Nev. Rev. Stat. § 361.635 — Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action

NRS  361.635    Preparation and delivery of certified lists of delinquencies to
district attorney; commencement of action.
1.  Not later than the second Monday in
June, the county treasurer:
(a) May, and shall when directed by the board of
county commissioners, prepare and deliver to the district attorney of the
county a list certified by the county treasurer of all accumulated delinquent
taxes, exclusive of penalties and assessments of benefits of irrigation
districts, of the sum of $3,000 or more.
(b) May prepare and deliver to the district
attorney of the county, a list certified by the county treasurer of all
accumulated delinquent taxes, exclusive of penalties and assessments of
benefits of irrigation districts, of the sum of $1,000 or more but less than
$3,000.
2.  If the delinquent taxes specified in
the certified list, and penalties, interest and costs, are not paid to the
county treasurer as ex officio tax receiver within 20 days after the date of
delivery of the certified list to the district attorney, the district attorney
may, and shall when directed by the board of county commissioners, immediately
commence an action for the collection of the delinquent taxes, penalties,
interest and costs.
3.  The remedy prescribed by this section
is in addition to any other remedies provided by law for the collection of
delinquent taxes, penalties, interest and costs.