COUNTY TREASURERS

Nev. Rev. Stat. 249
in effect

Nev. Rev. Stat. § 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: (a) Elected by the qualified electors of their respective counties; and (b) Registered to vote in the county. 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 election. 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 .

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 249.050 Facsimile signature.

1. Each county treasurer may use a facsimile signature in place of his or her handwritten signature whenever the necessity may arise and upon approval of the board of county commissioners if: (a) The facsimile signature is: (1) Produced by the most efficient device or other method of facsimile reproduction reasonably available; and (2) Used only under the direction and supervision of the county treasurer whose signature it represents; and (b) The device or other method of facsimile reproduction is at all times kept securely locked, when not in use, in a separate secure place authorized by the county treasurer, to prevent any misuse, fraudulent use or other improper use. If the device or other method of facsimile reproduction is of such a nature that: (1) The facsimile image or impression is severable from the device or other method of facsimile reproduction, the facsimile image or impression must be kept in a separate secure place authorized by the county treasurer; and (2) Any registered key, password or other securing device or procedure is severable from the device or other method of facsimile reproduction, the registered key, password or other securing device or procedure must be kept in a separate secure place authorized by the county treasurer. 2. A facsimile signature produced through a device or other method of facsimile reproduction authorized by the provisions of this section must not be combined with the signature of another officer.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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 county auditor.

Nev. Rev. Stat. § 249.095 Excess proceeds from sale of certain property held in trust: Separate accounting; use; nonreversion; investment; annual report; disposition of unexpended or unencumbered balance.

1. Any money received by the county treasurer pursuant to paragraph (a) of subsection 4 of NRS 361.610 must be accounted for separately in the county general fund. 2. Money in the account: (a) May only be used to acquire technology for or improve the technology used in the office of the county treasurer, including, without limitation, the payment of any costs associated with acquiring or improving technology for converting or archiving records, purchasing hardware or software, maintaining the technology, training employees in the operation of the technology and contracting for professional services relating to the technology; and (b) Must not be used to replace or supplant any money available from other sources to acquire technology for or improve technology used in the office of the county treasurer. 3. Any money remaining in the account at the end of a fiscal year does not revert to the county general fund, and the balance in the account must be carried forward to the next fiscal year. 4. The money in the account must be invested as other county funds are invested. All interest earned on the deposit or investment of the money in the account, after deducting any applicable charges, must be credited to the account. Claims against the account must be paid as other claims against the county are paid. 5. On or before July 1 of each year, the county treasurer shall submit a report to the board of county commissioners setting forth the projected expenditure of money in the account for the following fiscal year. 6. Fifty percent of any balance of unexpended or unencumbered money remaining in the account after 3 years shall be deemed dormant and subject to transfer at the discretion of and order by a board of county commissioners pursuant to NRS 354.150 .

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-249.htmlFetched: 10/4/2026

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