Nevada Code § 179.165

Notice must be provided by law enforcement agency to owner, pawnbroker and other interested persons; contents of notice; sale or disposal of unclaimed property by county treasurer; records; audit
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1. Except as otherwise provided by
specific statute:
(a) And except as otherwise provided in paragraph
(b), a law enforcement agency which has custody of property shall, if the
agency knows or can reasonably discover the name and address of the owner or
the person entitled to possession of the property, notify the owner or the
person entitled to possession of the property by letter of the location of the
property and the method by which the owner or the person entitled to possession
of the property may claim it.
(b) If the property was obtained from a
pawnbroker pursuant to NRS 646.047 , the
law enforcement agency shall, in addition to notifying the persons described in
paragraph (a), notify the pawnbroker from whom it was obtained.
(c) With respect to stolen or embezzled property,
the notice must be mailed by certified or registered mail:
(1) Upon the conviction of the person who
committed the offense;
(2) Upon the decision of the police or
district attorney not to pursue or prosecute the case; or
(3) When the case is otherwise terminated.
(d) If the property is not claimed by the owner
or the person entitled to possession of the property before the expiration of 6
months after the date the notice is mailed or, if no notice is required, after
the date notice would have been sent if it were required, the magistrate or
other officer having it in custody shall, except as otherwise provided in this
paragraph, on payment of the necessary expenses incurred for its preservation,
deliver it to the county treasurer, who shall dispose of the property as
provided in paragraph (e). If a metropolitan police department which is
organized pursuant to chapter 280 of NRS has
custody of the property, the sheriff of the department may take any of the
actions set forth in paragraph (f) or deliver the property to the county
treasurer and accept the net proceeds, if any, from the disposition of the
property pursuant to paragraph (e) in lieu of the payment of expenses incurred
for the propertys preservation.
(e) Upon receiving property pursuant to paragraph
(d), the county treasurer shall petition the district court for an order
authorizing the county treasurer to:
(1) Conduct an auction for the disposal of
salable property;
(2) Dispose of property not deemed salable
by donations to charitable organizations or by destruction;
(3) Destroy property the possession of
which is deemed illegal or dangerous; or
(4) Dispose of property not purchased at
an auction by donations to charitable organizations or by destruction.
(f) A sheriff of a metropolitan police department
may:
(1) Conduct an auction for the disposal of
salable property;
(2) Dispose of property not deemed salable
by donations to charitable organizations or by destruction;
(3) Destroy property the possession of
which is deemed illegal or dangerous; or
(4) Dispose of property not purchased at
an auction by donations to charitable organizations or by destruction.
(g) Before disposing of any property pursuant to
paragraph (f), a metropolitan police department shall file a sworn affidavit
with the district court attesting that the metropolitan police department:
(1) Knows or has made a reasonable effort
to discover the name and address of the owner or the person entitled to
possession of the property;
(2) Has made a reasonable effort to notify
the owner or the person entitled to possession of the property of the location
of the property and the method by which the owner or the person entitled to
possession of the property may claim the property; and
(3) Has complied with all requirements of
this section pertaining to disposal of the property.
(h) Records of the property disposed of by sale,
destruction or donation and an accounting of the cash received by the county
treasurer from the sales must be filed with the county clerk.
(i) A metropolitan police department which
disposes of property pursuant to paragraph (f) shall:
(1) Perform an annual audit of the
disposition of that property; and
(2) Present a report of that audit to the
metropolitan police committee on fiscal affairs created pursuant to NRS 280.130 .
2. As used in this section, property
means any property that is owned by another person or that another person is
entitled to possess which:
(a) Is in the custody of a law enforcement
agency;
(b) Has been stolen, embezzled, lost, found,
abandoned or unclaimed; and
(c) Is otherwise unrelated to an active criminal
case.

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