Nevada Code § 361.580

Accounting by tax receiver to county auditor following period for redemption; duties of county auditor
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1. No later than July 31 of each year
following the redemption period as set forth in NRS 361.570 , the ex officio tax receiver
shall attend at the office of the county auditor with the assessment roll and
shall render for the period ending on June 30 of that year an account under
oath to the county auditor as to the amount of the taxes paid on the roll, the
amount of taxes stricken by the board of county commissioners and the amount of
taxes delinquent on the roll.
2. The county auditor shall audit the
account and make a final settlement with the ex officio tax receiver of all
taxes charged against him or her on account of the assessment roll.

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