse, Records, a, b. Adverse claims, defense, Bonded warehouseman, breach of obligations, For possession, grain shortage, , No defense in criminal action, , Interpleader, adverse claims, Advancements, remedies, other than liens, Unlawful acts, Sale of grain in special bin, Grain, , Grain depositors, , Appeal, suspension or revocation of license, Attachment, Executions or garnishments, Auction, grain in special bin, Audits and investigations, shortages, , Grain shortages in warehouse, , et seq.

Bond, Bonded warehousemen, Grain shortage, , Bonded warehouseman, Additional bond, Certificate of information, Depreciating value of properties stored, Failure to insure, Grain purchase contracts, exemption, , Bonded warehouseman, et seq. Bonds, amount and contents, Licensing, Revocation of license, Books and papers, examination, a. Business address, application for bonded warehouseman's license, Capacity of warehouse, license, application, Care of grain required, Weight, Definitions, Notice of contempt, Social security or identification number required, Cities of first class, regulation, Cleaners and launderers, liens, et seq.

Cleaning grain, Commingling goods, fungible goods, Consignment of personal property, tax situs, f. Tax exemption, f. Contempt, orders, a. Misdelivery, Sale to enforce lien, Extension of, , Letter of, , Bonded warehousemen, , Certificate of bond, failure to post, Encumbered grain, negotiation of receipt, Licenses, , Nondisclosure of grain ownership, Prosecutions, Refusal to withhold grain from storage, Breach of obligation, bonded warehouseman, Excess of insurance, Heating in special bins, Bonded warehousemen act, Documents of title, Misdelivery, conversion, Obligation to deliver, Loss of lien, Satisfaction of lien, Disclosure of confidential information, Recovery on insurance, Discrimination, Drugs and medicine, access for inspection, Drying grain, Annual, Books and papers, a.

Subpoenas, a. Expenses of action, grain shortages, , Federal warehouse act, , Application for licensed bonded warehouseman, Functional unit, Inspection, sample, Financial statement, certification, Fire protection, et seq. Forms, Liens, negotiation of receipt, Functional unit, defined, Goods in storage or transit, tax exemptions, f. Rules for operation in public warehouse, b. Storage grain, laws applicable, b. Grain handling facilities, physically monitoring, Grain purchase contracts, , Grain sampling by secretary, , Liability insurance for department and receiver, , Liability of warehousemen and surety, ,, ,, , Priority of owner's interest, , Hazardous goods, disposition, Heating in special bins, damages, Holder in due course, Information, required on demand of secretary, a.

Injunctions, b. Attaching receipts, Inspection, , Commercial feeds, Fees, sample inspection, Grain, Perishable grain, Insufficient funds check, voidable sale, , Interpleader, adverse claims, , Launderers and cleaners, liens, et seq. Letter of credit, , Licenses, Applications, , , Letters of credit, , Licensee's bond, , Denial of, reasons, Expiration, bonded warehouseman, Failure to obtain, Fees, , Fines and penalties, Hearing, suspension or revocation, a.

Issue, Letters of credit, , , , , ,, , Posting, Renewal, refusal, Requirements, , Sanctions, child support proceedings, contempt, , Schedule of charges, Suspension or revocation, , a, , Term, Unexpired period, Waivers, Liens, et seq. Charges enumerated, Cleaners and launderers, et seq. Delivery refused, Insurance, , Notice to satisfy, Other remedies, , Proceeds of sale, , Sale, Satisfaction, , Title in warehouseman, Management, public warehouses, Monopolies and unfair trade, Motor carriers, transporting grain from producer, , Negligence, Grain in special bin, Condition of grain in special bin, Warehousemen, shortages, , Withholding from storage, Oaths and affirmations, hearings, a.

Offenses, rates and charges, Contempt, a. Suspension or revocation of license, Partial delivery of goods, failure to take up and cancel receipts, Partnership members, license application for bonded warehouseman, Payments, deferred, , Perishable goods, sale, Personal property, tax situs, f. Possession of warehouse by secretary, shortages, , Posting, notice, condition of grain in special bin, Pricing, delayed, , Priority of owner's interest in grain stored, , Acceptance of shipment, Definition, a Shipments to other warehouse, Storage of grain, Publication, grain in special bin, Handling for transportation, Liens, , Maximum charges, Offense, charges other than listed charges, Receipts, Remedies other than liens, Risk and shrinkage in transit, Schedule, Transportation charges, Receivership, grain shortage, , Records and documents, copies, retention, a.

Inspection, b. Separate from other business, b. Records of account, a, b. Refusing delivery of goods, , Removing grain for safekeeping, Discontinuing operation, disposition of proceeds, Negotiable receipt in possession, Satisfaction of lien, , , et seq. Sample, grain offered for storage, Schedule of charges, , Secretary of state, bonded warehouseman, et seq.

Separate warehouses, applications for licenses, Shipment to other public warehouse, Shortages in warehouses, ,, ,, , Shrinkage in transit, charges, Drying and cleaning grain, Heating, damages, Receipt, Specified warehouse, shipment, Standard of care, Stop sale orders, Storage charges, lien, statement, Storage in public warehouses, Subpoenas, examinations, a. Supervision, Surrender of grain, lien, Tax exemptions, personal property stored, tax exemption, f.

