Nevada · statute · Nev. Rev. Stat. ch. 354 · 154 active provisions
1. The Committee on Local Government Finance, consisting of 11 members, is hereby created. 2. The following associations shall each appoint three members to serve on the Committee: (a) Nevada League of Cities; (b) Nevada Association of County Commissioners; and (c) Nevada Association of School Boards. 3. The Nevada Sta…
1. The Committee on Local Government Finance may adopt such regulations as are necessary for the administration of this chapter. 2. The Committee on Local Government Finance shall adopt regulations prescribing the format of the financial statement posted on the Internet website of a city or county pursuant to NRS 244.2…
1. The money paid to the State of Nevada by the Secretary of the Treasury under the provisions of 16 U.S.C. § 500, providing for the payment to states and territories of a fixed percentage of the money received by the Government of the United States from the forest reserves established therein, must be distributed resp…
1. Subject to the provisions of subsection 2, a board of county commissioners may order the transfer of any balance which is dormant in any fund to the county general fund whenever the money remaining in the fund is no longer required for the purpose for which the fund was established. 2. When the dormant fund accrued…
Except as otherwise provided in NRS 6.160 or 50.225, in every case in which the district court or district judge is authorized by law to order any money to be paid out of the county treasury, this order must be first presented to the county auditor, who shall number and register the order and issue his or her warrant o…
1. The board of county commissioners is authorized to examine, audit and allow to the sheriff or a constable the actual fare paid by such officer in the conveyance or transportation of any one or more prisoners committed to the county jail by a justice of the peace of the county. 2. The amount provided for in subsectio…
1. The owner of an indebtedness of a county must demand payment of the indebtedness from the county not later than 1 year after the date of the original allowance. 2. If the payment of an indebtedness of the county is not demanded within 1 year after the original allowance, except as otherwise provided in subsection 3,…
1. All warrants or certificates of indebtedness issued by a county auditor shall be paid in the order in which they are issued. 2. Whenever any county warrant or certificate of indebtedness shall not be presented for payment within 6 months after notice shall have been given that the warrant or certificate is payable,…
1. Except as provided in subsection 3, the board of county commissioners shall cause a statement of the total amount of bills allowed by it to be published in some newspaper published in the county. The statement must: (a) Inform the public of the provisions of subsection 5; (b) If the county maintains an official Inte…
NRS 354.220 to 354.250, inclusive, apply in making applications for refund of money which has been paid into the county treasuries in cases where: 1. Through mistake or inadvertence, a county and school district tax for any 1 tax year has, by reason of the assessment of the same piece of property, been paid two or more…
The claim for a refund of money must be presented to the board of county commissioners, or the county treasurer in those cases in which the county treasurer is authorized to make a refund, within 3 years after the time the claim was incurred.
1. If a board of county commissioners determines by competent evidence that money has been paid into the treasury of the county under any of the circumstances mentioned in NRS 354.220, the board of county commissioners, by its unanimous resolution, may direct the county treasurer to refund to the applicant the amount o…
If any person shall feel aggrieved by the action taken by any board of county commissioners on any such claim, an action may be prosecuted thereon for and on behalf of any such person against the county as on other rejected county claims.
1. The board of county commissioners of each county shall establish uniform procedures for the collection of accounts receivable owed to the county and the removal of uncollectible accounts receivable from the records of the county. The procedures may provide for the collection of accounts receivable by a centralized c…
1. If at any time, in the opinion of the centralized collection system or the district attorney, it becomes impossible or impractical to collect an account receivable owed to the county because: (a) The debtor has filed bankruptcy; (b) The debtor has died; (c) The amount of the account receivable is less than the amoun…
Except as otherwise provided by specific statute, the board of county commissioners may remove from the records of the county the amount of an account receivable and the name of the debtor, upon a determination by a centralized collection system established pursuant to NRS 244.207 or the district attorney that the acco…
1. If a county treasurer does not use an automated accounting system, the county treasurer shall issue a receipt in triplicate for all money received by him or her. The original must be delivered to the payee, the duplicate immediately filed by the county treasurer with the county auditor, and the triplicate retained b…
The county treasurer shall: 1. Keep a complete record of the source and amount of all receipts, apportionments to, payments from, and balances in all funds; and 2. Submit to the board of county commissioners each month at any regular or special meeting a statement containing the information required in subsection 1 for…
1. The county auditor of each county shall: (a) Audit all apportionments made by the county treasurer. (b) Keep a complete record of all such apportionments to and disbursements from funds established under NRS 354.604. (c) Keep accounts showing the amount of revenue received from each of the various sources, the amoun…
NRS 354.270, 354.280 and 354.290 shall be considered mandatory, and any county treasurer or county auditor failing to comply with the provisions thereof is guilty of malfeasance, misfeasance or nonfeasance in office.
NRS 354.470 to 354.626, inclusive, may be cited as the Local Government Budget and Finance Act.
1. The purposes of NRS 354.470 to 354.626, inclusive, are: (a) To establish standard methods and procedures for the preparation, presentation, adoption and administration of budgets of all local governments. (b) To enable local governments to make financial plans for programs of both current and capital expenditures an…
1. Except as otherwise provided in subsections 2 and 3, the provisions of NRS 354.470 to 354.626, inclusive, apply to all local governments. For the purpose of NRS 354.470 to 354.626, inclusive: (a) “Local government” means every political subdivision or other entity which has the right to levy or receive money from ad…
1. All special districts subject to the provisions of the Local Government Budget and Finance Act with annual total expenditures of less than $300,000 may petition the Department of Taxation for exemption from the requirements of the Local Government Budget and Finance Act for the filing of certain budget documents and…
As used in NRS 354.470 to 354.626, inclusive, unless the context otherwise requires, the words and terms defined in NRS 354.479 to 354.578, inclusive, have the meanings ascribed to them in those sections.