reglab/housing_qa huggingface dataset:
NV Rev Stat § 353C.240 (2021)
2021 Nevada Revised Statutes|Chapter 353C - Collection of Debts Owed to State Agency|NRS 353C.240 - Development and operation of system for matching data to collect debts: Duties and liability of State Controller and financial institutions; use of system; confidentiality.

  1. The State Controller shall enter into agreements with financial institutions doing business in this State to coordinate the development and operation of a system for matching data, using automated exchanges of data to the maximum extent feasible.  2. In addition to any other remedy provided for in this chapter, the State Controller may use the system for matching data developed and operated pursuant to subsection 1 to collect a debt, plus any applicable penalties and interest.  3. A financial institution in this State shall:  (a) Cooperate with the State Controller in carrying out the provisions of subsection 1.  (b) Use the system to provide to the State Controller for each calendar quarter the name, address of record, social security number or other number assigned for taxpayer identification of each person who maintains an account at the financial institution, as identified by the State Controller by name and social security number or other number assigned for taxpayer identification.  (c) In response to the receipt from the State Controller of notification of debt that a person owes the State, encumber on behalf of the State Controller a portion of the assets of the person held by the financial institution sufficient to cover the debt and surrender those assets to the State Controller. A financial institution is not required to encumber or surrender any assets received by the financial institution on behalf of the person after the financial institution received the notice of the debt from the State Controller.  4. A financial institution may not be held liable in any civil or criminal action for:  (a) Any disclosure of information to the State Controller pursuant to this section.  (b) Encumbering or surrendering any assets held by the financial institution pursuant to this section.  (c) Any other action taken in good faith to comply with the requirements of this section.  5. If a court issues an order to return to a person any assets surrendered by a financial institution pursuant to subsection 3, the State Controller is not liable to the person for any of those assets that have been provided to the State Controller in accordance with the order for the payment of a debt.  6. All information provided to the State Controller by a financial institution pursuant to this section is confidential and may only be used by the State Controller for use in the collection of a debt owed to the State.  7. As used in this section, "financial institution" has the meaning ascribed to it in NRS 239A.030.  (Added to NRS by 2011, 2598)
NV Rev Stat § 354.105 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.105 - Creation; appointment of members; terms; vacancies; Chair and Vice Chair; meetings; quorum; allowances and expenses; administrative support.

  1. The Committee on Local Government Finance, consisting of 11 members, is hereby created.  2. The following associations shall each appoint three members to serve on the Committee:  (a) Nevada League of Cities;  (b) Nevada Association of County Commissioners; and  (c) Nevada Association of School Boards.  3. The Nevada State Board of Accountancy shall appoint two members to serve on the Committee.  4. Each appointment must be for a term of 3 years, and each member appointed may be reappointed to additional terms.  5. A vacancy must be filled as soon as practicable by the appointing authority of the person who vacated the seat.  6. If any of the associations listed in subsection 2 cease to exist, the appointments required by subsection 2 must be made by the association’s successor in interest or, if there is no successor in interest, one each by the other appointing authorities.  7. The members of the Committee shall elect by majority vote a member as Chair and another member as Vice Chair, who shall serve for terms of 3 years or until their successors are elected.  8. The Committee shall meet not less than twice per year and may meet at other times upon the call of the Chair or a majority of the members of the Committee.   9. A majority of the members of the Committee constitutes a quorum, and a quorum may exercise all the power and authority conferred on the Committee.  10. Members of the Committee serve without compensation, except that for each day or portion of a day during which a member of the Committee attends a meeting of the Committee or is otherwise engaged in the business of the Committee, the member is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.   11. The Department of Taxation shall provide administrative support to the Committee.  (Added to NRS by 2001, 1793; A 2015, 723)
NV Rev Stat § 354.107 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.107 - Regulations.

