NRS 361.725 Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes.

232 words·~1 min read·/nv/chapter-361-property-tax/361-725·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

1. On the first Monday of September and May in each fiscal year, the district attorney shall attend at the office of the county auditor with the delinquent list or lists, and the county auditor shall then carefully compare the same with the statements filed by the district attorney. If the same shall be found to be correct, the county auditor shall give to the district attorney a receipt specifying the same.

2. The district attorney shall at the same time deliver to the county auditor a written statement of all delinquent taxes upon the delinquent list or lists remaining uncollected, or for which suit has not been brought, with his or her reason in detail for not being able to collect the same, or for not bringing suit.

3. The county auditor shall immediately file the delinquent list or lists and statement with the clerk of the board of county commissioners, and the board of county commissioners shall revise the same by striking off such taxes as cannot be collected. The delinquent list or lists must then be returned to the county auditor, who shall note the changes made and shall then return the same to the district attorney, taking his or her receipt therefor.