Tax situs of property, f, Transfers, nonnegotiable receipt, attachment, Unpaid balances, , Voidable sale, insufficient funds check, , Weight of grain, certificate, Withholding grain from storage, Witnesses, hearings, a. Collecting bank, Negotiation or transfer, Limitation of actions, Mobile home manufacturers, Mortgages, Certificate of title, Lemon law, , Manufacture and sale, Real property transaction, limitation of actions, Recreational vehicle manufacturers, Reimbursement for repair work, Bench warrants, appearance before magistrate, Habeas corpus, aid of writ, Agricultural extension councils, Armories, payments by state, Cemetery districts, Duplicates, issuance, et seq.

Fire districts, no-fund, b. General educational development credentials, expenses, , Interest rates, limitation prescribed, Intragovernmental printing service depreciation reserve fund, b. Irrigation districts, Military forces, Issuance by state controller, Authority for issuance, Check, combination warrant and check, Cities, sewer connections, property owners, no-fund warrants, City manager, signature, Claims, uniform procedure for payment, a, b.

Clerk, duties, , , Combination warrant and check, Counties over ,, petty cash fund, Crimes and punishments, Definitions, uniform procedure for payment of claims, a. Destruction, stamped or marked paid, Facsimile signature, , Hospitals, b Illegal warrants, signing, Issuance, Payment, Preparation, Records, Required, Register, custody, Signatures, , , Unauthorized or illegal warrants, Treasurer, duties, , Signing illegal warrants, Attesting, Signing, Warrant register, custody, No-fund warrants, , Amount, , Application to state board of tax appeals, , Call for redemption, Clerk, duties, County homes, certain counties under 7,, f.

Fairs and expositions, e, g. Federal aid, et seq. Fire department, joint operation by township and city of third class, Townships over 17,, Hearing, , Interest, , Jail, , et seq. Law enforcement agency in certain counties, , Machinery and equipment, emergency purchase, a. Motor vehicle tax, deficiency in receipts, b. Notice of hearing, , Payment, , , Payment of certain, Protest, , Public utility fund, Reappraisal of property for tax purposes, a.

Receipt for taxes, Recording, Redemption, call, Registration, , Removal of unsafe structures, Roads and highways, machinery and equipment, c. Separate fund, tax levy to pay, Service assessment fund, Sewer districts, a. Special services fund, urban area, Surplus from tax levy, Surplus property and public authority act, Taxes, use for payment, Taxes paid under protest, refund, , b.

Carnegie libraries, Fire department, joint operation with city of third class, Fire districts, townships over 17,, Judgments, , Youth camp, youth home, Public wholesale water supply districts, Salvage, sale, Secured debts act, et seq. Social welfare programs, state warrants, Tax appeals, state board of, authorizing issuance of emergency warrants by taxing districts, Tax levy, , Townships, fire districts established under, et seq.

Vocational rehabilitation disbursements, c08, c Water plan act, 82a Weed control and eradication, Generally, Marshall county, a. Pony express station situated near Hanover, historical property, , a. Actions, Appeal and review, Hazardous waste, , Solid waste, , , Central interstate low-level radioactive waste compact, a01 et seq. Counties, departments of public works, et seq. Hazardous substances, a et seq. Administrative procedure, a. Clean-up costs, liability for, Defined, a.

Environmental response fund, a, Duties, , Rules and regulations, Hazardous waste, et seq. Administration of program, Appeals, , , , , a, Conditions, Contents, Permits, , Secretary, duties, , , Burial, underground, prohibitions, Radioactive wastes, prohibition, Civil penalties, Clean-up costs, liability for, , Collection programs, Grants, , a. Confidential information, Construction plans, Criteria for identifying, Danger to persons, duties of secretary, Discharge of hazardous materials, civil liability, Emergency involving discharge of, , Energy recovery techniques, rules and regulations concerning, Environmental danger, duties of secretary, Environmental protection grant program, Injection well, Monitoring, Standards, Radioactive waste, Farmer, collection programs, Hazardous waste collection fund, Generators, standards for, monitoring of, Grants, collection programs , a.

Hazard to public health, Hazardous waste management fund, , , Expenditures, Hearings, , , Household, collection programs, Information, collection of, Injunctions, Inspections, Management plan, Penalties, , , Permits, Application, Denial, , Standards of practice, C. Supervision of certified interns, C.

Unprofessional conduct, C. Duties of staff, C. Detoxification technicians, Disciplinary proceedings, Accidents, notification to Bureau of Licensure and Certification, Administrators, Admissions, limitations, Definition, Files, maintenance, confidentiality, Rights of clients, Fire protection, General operational guidelines, Health and sanitation, Licensing fees, Medication, Policies and procedures, establishment, maintenance, Residents with restricted mobility, accommodations for, Telephones and listing of telephone number, Tuberculosis, testing of residents and employees, A.

Infants, CARA plans of care, Nurses, Alternative Program for Chemically Dependent, duties of advisory committee, Administrative programs, Certification of programs, Coalition programs, Drug court programs, Evaluation center programs, Information and referral services, Operators and staff, Prevention programs, Treatment programs, Public and Behavioral Health, Division of, review of actions, appeals, Publications, adoption by reference of certain, State employees, screening tests, Administrator, duties, Bylaws, Accommodations for clients, Money of clients, Records of clients, Transfer to another facility, Construction or remodeling, Dietary services, Disaster preparedness and reporting, Employees, Equipment and maintenance, Fire safety and reporting requirements, Governing body, Health services, Laundry requirements, Denial, revocation or suspension, Fees, Programs, general requirements, Sanitary requirements, Social model detoxification programs, Standards for certification of seed, Allodial Title Trust Account, Annual statement, Certificate, Participation in program, requirements, Purpose of program, Inspection fees, ch.

