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.
[36:344:1953] — (NRS A 1995, 831; 2001, 602)