Nrs: Chapter 249 - County Treasurers

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Published: 2015

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[Rev. 11/21/2013 10:25:42



NRS 249.010           Election;

term of office; certain county clerks ex officio county treasurers; exceptions.

NRS 249.020           Oath.

NRS 249.030           Bond.

NRS 249.040           Removal

of county treasurer when suit on bond.

NRS 249.050           Facsimile


NRS 249.060           Deputies.

NRS 249.070           County

treasurer and deputies may administer oaths.

NRS 249.080           Office;

hours to remain open.

NRS 249.085           Monthly

report of administrative assessments paid by Justice Courts.

NRS 249.090           Receipt

and disbursement of money.

NRS 249.100           Arrangement

of accounts.

NRS 249.110           Inspection

of books and office.

NRS 249.120           Payment

of county warrants; limitation.

NRS 249.130           Refusal

to redeem warrant.

NRS 249.140           Redemption

of order; interest.

NRS 249.150           Redemption

of county orders; receipt for taxes.

NRS 249.170           Delivery

of books and papers to successor.



      NRS 249.010  Election; term of office; certain county clerks ex officio

county treasurers; exceptions.

      1.  Except as otherwise provided in

subsection 3 or as altered pursuant to the mechanism set forth in NRS 244.1507, 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


      3.  The county clerks of Churchill, Douglas,

Esmeralda, Eureka, Lyon, Mineral, Pershing and Storey Counties are ex officio

county treasurers of their respective counties, unless such an arrangement is

altered pursuant to the mechanism set forth in NRS 244.1507.

      [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; 2009,


      NRS 249.020  Oath.  The county

treasurer shall, before entering on the duties of his or her office, take the

oath prescribed by law faithfully to discharge the duties of his or her office.

      [Part 2:80:1861; A 1923, 14; NCL § 2175]

      NRS 249.030  Bond.

      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 the person 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 or her undertaking, over and above all sums for which he or she

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 or her 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]

      NRS 249.040  Removal of county treasurer when suit on bond.  Whenever suit shall have been commenced on the

official bond of any delinquent county treasurer, the county treasurer may be

removed by the board of county commissioners of his or her county.

      [12:80:1861; B § 2990; BH § 2174; C § 2333; RL §

1685; NCL § 2185]

      NRS 249.050  Facsimile signature.

      1.  Each county treasurer is authorized to

use a facsimile signature produced through a mechanical device in place of his

or her 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]

      NRS 249.060  Deputies.

      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 the county treasurer’s

sureties are liable for every official act of his or her deputies.

      2.  Any county treasurer may authorize his

or her 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 or her

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)

      NRS 249.070  County treasurer and deputies may administer oaths.  The county treasurer and the county

treasurer’s deputies are authorized to administer all oaths necessary in the

discharge of the duties of his or her office.

      [Part 5:80:1861; B § 2983; BH § 2167; C § 2326; RL §

1678; NCL § 2178]

      NRS 249.080  Office; hours to remain open.  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]

      NRS 249.085  Monthly report of administrative assessments paid by Justice

Courts.  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,

176.0613 and 176.0623.

      (Added to NRS by 1991, 1557; A 2001, 2923; 2003, 2108; 2013, 1083)

      NRS 249.090  Receipt and disbursement of money.  The

county treasurer shall receive all moneys due and accruing to his or her

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]

      NRS 249.100  Arrangement of accounts.  The

county treasurer shall so arrange and keep his or her 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]

      NRS 249.110  Inspection of books and office.  The

county treasurer shall at all times keep his or her 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)

      NRS 249.120  Payment of county warrants; limitation.  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 or her

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]

      NRS 249.130  Refusal to redeem warrant.  A

county treasurer shall refuse to redeem any warrants, scrip, orders or other

evidences of indebtedness against the county whenever it shall come to the

county treasurer’s 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]

      NRS 249.140  Redemption of order; interest.  When

the county treasurer shall redeem any order on which interest is due, the

county treasurer shall note on such order the amount of interest paid by him or

her thereon, and shall enter on his or her account the amount of such interest

distinct from the principal.

      [9:80:1861; B § 2987; BH § 2171; C § 2330; RL § 1682;

NCL § 2182]

      NRS 249.150  Redemption of county orders; receipt for taxes.  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]

      NRS 249.170  Delivery of books and papers to successor.  The county treasurer shall at the expiration

of his or her term of office, deliver to his or her successor all public

moneys, books and papers in his or her possession.

      [13:80:1861; B § 2991; BH § 2175; C § 2334; RL §

1686; NCL § 2186]—(NRS A 1993, 150)