Use in fleet vehicles, ch. Ambulance attendants, Unarmed combat, advanced life support unit required at site of program, Manufacture, handling and storage, Ambulatory surgical centers, administration and record of anesthesia, Certified registered nurse anesthetists, Chiropractors, requirements for performing manipulation on patient under anesthesia, Dentists, administration of general anesthesia, Obstetric centers, Outpatient facilities, permit for services, Veterinarians, use, Euthanasia technicians, Invasive body decoration establishments, live animals prohibited on premises, exceptions, operator may not handle or care for animals while on-duty, Availability of Volume License fee, Prohibited acts, Recycling, Standard specifications, adoption by reference, availability of standards for inspection and purchase, Account for Low-Income Housing, Energy conservation, Multi-unit housing, loans, Tax credits for low-income housing, Telephones, shared tenant service, Conservation and Natural Resources, Department of, appeal of final decisions, B.

Disclosure of improper governmental action, retaliation against state officer or employee, Indigent status for health care purposes, appeal of determination, B. Industrial insurance, decisions of Appeals Panel, B. Building official, appeal of decisions made in capacity of, Determinations regarding qualification, Determinations to impose administrative penalty, State Engineers, decisions of, Subdivision of land, adverse environmental decisions, Tax Commission, Nevada, appeals to, Advisory committee, establishment, duties, C.

Appraisal management companies, C. Commerce tax, situsing of gross revenue from appraisal services, C. Confidentiality of records of Real Estate Division, C. Disciplinary action, C. Educational requirements, C. Inspections by Real Estate Division, C.

Property taxes, certification of appraisers, Petitions for regulations, C. Severability, C. State lands, appraisal of land offered for sale or lease, Supervision of interns, C. Administration of programs, Cosmetologists, A. Electrologists, A. Elevator mechanic, work cards, C. Embalmers, interpretation of term "full-time employees", Equal opportunity, Falconry, Hunting, apprentice and mentor, Interpreters, registration, A.

Joint committees, Sales and use tax exemption, Wages and benefits, Meetings, Powers and duties, generally, Common-interest communities, procedures, Contracts between managers and unarmed combatants, Special incentive elk tags, panels to resolve disputes, Unarmed combat, contracts between combatant and manager, procedures, Commerce tax, situsing of gross revenue from architectural services, C.

Contract requirements, Definitions and interpretations, Disciplinary action, administrative proceedings, Drawings and other documents, Exemption of certain services from regulation, Names, corporate or fictitious, Notice of change of address or place of employment, Plans submitted to public authorities, Publicly funded projects, proposals for, Application, Educational credits, Examination, oath, Practice as principal, determination, Qualifications, Renewal or restoration of expired certificate, Training, evaluation, Seals, Stamp, validation and use, Audits, Budget and financial administration, Chair, Executive Director, Seal, Secretary-Treasurer, Grants, ch.

Abatement, Transportation and disposal, Advertisements, requirements, H. Application, H. Cancellation, suspension or revocation, H. Denial or refusal to renew, H. Display, H. Issuance and renewal, H. Check or draft returned to Real Estate Division for lack of payment, effect, H. Confidentiality of records of Real Estate Division, H.

Definitions, H. Disclosure of certain information by Real Estate Division, H. Practice before Real Estate Division, H. Standards of practice, H. Commerce tax, situsing of gross revenue from certain services, C. Registration fees, Unarmed combat, ch. Advance directives for health care, registry, ch. Adoption, form of notice, amendment or repeal of regulation, B. Campaign practices, civil penalties, A. Common-interest community managers, duties, A. Domestic Violence, Committee on, ch.

Identity theft program cards, duties, Public and Behavioral Health, Division of, requests for appointment of deputy attorney general, State employees, receipt of reports of alleged discrimination, Tort claims against State, duties, Unarmed combat, request for public book or record, duties, Water and sewer systems, resource plans, duties, Wildlife Commissioners, Board of, duties, Livestock, ch.

Alteration of license or license card, B. Complaints filed against apprentice, B. In-service training, B. Operating office or satellite office without approval of Board prohibited, B. Review of work by sponsor, supervision not required for certain duties, B. Duties, B. Qualifications, limitation on number of apprentices or sponsors, B. D or Ph. D, authorized use, B. Continuing education, B. Alteration of license or license card prohibited, B.

Attachment of transcript and other proof of qualifications, provision of additional information, B. Combined application for renewal of license as audiologist and speech-language pathologist, B. For license expired 3 years or more, B. Payment of fee, B. Fee schedule, B.

Hearing aids, license to engage in practice of fitting and dispensing. Examination, B. Provisional license, renewal of, B. Temporary license issued to hearing aid specialist or dispensing audiologist, B. Inactive status, conversion of standard license to, renewal of inactive license, conversion of inactive license to active status, B.

Information to be maintained with Board, notices provided to licensee by Board, B. Practice under any name under which licensee does not hold license prohibited, change of name, issuance of duplicate license, B. Reinstatement, B. Expiration and application for renewal, B. Requirements for renewal, B. Retroactive renewal, B.

Verification of license by Board upon request of license, B. Name of licensee, requirements and restrictions, B. Case history and minimum procedures required for prospective candidate for hearing aid, exception, B. Disciplinary action, grounds, B. Health care records and other records, preparation and retention, B.

Hearing aid specialist or dispensing audiologist. Delegation of duties to unlicensed office assistant, aid or technician, B. Duties concerning hearing aid he or she sells or fits, B. Professional incompetence, interpreted, B. Professional responsibility, B. Responsibility to client, B. Unprofessional conduct, B. Waiver of medical evaluation, requirements, B. Executive Director and staff, B.

