Nevada Revised Statutes

Nev. Rev. Stat. § 361.635 (2026)

Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action

✓ current as of July 2026

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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.

[41:344:1953]—(NRS A 1967, 174; 1977, 573; 1995, 831; 2007, 2512)

Notes of Decisions

Cited in 2 cases, 1967–2006 · leading case: Int'l Game Tech., Inc. v. Second Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Washoe, 127 P.3d 1088 (Nev. 2006).

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Int'l Game Tech., Inc. v. Second Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Washoe, 127 P.3d 1088 (Nev. 2006). · cites it 2× “[83] NRS 361.635. [84] See Hearing on S.B. 418 Before the Senate Government Affairs Comm.”

State of Nevada ex rel. Beko v. Reynolds Elec. & Eng'g Co., 272 F. Supp. 942 (D. Nev. 1967). · cites it 2× “NRS 361.635 and 361.650 authorize and/or require the respective district attorneys of each county to commence suit in the name of the State of Nevada against delinquent property taxpayers in the county where the taxes are levied and assessed and before a court of the county…”

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