Nev. Rev. Stat. § 361.725 — Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes

NRS  361.725    Return of list of delinquent taxes and statement of those
remaining uncollected to county auditor; board of county commissioners may
strike off uncollectible taxes.
1.  On the first Monday of September and
May in each fiscal year, the district attorney shall attend at the office of
the county auditor with the delinquent list or lists, and the county auditor
shall then carefully compare the same with the statements filed by the district
attorney. If the same shall be found to be correct, the county auditor shall
give to the district attorney a receipt specifying the same.
2.  The district attorney shall at the same
time deliver to the county auditor a written statement of all delinquent taxes
upon the delinquent list or lists remaining uncollected, or for which suit has
not been brought, with his or her reason in detail for not being able to
collect the same, or for not bringing suit.
3.  The county auditor shall immediately
file the delinquent list or lists and statement with the clerk of the board of
county commissioners, and the board of county commissioners shall revise the
same by striking off such taxes as cannot be collected. The delinquent list or
lists must then be returned to the county auditor, who shall note the changes
made and shall then return the same to the district attorney, taking his or her
receipt therefor.