Address for written communications and documents to Board, B. Apprentices, complaints filed against, B. Board authorized to act on own motion, B. Complaints against licensees, filing or initiation of, contents, review, B. Conduct of hearing in contested cases, B. Declaratory orders and advisory opinions, petitions for, B. Petition to request adoption, amendment or repeal of regulation or for formal hearing, contents and filing, B. Witnesses, fees and reimbursement for mileage, B. Schedule of fees, B.

Certification, acceptance in other state, restrictions, Supervision, Administrative fines, Application for salvage title, Fee for towing abandoned vehicle, Financial records, disclosure, License, application, Liens on vehicles, ch. Purchaser of vehicle, provision of documents to, Salvage and nonrepairable vehicles, Annual report, submission, B.

Base rates, duties, B. Applications filed with Authority, inclusion of confidential information prohibited, B. Requests for confidentiality, procedures, B. Decals, issuance, B. Deviation from regulations, B. Disciplinary action, B. Federal regulations, adoption by reference, B.

Fees or remittances, accepted forms of payment, B. Administrative fines, imposition, B. Payment, B. Gross operating revenue, submission of statement, B. Interruption of service, limitations, B. Laws and regulations, compliance required, B. Operations, requirements regarding commencement of, B. Passenger curb loading zones, restrictions on staging or standing in, B.

Passengers, solicitation prohibited, B. Applications, B. Corporate changes, notice requirements, B. Identification on vehicles, requirements, B. Insurance, notice of change, B. Issuance, B. Property rights, no investment of certain rights upon issuance of permit, B. Suspension or revocation, B.

Points of contact, designation, B. Practice before Authority, B. Public records, requests for copies, B. Records, maintenance, availability, B. Registered agents, notification of Authority, B. Regulatory assessments, issuance, payment, B. Taxicab stands, separation of vehicle by certain distance required, B. Time, computation, B.

Trade or fictitious name, use, B. Decals, issuance, placement, B. Inspections, B. Placard, display, B. Use beyond scope of authority prohibited, B. Property tax, Sales tax exemption, application, Air transportation companies, property tax, Airline industry groups, property tax, Provision of service, Standard specifications, adoption by reference, Storage tanks, regulation, Hunting, restrictions on use of certain aerial vehicles or devices, Insurance, B.

Regional commercial air service, grants for, State parks, restrictions, Collection and payment, Disciplinary action against licensees, grounds, Distributed and taxable, when fuel deemed, Fines, Habitually delinquent dealer, when deemed, Licenses, requirements, Refunds, Review of monthly tax returns, Sealing of pumps or metered pipes and hoses of rack, orders for, Security for payment, Statement of fuel sold, date for filing, Agreements, Collateral, Course of instruction, A.

Duties of licensees, Early surrender of defendant, Examination for licensure, Fiduciary accounts, A. Partnerships, Purpose of regulations, Severability of regulations, A. Solicitors, Surety companies, Unlicensed persons, Abandoned or unclaimed property, duties, ch. Agricultural loan mediation program, Annuities, sales, A.

Applications to Commissioner of Financial Institutions, fingerprints may be required, Audits and examinations, assessment of costs related to, Borrowing money from affiliates, Commerce tax, ch. Complaints, failure to respond in timely manner, confidentiality, Definitions and interpretations of terms, Deposit with affiliate of money held as fiduciary or agent, Depositories of public money and securities, ch.

Electronic terminals, fees for establishment and operation, License renewal, Mechanical tellers, Organizational changes, Proposed banks, Supervision and examination, Fiduciary, appointment of foreign organization to act as, Foreign banks, ch. Housing, assistance to finance, ch. Insurance, licensing of banks, A. Long-term capital notes or debentures, Retention of records, Supervision and examination, fee, Taxes on financial institutions, ch.

Barbershops in which apprenticeship may be served, Chairs, leasing requirements, By endorsement, application and qualifications, Completion of apprenticeship, requirements, effect of noncompliance, Conviction of certain crimes, hearing, Education and experience, requirements, Equivalency examination when educational requirements unmet, Failure of examination or failure to take examination, Felony conviction, effect, Interpreter, use during examination, Limit on number of examinations taken, Qualifications for examination, Foreign licenses unrecognized, Good cause, definition, documentation, Restoration of revoked license, Revocation, grounds, Limitation on number employed, Chairs, requirements, Cosmetologists, courses for, Disciplinary action, Enrollment, Hours of instruction, Instruction in services for all patrons required, Instructors, licensure, Letter of graduation, Location, Sanitary conditions, Separate entities, requirement, Short courses, Space requirements, Licenses, Rules governing conduct, Suspension or expulsion, Absence of barber from shop, Apprenticeships, shops in which service authorized, Entrances and exits, Leasing and rental agreements, Licensing and fees, Sales and use tax, application, Commerce tax, situsing of gross revenue from barbering services, C.

