1. The board of county commissioners of each county may create in the county general fund an account for the support of the office of the county coroner. The county treasurer shall deposit in that account the money received from:
(a) The State Registrar of Vital Statistics pursuant to NRS 440.690; and
(b) A district health officer pursuant to NRS 440.715.
2. The money in the account must be accounted for separately and not as a part of any other account.
3. The interest and income earned on the money in the account, after deducting any applicable charges, must be credited to the account.
4. Claims against the account must be paid as other claims against the county are paid.
5. Except as otherwise provided in subsection 8, the county coroner may use the money in the account to pay expenses relating to:
(a) A youth program involving the office of the county coroner, including, without limitation, a program of visitation established pursuant to NRS 62E.720;
(b) Training for a member of the staff of the office of the county coroner;
(c) Training an ex officio coroner and his or her deputies on the investigation of deaths;
(d) The purchase of specialized equipment for the office of the county coroner; and
(e) Any program established by the coroner pursuant to NRS 259.049.
6. Any money remaining in the account at the end of any fiscal year does not revert to the county general fund and must be carried forward to the next fiscal year.
7. Before the end of each fiscal year:
(a) The board of county commissioners of each county that constitutes a coroner’s district pursuant to NRS 259.010 and which has created an account for the support of the office of the county coroner pursuant to subsection 1 shall designate the office of a county coroner created pursuant to NRS 244.163 to receive the money in the account.
(b) The county treasurer of each county that constitutes a coroner’s district pursuant to NRS 259.010 and for which the board of county commissioners has created an account for the support of the office of the county coroner pursuant to subsection 1 shall transfer all money in the account to the county treasurer of the county in which the office of the county coroner designated pursuant to paragraph (a) is established.
(c) The county treasurer of the county in which the office of the county coroner designated pursuant to paragraph (a) is established shall:
(1) Deposit all the money received pursuant to paragraph (b) into the account created in that county pursuant to subsection 1; and
(2) Account for the money received from each county in separate subaccounts.
8. The office of the county coroner designated to receive money pursuant to subsection 7 may only use the money in each subaccount and any interest attributable to that money to pay expenses which are incurred in the county from which the money was transferred and which relate to the training of an ex officio coroner and his or her deputies on the investigation of deaths.
(Added to NRS by 2005, 1062; A 2019, 4164)