  1. The Committee on Local Government Finance may adopt such regulations as are necessary for the administration of this chapter.  2. The Committee on Local Government Finance shall adopt regulations prescribing the format of the financial statement posted on the Internet website of a city or county pursuant to NRS 244.225, 268.030 and 354.210.  3. Any regulations adopted by the Committee on Local Government Finance must be adopted in the manner prescribed for state agencies in chapter 233B of NRS.  (Added to NRS by 2001, 2317; A 2011, 3579)
NV Rev Stat § 354.140 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.140 - Distribution of federal money from forest reserves; reimbursement for cost of audit.

  1. The money paid to the State of Nevada by the Secretary of the Treasury under the provisions of 16 U.S.C. § 500, providing for the payment to states and territories of a fixed percentage of the money received by the Government of the United States from the forest reserves established therein, must be distributed respectively to the county or counties in which the forest reserves are situated, to be expended for the benefit of the public schools and the public roads of the county or counties in equal proportion for each object. The proportion for schools must be paid into the county school district fund. If there is a county road fund, the proportion for roads must be paid into the county road fund. If there is no county road fund, the proportion for roads must be paid into the county general fund for public road purposes.  2. When any forest reserve is in more than one state or county, the distributive share to each must be proportional to its area therein, following as near as may be the figures submitted to the State of Nevada respecting net forest area and county acreage therein by the Forest Service, United States Department of Agriculture.  3. The agency which is responsible for completing any audit required for the continuation of the payments must be reimbursed for the cost of the audit from the funds to which the payments were distributed proportionately according to the percentage of the payment which was distributed to each fund.  [1:191:1907; A 1919, 262; 1919 RL p. 2955; NCL § 5931] — (NRS A 1983, 238; 2009, 1317)
NV Rev Stat § 354.150 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.150 - Transfer of balance of dormant fund.

  1. Subject to the provisions of subsection 2, a board of county commissioners may order the transfer of any balance which is dormant in any fund to the county general fund whenever the money remaining in the fund is no longer required for the purpose for which the fund was established.  2. When the dormant fund accrued from taxes levied upon the taxpayers of a fire protection district, road district, cemetery district, unincorporated town, or other type of special assessment or taxing district, the fund may be transferred only to the general fund thereof and not to the county general fund.  [1:121:1947; A 1953, 117] — (NRS A 1975, 159; 1983, 132)
NV Rev Stat § 354.170 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.170 - Order of district judge or district court drawing money from county treasury.

Except as otherwise provided in NRS 6.160 or 50.225, in every case in which the district court or district judge is authorized by law to order any money to be paid out of the county treasury, this order must be first presented to the county auditor, who shall number and register the order and issue his or her warrant on any fund in the county treasury not otherwise specially appropriated or set apart.  [1:15:1885; BH § 2528; C § 2576; RL § 1583; NCL § 2064] — (NRS A 1975, 1387; 1985, 54; 1987, 552)
NV Rev Stat § 354.180 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.180 - Claim by sheriff or constable for delivery of prisoner committed to county jail by justice of the peace.

  1. The board of county commissioners is authorized to examine, audit and allow to the sheriff or a constable the actual fare paid by such officer in the conveyance or transportation of any one or more prisoners committed to the county jail by a justice of the peace of the county.  2. The amount provided for in subsection 1 shall be in addition to the amount allowed by law for the safekeeping and delivering of prisoners to the county jail.  3. A bill for fare actually paid pursuant to the provisions of this section shall be accompanied with a receipt showing the amount paid, and by what conveyance the prisoner or prisoners were conveyed to the county jail. In no case shall a greater sum be allowed for a private conveyance than is usually charged by public conveyance for a similar distance, and such amount shall always be determined by the board of county commissioners in accordance with the best judgment and information of the county commissioners.  4. The county auditor is authorized and directed to draw his or her warrant upon the general fund for the payment of such sum as may be allowed by the board of county commissioners from time to time, in accordance with the provisions of subsection 1, and the county treasurer is directed to pay the sum upon presentation in regular order.  [1:69:1879; BH § 1999; C § 2165; RL § 1544; NCL § 1980] + [2:69:1879; BH § 2000; C § 2166; RL § 1545; NCL § 1981]
NV Rev Stat § 354.190 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.190 - Payment of county debts after original allowance: Limitation; exceptions.