Cosmetologists, requirements for licensure as barber, Cosmetology schools, curriculum requirements, A. Demonstrations, exhibitions and seminars, Failure of examination, Time limitation for taking, effect of noncompliance, Foreign countries, qualifications of barbers licensed in, Physical examinations, Temporary permits not to be issued, Applications, inspections, Bathhouses, Construction standards, Lifeguards, Mineral baths, Natural bathing places, Operation, Outdoor assemblies, standards of operation, Pools, Severability of regulations, Spas, Violations, Water slides, Regulation, Public accommodations, Sterilization of used bedding, Africanized honeybees, quarantine, Custom application of pesticides, protection of bees, Feral honeybees, removal from quarantine area, Inspection of apiaries and colonies, Colorado potato beetle, quarantine, Japanese beetle, quarantine, Fees of Board of Psychological Examiners, Acceptance of licensure in other state, restrictions, Applications deemed withdrawn, Display, Education, requirements, Inactive status, renewal or restoration to active status, Issuance, Provisional licenses, Renewal, Practice before Board of Psychological Examiners, Aiding in unlawful practice, Applicability of regulations, Assessment procedures, Confidentiality of information, Delegation of responsibilities to unqualified person, Guidelines for Responsible Conduct, adoption by reference, Impairment of ability to practice, Misrepresentation of qualifications or other matters, Organizations, status pursuant to contracts with, Parents and guardians, status and authority, Records, maintenance and availability, Scope of practice, Violation of laws or regulations, Commercial electronic variable message signs, Construction of signs, Digital billboards, Directional and official signs, Location of signs, New highways, applicability of regulations, Permits, Political signs, Violations, notice, remedies, Sage grouse conservation grant program, BI RTH.

Adverse birth outcomes and birth defects, information program, Blood samples from infants, CARA plans of care, Abstracted certificates, Alteration or correction, Certified copies of certificates, issuance, quality, Examination of certificate, Homebirths, Preparation of new birth certificate, Replacement certificates, Statistical portion of certificate, restrictions on use, Delayed certificates of birth, Fees for certain records, Birth certificates for, Sanitary practices, Sterilization methods, Neonatal care, provision by hospital, Birth certificates See Certificates of birth, this heading.

Electronic birth registry system, access to, Foundling child, form of recording birth, Index of data or statistical information, procedure for use, contents, Severability of provisions, Statistical information, furnishing to governmental agencies or covered entities, Services under Social Security Act, Community health nursing clinics, fees for services and supplies, Accreditation, Advanced practice registered nurse operator as licensee, Agreements with licensed hospital capable of providing higher level of obstetrical and neonatal care than center and with transportation service, Anesthesia, Authorized obstetric care, Infants, blood samples from, Transfer of maternal patient in need of, Commerce tax, calculation of uncompensated care deduction for health care providers, C.

Complaints, Consultation services with specialists, Controlled substances, possession, distribution, administration and storage, Death of patient, notification, provision of counseling, Design, construction, equipment and maintenance of center, Director, designation and responsibilities, Discharge of patient, Drugs, possession, distribution, administration and storage, Eligible maternal patients, Emergency electrical power, requirements, Equipment, Facilities, requirements, Fire and other disasters, protection from, written plan, fire drills, training of staff, Governing body of center, Health and safety of patients, Health of employees, program to monitor, Infection, policies and procedures for control of, Information to be provided or made available to patient, Laboratory services, Liability insurance, requirements, On-site inspection of center required before issuance, Medical records, Physician operator as licensee, Quality of care, program for review of, Staff, privileges, requirements,

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Those who then own these properties may have to deal with unpleasant tasks, such as evicting the current occupants, which may require expensive assistance from a property manager or an attorney. Anyone interested in purchasing a tax lien should start by deciding on the type of property they'd like to hold a lien on—residential, commercial, undeveloped land, or property with improvements.

They can then contact their city or county treasurer's office to find out when, where, and how the next auction will be held. These rules will outline any preregistration requirements, accepted methods of payment, and other pertinent details. Buyers also need to do their due diligence on available properties. In some cases, the current value of the property can be less than the amount of the lien. Investors can analyze risk by dividing the face amount of the delinquent tax lien by the market value of the property, and higher ratio calculations indicate greater risk.

Furthermore, there may also be other liens on the property that will prevent the bidder from taking ownership of it. Every piece of real estate in a given county with a tax lien is assigned a number within its respective parcel. Buyers can look for these liens by number in order to obtain information about them from the county, which can often be done online. For each number, the county has the property address, the name of the owner, the assessed value of the property, the legal description, and a breakdown of the condition of the property, and any structures located on the premises.

Investors who are interested in locating tax lien investing opportunities should get in touch with their local tax revenue official responsible for the collection of property taxes. There are currently 2, jurisdictions cities, townships, or counties that sell public tax debt. While not every state provides for the public sale of delinquent property taxes, if the state does allow the public auction of the unpaid property tax bill, investors should be able to determine when and where these taxes are published for public review.

Property tax sales are required to be advertised for a specified period of time before the sale. Typically, the advertisements list the owner of the property, the legal description, and the amount of delinquent taxes to be sold. Investors who purchase property tax liens are typically required to immediately pay back the full amount of the lien to the issuing municipality.

If the investor paid a premium for the lien, this may be added to the amount that is repaid in some instances. The repayment schedule usually lasts anywhere from six months to three years. In most cases, the owner is able to pay the lien in full. If the owner cannot pay the lien by the deadline, the investor has the authority to foreclose on the property just as the municipality would have, although this happens very rarely.

Tax lien investing requires a significant amount of research and due diligence, so it may be worth it to consider investing passively through an institutional investor who is a member of the NTLA. Members must also pay member dues of varying amounts based on membership type. Members can participate in member-only webinars, earn a Certified Tax Lien Professional certification, and use the association's online directory to connect with other industry experts.

Although property tax liens can yield substantial rates of interest, investors need to do their homework before wading into this arena. Tax liens are generally inappropriate for novice investors or those who have little experience in or knowledge of real estate. Investors are advised not to purchase liens for properties with environmental damage, such as one where a gas station dumped hazardous material. Investors also need to become very familiar with the actual property upon which the lien has been placed.

