Title 20

NRS 249.070 County treasurer and deputies may administer oaths. The county treasurer and the county treasurer’s deputies are authorized to administer all oaths necessary in the discharge of the duties of his or her office. [Part 5:80:1861; B § 2983; BH § 2167; C § 2326; RL § 1678…

NRS 249.080 Office; hours to remain open. County treasurers shall keep an office at the county seat of their county which shall be kept open in accordance with the provisions of NRS 245.040. [Part 1:178:1907; A 1929, 255; 1955, 6, 471]

NRS 249.085 Monthly report of administrative assessments paid by Justice Courts. On or before the 15th day of each month, the county treasurer shall report to the State Controller the amount of the administrative assessments paid by each justice court for the preceding month purs…

NRS 249.090 Receipt and disbursement of money. The county treasurer shall receive all moneys due and accruing to his or her county, and disburse the same, on the proper orders issued and attested by the county auditor. [3:80:1861; B § 2981; BH § 2165; C § 2324; RL § 1676; NCL § 2…

NRS 249.095 Excess proceeds from sale of certain property held in trust: Separate accounting; use; nonreversion; investment; annual report; disposition of unexpended or unencumbered balance. 1. Any money received by the county treasurer pursuant to paragraph (a) of subsection 4 o…

NRS 249.100 Arrangement of accounts. The county treasurer shall so arrange and keep his or her books that the amount received and paid out, on account of separate and distinct funds, or specific appropriations, shall be exhibited in separate accounts as well as the whole receipts…

NRS 249.110 Inspection of books and office. The county treasurer shall at all times keep his or her books and office subject to the inspection and examination of the board of county commissioners. [7:80:1861; B § 2985; BH § 2169; C § 2328; RL § 1680; NCL § 2180]—(NRS A 1993, 150)

NRS 249.120 Payment of county warrants; limitation. The county treasurer shall pay all warrants of the county auditor when presented and shall write on the face of the warrant the date of payment and his or her signature; but such warrants are required to be presented for payment…

NRS 249.130 Refusal to redeem warrant. A county treasurer shall refuse to redeem any warrants, scrip, orders or other evidences of indebtedness against the county whenever it shall come to the county treasurer’s knowledge that such warrants, scrip or other evidences of indebtedne…

NRS 249.140 Redemption of order; interest. When the county treasurer shall redeem any order on which interest is due, the county treasurer shall note on such order the amount of interest paid by him or her thereon, and shall enter on his or her account the amount of such interest…

NRS 249.150 Redemption of county orders; receipt for taxes. County orders shall be redeemed by the county treasurer according to the priority of time of presentment; but such orders payable out of the county revenue shall be received in payment of county taxes without any regard …

NRS 249.170 Delivery of books and papers to successor. The county treasurer shall at the expiration of his or her term of office, deliver to his or her successor all public moneys, books and papers in his or her possession. [13:80:1861; B § 2991; BH § 2175; C § 2334; RL § 1686; N…

NRS 250.010 Election; term of office. 1. County assessors shall be elected by the qualified electors of their counties. 2. County assessors must be registered to vote in the county. 3. County assessors shall be chosen by the electors of their respective counties at the general el…

NRS 250.020 Oath. Each county assessor, before entering upon the duties of office, shall take the oath of office as prescribed by law, which shall be endorsed on his or her certificate of election or appointment. [Part 3:97:1865; B § 3017; BH § 2181; C § 2284; RL § 1571; NCL § 20…

NRS 250.030 Bond. 1. Each county assessor, before entering upon the duties of office, shall execute to the people of the State of Nevada, a bond in the penal sum of $10,000, with two or more sufficient sureties, to be approved by the board of county commissioners, and filed in th…

NRS 250.040 Vacancy: Time of appointment; applicable law governing appointment. In case of a vacancy in the office of the county assessor, or failure of any county assessor to qualify as required in this chapter, the board of county commissioners, within 45 days after the vacancy…

NRS 250.060 Deputies. 1. All county assessors may appoint deputies, who are authorized to transact all official business relating to the office to the same extent as the county assessors. A deputy must be at least 18 years of age. The appointment of a deputy must not be construed…

NRS 250.065 Deputy required to hold appraiser’s certificate. No person may be appointed as a deputy county assessor with appraising responsibility unless the person holds a valid appraiser’s certificate issued by the Department of Taxation. (Added to NRS by 1975, 1653; A 1983, 22…

NRS 250.070 Office; hours to remain open. County assessors shall keep an office at the county seat of their county, which shall be kept open in accordance with the provisions of NRS 245.040. [Part 1:178:1907; A 1929, 255; 1955, 6, 471]

NRS 250.080 County assessor and deputies may administer oaths. The county assessor and the county assessor’s deputies are authorized to administer all oaths and affirmations contemplated by law in the discharge of their duties as assessors. [8:97:1865; B § 3022; BH § 2186; C § 22…

NRS 250.085 Account for the Acquisition and Improvement of Technology in the Office of the County Assessor. 1. The board of county commissioners of each county shall by ordinance create in the county general fund an account to be designated as the Account for the Acquisition and …

NRS 250.087 Parcel datasets. 1. Notwithstanding any other provision of law, not later than September 1 of each year, a county assessor shall provide to the State Demographer at no charge the parcel dataset of the county assessor as of June 30 of that year. The State Demographer m…

NRS 250.090 Punishment for neglect of duty. If any county assessor or deputy assessor shall be guilty of neglect of any of the duties enjoined on him or her by law, he or she shall be liable to indictment in any court of competent jurisdiction, and fined in any sum not exceeding …

