Nevada Code § 6.130

Permissible summoning of grand jury by filing of affidavit or petition by taxpayer
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1. In any county, if the statute of
limitations has not run against the person offending, the district judge may
summon a grand jury after an affidavit or verified petition by any taxpayer of
the county accompanied by and with corroborating affidavits of at least two
additional persons has been filed with the clerk of the district court, setting
forth reasonable evidence upon which a belief is based that there has been a misappropriation
of public money or property by a public officer, past or present, or any fraud
committed against the county or state by any officer, past or present, or any
violation of trust by any officer, past or present. The district judge shall
act upon the affidavit or petition within 5 days. If he or she fails or refuses
to recall or summon a grand jury, the affiant or petitioner may proceed as
provided in NRS 6.140 .
2. If there is a grand jury in recess, the
court shall recall that grand jury. If there is not a grand jury in recess, a
new grand jury must be summoned.

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