This can help them ensure that they will actually be able to collect the money from the owner. A dilapidated property located in the heart of a slum neighborhood is probably not a good buy, regardless of the promised interest rate. The property owner may be completely unable or unwilling to pay the tax owed.

Properties with any kind of environmental damage, such as from chemicals or hazardous materials that were deposited there, are also generally undesirable. Lien owners need to know what their responsibilities are after they receive their certificates.

Typically, they must notify the property owner in writing of their purchase within a stated amount of time. They are also usually required to send a second letter of notification to them near the end of the redemption period if payment has not been made in full by that time. Tax liens are not everlasting instruments. Many have an expiration date after the end of the redemption period.

Once the lien expires, the lienholder becomes unable to collect any unpaid balance. If the property goes into foreclosure, the lienholder may discover other liens on the property, which can make it impossible to obtain the title. Many commercial institutions, such as banks and hedge funds, have become interested in property liens.

This has made it harder for individual investors to find profitable liens, and some have given up as a result. However, there are also some funds now available that invest in liens, and this can be a good way for a novice investor to break into this arena with a lower degree of risk. If you have a tax lien, it means that the government has made a legal claim against your property because you have neglected or failed to pay a tax debt. In the case of a property tax lien, you have either neglected or failed to pay the property taxes that you owe to the city or county where your property is located.

When this happens, your city or county has the authority to place a lien on the property. Every state uses a slightly different process to perform its tax lien sales. Usually, after a property owner neglects to pay their taxes, there is a waiting period. Some states wait a few months while other states wait a few years before a tax collector intervenes.

After this, the unpaid taxes are auctioned off at a tax lien sale. This can happen online or in a physical location. Sometimes it is the highest bidder that gets the lien against the property. Other auctions award the investor who accepts the lowest interest rate with the lien. Tax collectors use the money that they. Once the lien has been transferred to the investor, the homeowner owes them their unpaid property taxes, plus interest or else they will face foreclosure on their property.

You can call your county's tax collector directly to find out the process for buying tax liens. Some counties will also advertise the process on their website, as well as providing instructions for how to register as a bidder. When counties list auctions on their websites, they will also provide information about the properties up for auction, when they go to auction, and the minimum bid. This list can help you identify if there are any properties you are interested in based on their location, property type, size, and minimum bid.

A lien stays with the property when it is sold. Prior to , tax liens used to remain on the previous owner's credit report. However, all three credit bureaus implemented changes that no longer reported civil judgements starting in By April , all tax liens were removed from all credit reports. Property tax lien foreclosures occur when governments foreclose properties in their jurisdictions for the delinquent property taxes owed on them.

Property tax liens are superior to other liens so their foreclosure eliminates other liens, including a mortgage lien. Homeowners with delinquent taxes typically also have outstanding mortgage debt. After purchasing a tax-foreclosed property, if you discover that there is a mortgage lien on it, it should be removed by the county in which you bought it. The county will discharge the lien based on the tax sale closing documents. In the event that this does not work, you can also contact the lien holder to have it removed.

In every state, after the sale of a tax lien, there is a redemption period although the length of time varies depending on the state where the owner of the property can try to redeem their property by paying their delinquent property taxes. However, even if the owner is paying their property taxes, if they fail to make their mortgage payments during this time, the mortgage holder can foreclose on the home.

This is a public document and serves as an alert to other creditors that the IRS is asserting a secured claim against your assets. Credit reporting agencies may find the notice and include it in your credit report. Property tax liens can be a viable investment alternative for experienced investors familiar with the real estate market. Those who know what they are doing and take the time to research the properties upon which they buy liens can generate substantial profits over time.

However, the potential risks render this arena inappropriate for unsophisticated investors. Without the proper research and understanding of the real estate market, an investor could easily end up with a property that doesn't get redeemed by the owner in the form of them paying their taxes to you with interest and that has no value. That low-value property will then ultimately end up as the property of the investor.

For those interested in investing in real estate, buying tax liens is just one option. Buying a home in foreclosure or buying a home at an auction can also be valuable investment opportunities. If you are still interested in property tax liens, it is recommended that you consult your real estate agent or financial adviser. Buying the taxes on this kind of property is amistake. If the property was a good investment, it would have sold at an earlier auction. Sometimes a property will be sold by one taxing agency and there are other outstanding taxes owed to another agency.

This is most common in states which have county taxes, city taxes, and school system taxes. Before you get to the auction, ask if there is another past-due tax from another board that needs to be settled. If so, you need to figure that into the total amount you will spend.

All these sales are done at auction. Some are in-person only. Some allow online bidding. You have to be at the auction to bid and to win. If you show up late or forget about it, all your pre-auction work is for naught.

Tax liens are sold at an auction. If you overbid, you still have to pay for what you bought. You could also be forced to pay for your bid. Bankrate correctly points out that due diligence means checking out the available properties before the auction.

If you are buying in a state with a redemption period, you have to know how long that is. The tax office that held the sale can tell you this. Some states, like Georgia, have a foreclosure period before you can take the house. Hiring an attorney to handle the foreclosure process is a good idea. The attorney can make sure everything is legal. Yes, this will cost a little bit, but if the owner redeems the property during the foreclosure period, these costs are added to what he has to pay you.

Be sure you pay off other taxes if there are any owed. If you buy in a state with a redemption period of a year or more, you will also have to pay the taxes that come due during the year. You will be reimbursed for these by the owner if he redeems the taxes. When a homeowner files for bankruptcy, this can put local property taxes on hold. If the owner files just before the sales are advertised or the auction starts, the tax agency may not find out in time to pull the property from the sale.

