Nevada Code § 293.363

Preparation by counting board to count ballots; counting must be public and continue until completed; requirements for counting paper ballots; rejection of certain ballots; record of discrepancies
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1. When the polls are closed, the counting
board shall prepare to count the ballots voted. The counting procedure must be
public and continue without adjournment until completed.
2. If the ballots are paper ballots, the
counting board shall prepare in the following manner:
(a) The container that holds the ballots or the
ballot box must be opened and the ballots contained therein counted by the
counting board and opened far enough to ascertain whether each ballot is
single. If two or more ballots are found folded together to present the
appearance of a single ballot, they must be laid aside until the count of the
ballots is completed. If a majority of the inspectors are of the opinion that
the ballots folded together were voted by one person, the ballots must be
rejected and placed in an envelope, upon which must be written the reason for
their rejection. The envelope must be signed by the counting board officers and
placed in the container or ballot box after the count is completed.
(b) If the ballots in the container or box are
found to exceed in number the number of names as are indicated on the roster as
having voted, the ballots must be replaced in the container or box, and a
counting board officer, with his or her back turned to the container or box,
shall draw out a number of ballots equal to the excess. The excess ballots must
be marked on the back thereof with the words Excess ballots not counted. The
ballots when so marked must be immediately sealed in an envelope and returned
to the county clerk with the other ballots rejected for any cause.
(c) When it has been ascertained that the number
of ballots agrees with the number of names of registered voters shown to have
voted, the board shall proceed to count. If there is a discrepancy between the
number of ballots and the number of voters, a record of the discrepancy must be
made.

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