Nev. Rev. Stat. § 361.555 — Actions against county auditor for losses sustained by State and county through defalcation of county assessor

NRS  361.555    Actions against county auditor for losses sustained by State and
county through defalcation of county assessor.
1.  The county auditor shall be liable on
his or her official bond for double the amount of the loss that the State and
county may sustain through the defalcation of the county assessor, or
otherwise, in cases where the county auditor has not notified the district
attorney of the neglect or refusal of the county assessor to make his or her
monthly statement, under oath, of collection of the tax on movable personal
property as required by law.
2.  The State Controller shall have
direction and control of all suits brought against the county auditor under
this section. A copy of the statement of amount lost by the State and county,
made out and certified by the State Controller, shall be sufficient evidence to
support an action in any court of competent jurisdiction for the amount of such
loss without proof of the signature or official character of the State
Controller, subject, however, to the right of the defendant to plead and give in
evidence, as in other actions, all such matters as shall be legal and proper
for his or her defense or discharge.
3.  One-half of all moneys recovered under
such suit against the county auditor shall go into the General Fund of the
State and one-half shall go into the general fund of the county.