I am a Florida-based author and publisher who specializes in distressed properties. Visitors to my website tedthomas. No credit card is required. The video lessons will give you everything you ever wanted to learn about government tax-defaulted real estate which is sold at public auctions for 10 cents to 20 cents on the dollar.

What other questions about tax lien investing do you have? What are the risks of tax lien investing? How can they be avoided or minimized? The first risk is… Risk 1: Not Understanding the Sale A lot of people get confused and think a tax lien sale and a tax deed sale are the same things. Risk 2: Not Doing Your Homework Property Examination You need to understand what you are buying, where you are buying, and what you can do with it.

Some questions to ask are: What is the house like? Is it in good shape? Is there any obvious exterior damage? A well-kept yard means the inside is likely in good shape. What is the neighborhood like? If you get the house, can you easily sell it or rent it? If you are buying a house to live in, is that house you want to live in and a neighborhood you like?

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Buyers also need to do their due diligence on available properties. In some cases, the current value of the property can be less than the amount of the lien. Investors can analyze risk by dividing the face amount of the delinquent tax lien by the market value of the property, and higher ratio calculations indicate greater risk.

Furthermore, there may also be other liens on the property that will prevent the bidder from taking ownership of it. Every piece of real estate in a given county with a tax lien is assigned a number within its respective parcel. Buyers can look for these liens by number in order to obtain information about them from the county, which can often be done online. For each number, the county has the property address, the name of the owner, the assessed value of the property, the legal description, and a breakdown of the condition of the property, and any structures located on the premises.

Investors who are interested in locating tax lien investing opportunities should get in touch with their local tax revenue official responsible for the collection of property taxes. There are currently 2, jurisdictions cities, townships, or counties that sell public tax debt. While not every state provides for the public sale of delinquent property taxes, if the state does allow the public auction of the unpaid property tax bill, investors should be able to determine when and where these taxes are published for public review.

Property tax sales are required to be advertised for a specified period of time before the sale. Typically, the advertisements list the owner of the property, the legal description, and the amount of delinquent taxes to be sold. Investors who purchase property tax liens are typically required to immediately pay back the full amount of the lien to the issuing municipality.

If the investor paid a premium for the lien, this may be added to the amount that is repaid in some instances. The repayment schedule usually lasts anywhere from six months to three years. In most cases, the owner is able to pay the lien in full. If the owner cannot pay the lien by the deadline, the investor has the authority to foreclose on the property just as the municipality would have, although this happens very rarely.

Tax lien investing requires a significant amount of research and due diligence, so it may be worth it to consider investing passively through an institutional investor who is a member of the NTLA. Members must also pay member dues of varying amounts based on membership type. Members can participate in member-only webinars, earn a Certified Tax Lien Professional certification, and use the association's online directory to connect with other industry experts.

Although property tax liens can yield substantial rates of interest, investors need to do their homework before wading into this arena. Tax liens are generally inappropriate for novice investors or those who have little experience in or knowledge of real estate. Investors are advised not to purchase liens for properties with environmental damage, such as one where a gas station dumped hazardous material. Investors also need to become very familiar with the actual property upon which the lien has been placed.

This can help them ensure that they will actually be able to collect the money from the owner. A dilapidated property located in the heart of a slum neighborhood is probably not a good buy, regardless of the promised interest rate. The property owner may be completely unable or unwilling to pay the tax owed.

Properties with any kind of environmental damage, such as from chemicals or hazardous materials that were deposited there, are also generally undesirable. Lien owners need to know what their responsibilities are after they receive their certificates. Typically, they must notify the property owner in writing of their purchase within a stated amount of time.

They are also usually required to send a second letter of notification to them near the end of the redemption period if payment has not been made in full by that time. Tax liens are not everlasting instruments. Many have an expiration date after the end of the redemption period. Once the lien expires, the lienholder becomes unable to collect any unpaid balance.

If the property goes into foreclosure, the lienholder may discover other liens on the property, which can make it impossible to obtain the title. Many commercial institutions, such as banks and hedge funds, have become interested in property liens. This has made it harder for individual investors to find profitable liens, and some have given up as a result.

However, there are also some funds now available that invest in liens, and this can be a good way for a novice investor to break into this arena with a lower degree of risk. If you have a tax lien, it means that the government has made a legal claim against your property because you have neglected or failed to pay a tax debt.

In the case of a property tax lien, you have either neglected or failed to pay the property taxes that you owe to the city or county where your property is located. When this happens, your city or county has the authority to place a lien on the property.

Every state uses a slightly different process to perform its tax lien sales. Usually, after a property owner neglects to pay their taxes, there is a waiting period. Some states wait a few months while other states wait a few years before a tax collector intervenes.

After this, the unpaid taxes are auctioned off at a tax lien sale. This can happen online or in a physical location. Sometimes it is the highest bidder that gets the lien against the property. Other auctions award the investor who accepts the lowest interest rate with the lien. Tax collectors use the money that they. Once the lien has been transferred to the investor, the homeowner owes them their unpaid property taxes, plus interest or else they will face foreclosure on their property.

You can call your county's tax collector directly to find out the process for buying tax liens. Some counties will also advertise the process on their website, as well as providing instructions for how to register as a bidder.

When counties list auctions on their websites, they will also provide information about the properties up for auction, when they go to auction, and the minimum bid. This list can help you identify if there are any properties you are interested in based on their location, property type, size, and minimum bid. A lien stays with the property when it is sold.