NRS 250.100 Definitions. As used in NRS 250.100 to 250.230, inclusive, unless the context otherwise requires, the words and terms defined in NRS 250.110 and 250.120 have the meanings ascribed to them in those sections. (Added to NRS by 2005, 1481; A 2023, 458)

NRS 250.110 “Confidential information” defined. “Confidential information” means personal information deemed confidential pursuant to NRS 250.130 or 250.145. (Added to NRS by 2005, 1481; A 2023, 458)

NRS 250.120 “Personal information” defined. “Personal information” means: 1. The home address of a person; 2. The home address of the spouse, domestic partner or minor child of a person; 3. Any telephone number or electronic mail address of a person; and 4. Any information pertai…

NRS 250.130 Court order to maintain confidentiality of personal information; exception. 1. Except as otherwise provided in subsection 2, any person or entity listed in NRS 250.140 who wishes to have the personal information of the person or entity that is contained in the records…

NRS 250.140 Certain persons and entities authorized to request personal information maintained by county assessor to be kept confidential. 1. The following persons may request that personal information described in subsection 1, 2 or 3 of NRS 250.120 that is contained in the reco…

NRS 250.145 Additional circumstances in which certain persons may petition to have personal information maintained by county assessor kept confidential. 1. Any person who is not otherwise described in NRS 250.140 or a representative of a governmental agency, on behalf of a person…

NRS 250.150 Disclosure of confidential information maintained by county assessor. If a person or entity listed in NRS 250.140 or person who obtains a court order pursuant to NRS 250.145 requests confidentiality, the confidential information of that person or entity may only be di…

NRS 250.160 Provision of confidential information by county assessor. 1. A county assessor may provide confidential information for use: (a) By any governmental entity, including, without limitation, any court or law enforcement agency, in carrying out its functions, or any perso…

NRS 250.170 Denial of request for confidential information. Except for a request from a governmental entity pursuant to paragraph (a) of subsection 1 of NRS 250.160 or in response to an order of a federal or state court pursuant to paragraph (b) of subsection 1 of NRS 250.160, a …

NRS 250.180 Program to request list of assessor’s roll; account with office of assessor to facilitate access to information. A county assessor may establish a program whereby a person may request a complete list of the assessor’s roll, including, without limitation, any confident…

NRS 250.190 Revocation of access to documents. A county assessor who establishes a program pursuant to NRS 250.180 may revoke the privilege to request documents pursuant to NRS 250.180 for a violation of the provisions of NRS 250.100 to 250.180, inclusive. (Added to NRS by 2005, …

NRS 250.200 Regulation by professional or occupational boards of licensees who access confidential information from county assessor. If a professional or occupational board determines that its licensees regularly participate in a program established pursuant to NRS 250.180, the b…

NRS 250.210 Unlawful acts; penalties. 1. A person shall not: (a) Make a false representation to obtain any information pursuant to NRS 250.100 to 250.180, inclusive; or (b) Knowingly obtain or disclose information pursuant to NRS 250.100 to 250.180, inclusive, for any use not aut…

NRS 250.220 Unlawful disclosure of confidential information obtained from county assessor; penalty. If a person discloses confidential information about a person or entity in violation of NRS 250.100 to 250.180, inclusive, and the person who makes the disclosure knows or reasonab…

NRS 250.230 Civil penalty. In addition to any penalty imposed pursuant to NRS 250.210 or 250.220, the court may order a person who commits an act described in those sections to pay a civil penalty in an amount not to exceed $2,500 for each act. (Added to NRS by 2005, 1484)

NRS 251.010 Certain county recorders ex officio county auditors; exception; office; hours to remain open. 1. The county recorder is ex officio county auditor in counties in which a county comptroller has not been appointed, unless such an arrangement is altered pursuant to the me…

NRS 251.020 Facsimile signature. 1. Each county auditor is authorized to use a facsimile signature produced through a mechanical device in place of his or her handwritten signature whenever the necessity may arise and upon approval of the board of county commissioners, subject to…

NRS 251.030 Duties. The county auditor shall: 1. Number and keep a record of all demands allowed, showing the number, date, date of approval, amount, and name of the original holder, on what account allowed, and out of what fund payable. 2. Constantly be acquainted with the exact…

NRS 251.040 Finances of school district: Reports to clerk of school board and Superintendent of Public Instruction. 1. In addition to the requirements of NRS 251.030, the county auditor shall notify the clerk of the board of trustees of the county school district and send at the …

NRS 251.050 Extension of taxes on assessment roll. The county auditors of the several counties shall extend the taxes on the assessment roll without any additional fees or compensation. [1:27:1891; C § 2351; RL § 1592; NCL § 2066] COUNTY COMPTROLLERS

NRS 251.170 Appointment; compensation; duties; office; hours to remain open. 1. In each county having a population of 100,000 or more: (a) Where there is a county administrator or county manager, the county administrator or county manager, with the confirmation of the board of co…

NRS 252.010 Qualifications. No person shall be a candidate for or be eligible to the office of district attorney unless the person is: 1. A bona fide resident of the State of Nevada. 2. Registered to vote in this State. 3. An attorney duly licensed and admitted to practice law in…

NRS 252.020 Election; term of office. 1. District attorneys shall be elected by the qualified electors of their respective counties. 2. District attorneys shall be chosen by the electors of their respective counties at the general election in 1922, and at the general election eve…