1. Except as provided in subsection 3, county treasurers must be
elected by the qualified electors of their respective counties.
2. County treasurers must be chosen by the electors of their
respective counties at the general election in 1922, and at the general
election every 4 years thereafter, and shall enter upon the duties of
their respective offices on the first Monday of January subsequent to
their election.
3. The county clerks of Churchill, Douglas, Esmeralda, Eureka,
Lyon, Mineral, Pershing and Storey Counties are ex officio county
treasurers of their respective counties.
[Part 1:108:1866; B § 2599; BH § 1636; C § 1782; RL § 2765; NCL §
4765] + [Part 9:108:1866; B § 2607; BH § 1644; C § 1790; RL § 2773; NCL §
4733] + [Part 17:108:1866; A 1921, 96; NCL § 4781]—(NRS A 1969, 1464;
1973, 245; 1987, 56)
The county treasurer shall, before he enters on
the duties of his office, take the oath prescribed by law faithfully to
discharge the duties of his office.
[Part 2:80:1861; A 1923, 14; NCL § 2175]
1. The board of county commissioners shall, on or before the first
Monday in September preceding the election of the county treasurer, and
at any other time when the funds are to be substantially increased,
prescribe the amount in which the county treasurer must execute an
official bond. The bond and sureties of the county treasurer must, before
the bond can be recorded and filed, be approved by a judge of the
district court. All persons offered as sureties on the bond may be
examined on oath touching their qualifications, and no person can be
admitted as surety on any such bond unless he is a resident and
freeholder or householder within the State, and is worth in real or
personal property, or both, situate in this state, the amount of his
undertaking, over and above all sums for which he is already liable,
exclusive of property exempt from execution and forced sale.
2. The bond shall be:
(a) Recorded in the office of the county recorder and then filed
and kept in the office of the county clerk.
(b) Conditioned that all moneys received by the county treasurer
for the use of the county shall be paid as the board of county
commissioners shall from time to time direct, except where special
provision is made by law for the payment of such moneys, by order of any
court, or otherwise, and for the faithful discharge of his duties.
3. Nothing in this section shall be deemed or construed to prevent
the county treasurer from giving a surety company bond in the manner
prescribed by law.
[Part 2:80:1861; A 1923, 14; NCL § 2175]
Whenever suit shall have been commenced on the official bond of any
delinquent county treasurer, he may be removed by the board of county
commissioners of his county.
[12:80:1861; B § 2990; BH § 2174; C § 2333; RL § 1685; NCL § 2185]
1. Each county treasurer is authorized to use a facsimile
signature produced through a mechanical device in place of his
handwritten signature whenever the necessity may arise and upon approval
of the board of county commissioners, subject to the following conditions:
(a) That the mechanical device shall be of such nature that the
facsimile signature may be removed from the mechanical device and kept in
a separate secure place.
(b) That the use of the facsimile signature shall be made only
under the direction and supervision of the county treasurer whose
signature it represents.
(c) That all of the mechanical device shall at all times be kept in
a vault, securely locked, when not in use, to prevent any misuse of the
same.
2. No facsimile signature produced through a mechanical device
authorized by the provisions of this section shall be combined with the
signature of another officer.
[Part 1:51:1953] + [2:51:1953]
1. County treasurers may appoint one or more deputies and may take
from them bond with sureties. A deputy must be at least 18 years of age.
Every county treasurer and his sureties are liable for every official act
of his deputies.
2. Any county treasurer may authorize his deputy or deputies to
transact any official business pertaining to the office of county
treasurer in the same manner as the county treasurer. The appointment of
a deputy must not be construed to confer upon that deputy policymaking
authority for the office of the county treasurer or the county by which
the deputy is employed.
3. All appointments of deputies under the provisions of this
section must be in writing and must, together with the oath of office of
the deputies, be recorded in the office of the recorder of the county
within which the county treasurer legally holds and exercises his office.
Revocations of such appointments must also be recorded as provided in
this section. From the time of the recording of the appointments or
revocations therein, persons shall be deemed to have notice of the
appointments or revocations.
[4:80:1861; B § 2982; BH § 2166; C § 2325; RL § 1677; NCL §
2177]—(NRS A 1959, 416; 1993, 2432; 2001, 1745 ; 2005, 681 )
The county treasurer and his deputies are authorized to administer all
oaths necessary in the discharge of the duties of his office.
[Part 5:80:1861; B § 2983; BH § 2167; C § 2326; RL § 1678; NCL §
2178]
County treasurers shall
keep an office at the county seat of their county which shall be kept
open in accordance with the provisions of NRS 245.040 .
[Part 1:178:1907; A 1929, 255; 1955, 6, 471]
On or before the 15th day of each month, the county
treasurer shall report to the State Controller the amount of the
administrative assessments paid by each Justice Court for the preceding
month pursuant to NRS 176.059 and
176.0613 .
(Added to NRS by 1991, 1557; A 2001, 2923 ; 2003, 2108 )
The county
treasurer shall receive all moneys due and accruing to his county, and
disburse the same, on the proper orders issued and attested by the county
auditor.
[3:80:1861; B § 2981; BH § 2165; C § 2324; RL § 1676; NCL § 2176]
The county treasurer shall
so arrange and keep his books that the amount received and paid out, on
account of separate and distinct funds, or specific appropriations, shall
be exhibited in separate accounts as well as the whole receipts and
expenditures by one general account.
[6:80:1861; B § 2984; BH § 2168; C § 2327; RL § 1679; NCL § 2179]
The county treasurer
shall at all times keep his books and office subject to the inspection
and examination of the board of county commissioners.
[7:80:1861; B § 2985; BH § 2169; C § 2328; RL § 1680; NCL §
2180]—(NRS A 1993, 150)
The county
treasurer shall pay all warrants of the county auditor when presented and
shall write on the face of the warrant the date of payment and his
signature; but such warrants are required to be presented for payment
within 2 years from the date they bear, and upon their being unpresented
for 2 years from such date, their payment shall be forever barred.
[8:80:1861; A 1913, 54; 1919 RL § 1681; NCL § 2181] + [Part
3:66:1913]
A county treasurer shall
refuse to redeem any warrants, scrip, orders or other evidences of
indebtedness against the county whenever it shall come to his knowledge
that such warrants, scrip or other evidences of indebtedness have been
purchased, sold, received or transferred in violation of any law of this
state.
[Part 98:108:1866; B § 2696; BH § 1733; C § 1879; RL § 2845; NCL §
4845]
When the county
treasurer shall redeem any order on which interest is due, he shall note
on such order the amount of interest paid by him thereon, and shall enter
on his account the amount of such interest distinct from the principal.
[9:80:1861; B § 2987; BH § 2171; C § 2330; RL § 1682; NCL § 2182]
County orders shall be redeemed by the county treasurer according to the
priority of time of presentment; but such orders payable out of the
county revenue shall be received in payment of county taxes without any
regard to the priority of presentment or number, and the county treasurer
shall not pay any balance thereon over and above such tax when there are
outstanding orders unpaid for want of funds.
[10:80:1861; B § 2988; BH § 2172; C § 2331; RL § 1683; NCL § 2183]
The county
treasurer shall at the expiration of his term of office, deliver to his
successor all public moneys, books and papers in his possession.
[13:80:1861; B § 2991; BH § 2175; C § 2334; RL § 1686; NCL §
2186]—(NRS A 1993, 150)
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