Prior to , tax liens used to remain on the previous owner's credit report. However, all three credit bureaus implemented changes that no longer reported civil judgements starting in By April , all tax liens were removed from all credit reports. Property tax lien foreclosures occur when governments foreclose properties in their jurisdictions for the delinquent property taxes owed on them. Property tax liens are superior to other liens so their foreclosure eliminates other liens, including a mortgage lien.

Homeowners with delinquent taxes typically also have outstanding mortgage debt. After purchasing a tax-foreclosed property, if you discover that there is a mortgage lien on it, it should be removed by the county in which you bought it. The county will discharge the lien based on the tax sale closing documents. In the event that this does not work, you can also contact the lien holder to have it removed.

In every state, after the sale of a tax lien, there is a redemption period although the length of time varies depending on the state where the owner of the property can try to redeem their property by paying their delinquent property taxes. However, even if the owner is paying their property taxes, if they fail to make their mortgage payments during this time, the mortgage holder can foreclose on the home.

This is a public document and serves as an alert to other creditors that the IRS is asserting a secured claim against your assets. Credit reporting agencies may find the notice and include it in your credit report. Property tax liens can be a viable investment alternative for experienced investors familiar with the real estate market. Those who know what they are doing and take the time to research the properties upon which they buy liens can generate substantial profits over time.

However, the potential risks render this arena inappropriate for unsophisticated investors. Without the proper research and understanding of the real estate market, an investor could easily end up with a property that doesn't get redeemed by the owner in the form of them paying their taxes to you with interest and that has no value.

That low-value property will then ultimately end up as the property of the investor. For those interested in investing in real estate, buying tax liens is just one option. Buying a home in foreclosure or buying a home at an auction can also be valuable investment opportunities. If you are still interested in property tax liens, it is recommended that you consult your real estate agent or financial adviser. Internal Revenue Service.

King County Treasurer. Harris County Appraisal District. Washington Post. Our editorial team does not receive direct compensation from our advertisers. Our goal is to give you the best advice to help you make smart personal finance decisions. We follow strict guidelines to ensure that our editorial content is not influenced by advertisers.

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Tax lien investing can give your portfolio exposure to real estate — all without having to actually own property. Experts, however, say the process is complicated and warn that novice investors can easily get burned. To recover the delinquent tax dollars, municipalities can then sell the certificate to private investors, who take care of the tax bill in exchange for the right to collect that money, plus interest, from the property owners when they eventually pay back their balance.

Currently, 28 states allow for the transfer or assignment of delinquent real estate tax liens to the private sector, according to the National Tax Lien Association, a nonprofit that represents governments, institutional tax lien investors and servicers. Tax lien investors have to bid for the certificate in an auction, and how that process works depends on the specific municipality. Would-be investors should start by familiarizing themselves with the local area, the National Tax Lien Association recommends.

Contact tax officials in your area to inquire how those delinquent taxes are collected. Auctions can be online or in person. Keep in mind, however, that as interest rates fall, so do profits. Other winning bids go to those who pay the highest cash amount, or premium, above the lien amount. The winning bidder has to pay the entire tax bill, including the delinquent debt, interest and penalties. If you win a lien at auction, you must also learn your responsibilities.

Then another letter must be sent before the end of the redemption period. Experts recommend thinking carefully about the risks involved before jumping into tax lien investing. While some investors can be rewarded, others might be caught in the crossfire of complicated rules and loopholes, which in the worst of circumstances can lead to hefty losses. Interest rates vary and depend on the jurisdiction or the state. For example, the maximum statutory interest rate is 16 percent in Arizona and 18 percent in Florida, while in Alabama the rate is fixed at 12 percent, according to the National Tax Lien Association.

In the end, most tax liens purchased at auction are sold at rates between 3 percent and 7 percent nationally, according to Brad Westover, executive director of the National Tax Lien Association. Rampell was part of a small group that invested in local tax liens in the late s and early s. At first, the partners did well.

But then big institutional investors, including banks, hedge funds and pension funds, chased those higher yields in auctions around the country. If the property owner fails to pony up the property taxes by the end of the redemption period, the lienholder can initiate foreclosure proceedings to take ownership of the property.

But that rarely happens: The taxes are generally paid before the redemption date. Liens also are first in line for repayment, even before mortgages. Individual investors who are considering investments in tax liens should, above all, do their homework. Experts suggest avoiding properties with environmental damage, such as one where a gas station dumped hazardous material. One reason for this: In the event of foreclosure, the property would be yours. Would-be investors should also check out the property and all liens against it, as well as recent tax sales and sale prices of similar properties.

If a property has other liens, that might make it harder to gain its title in the event of foreclosure. The closer to the date you do your due diligence, the better. You need to get an updated list. Because tax lien investing involves so much due diligence, it might be worthwhile to consider investing passively through an institutional investor who is a member of the National Tax Lien Association. Westover says 80 percent of tax lien certificates are sold to members of the NTLA, and the agency can often match up NTLA members with the right institutional investors.

That might make managing the process easier, especially for a beginner.

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What Is A Tax Lien?

Annuity and Investment Risk Distinguished: Helvering v. Le Gierse. prohibits an insurance company that is subject to tax under Subchapter L. Expert Panel on effective ways of investing in Health. (EXPH). Task shifting and health system design. The EXPH adopted this opinion at its 16th plenary on. Investing in our common stock involves significant risks. Any of the factors set forth in the section entitled “Risk Factors” may limit our ability to.