Nev. Rev. Stat. § 361.545 — Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer

NRS  361.545    Monthly returns of county assessor to county auditor and county
treasurer; duties of county auditor and county treasurer.    On or before the fifth day of each month, the
county assessor shall:
1.  Return to the county auditor a list,
under oath, of all collections made under the provisions of NRS 361.505 and 361.535 , and shall, at the same time,
return all the original schedules of assessment of such property made the
previous month. After comparing the schedules with the sworn list of
collections, the county auditor shall file them in his or her office, and shall
enter upon the assessment roll of the county for that year, when it comes into
his or her hands, and mark the word “Paid” opposite the name of each person
whose taxes are so paid.
2.  Except as otherwise provided in NRS 361.535 , pay over to the county
treasurer all money collected under the provisions of NRS 361.505 and 361.535 , taking duplicate receipts from the
county treasurer for the amount so paid. The county assessor shall file one of
the receipts with the county auditor.