Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.720 — Duties of district attorney on collection of delinquent taxes
1. The district attorney shall:
(a) On the receipt of any money for taxes, enter
the same on his or her delinquent list, opposite the description of the
property;
(b) On Monday in each week, after the time fixed
in this chapter for the commencement of actions against delinquent taxpayers,
pay to the county treasurer all money collected by the district attorney for
taxes, taking a receipt for the amounts so paid; and
(c) At the same time, file with the county
auditor a list of all judgments obtained by the district attorney up to the
date for taxes under the provisions of this chapter, stating therein:
(1) The names of the defendants, if known,
or if unknown, a description of the property.
(2) The amount of each judgment.
(3) The name of the court in which the
judgment was obtained.
2. On the Friday next preceding the first
Monday in September in each year, the district attorney shall:
(a) Pay to the county treasurer all money
received by the district attorney from taxes and not previously paid over,
taking a receipt therefor;
(b) File with the county auditor a list of all
judgments obtained by the district attorney and not previously filed as
provided in subsection 1; and
(c) Make out and file with the county auditor an
affidavit stating that the district attorney has paid to the county treasurer
all money collected by him or her for taxes prior to that date, and that the
several lists filed by the district attorney, as directed in this section,
contain all judgments obtained by him or her under the provisions of this chapter.
Source: official text