[Rev. 11/21/2013 10:25:42
CHAPTER 249 - COUNTY TREASURERS
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
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,
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
[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] +
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)