  1. The owner of an indebtedness of a county must demand payment of the indebtedness from the county not later than 1 year after the date of the original allowance.  2. If the payment of an indebtedness of the county is not demanded within 1 year after the original allowance, except as otherwise provided in subsection 3, the payment thereof shall be forever barred.  3. If the payment of an indebtedness of the county is demanded more than 1 year after the original allowance, the board of county commissioners may allow the payment. Nothing in this subsection requires the board to allow the payment of an indebtedness that is demanded more than 1 year after the original allowance.  4. Nothing in this section shall be so construed as to affect or repeal any law providing for the redemption or funding of the indebtedness of any county.  [1:15:1881; BH § 2018; C § 2171; RL § 1536; NCL § 1969] — (NRS A 2015, 1149)
NV Rev Stat § 354.200 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.200 - Payment of warrants in order of issuance.

  1. All warrants or certificates of indebtedness issued by a county auditor shall be paid in the order in which they are issued.  2. Whenever any county warrant or certificate of indebtedness shall not be presented for payment within 6 months after notice shall have been given that the warrant or certificate is payable, the money held for payment of such warrant shall be paid out as other county funds, but whenever any warrant shall thereafter be presented the same shall be deemed then due and payable.  3. Nothing in this section shall be so construed as to prevent the transfer of money from one county fund to another, as provided by law.  [1:98:1885; BH § 2178; C § 2339; RL §§ 1563, 1582; NCL §§ 2044, 2063]
NV Rev Stat § 354.210 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.210 - Publication or posting and maintenance on website of statements of amount of bills allowed; availability of each bill allowed.

  1. Except as provided in subsection 3, the board of county commissioners shall cause a statement of the total amount of bills allowed by it to be published in some newspaper published in the county. The statement must:  (a) Inform the public of the provisions of subsection 5;  (b) If the county maintains an official Internet website, inform the public of where the financial statement is posted on the Internet website pursuant to subsection 4;  (c) Provide a telephone number the public may call for further instructions on how to obtain the detailed financial documents;  (d) Provide the address of the county office or offices where the public may view the detailed financial documents; and  (e) Be published for a period of at least 5 consecutive days.  2. The amount paid for such publication shall not exceed the statutory rate for publication of legal notices, and the publication shall not extend beyond a single insertion.  3. Where no newspaper is published in a county, the board of county commissioners may cause to be published, in some newspaper having a general circulation within the county, the allowances provided for in subsection 1, or shall cause the clerk of the board to post such allowances at the door of the courthouse.  4. If a county maintains an official Internet website, the board of county commissioners shall maintain and update quarterly on the official Internet website of the county a statement of the bills allowed by it. The statement must:  (a) Inform the public of the provisions of subsection 5;  (b) Provide a telephone number the public may call for further instructions on how to obtain the detailed financial documents; and  (c) Provide the address of the county office or offices where the public may view the detailed financial documents.   5. The original and any duplicate or copy of each bill, including, without limitation, the amount of the bill, the name of the person to whom such allowance is made and for what such allowance is made, or any other document that supports a transaction, the amount of which is shown in the statement published pursuant to this section, is a public record that is available for inspection and copying by any person pursuant to the provisions of chapter 239 of NRS.  [1:5:1893; A 1927, 33; NCL § 1977] + [2:5:1893; A 1949, 155; 1943 NCL § 1978] — (NRS A 1957, 364; 2011, 3579)
NV Rev Stat § 354.220 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.220 - Applicability.

NRS 354.220 to 354.250, inclusive, apply in making applications for refund of money which has been paid into the county treasuries in cases where:  1. Through mistake or inadvertence, a county and school district tax for any 1 tax year has, by reason of the assessment of the same piece of property, been paid two or more times.  2. A remission of the assessed valuation on a patented mine or mining claim has been ordered by a board having jurisdiction of the matter because annual assessment work was performed thereon, and the remission has not been made by the proper county officers, and taxes on the full valuation have been paid under protest by the owner of the patented mining claims.  3. Licenses or taxes have been twice paid on the same band of sheep.  4. In the opinion of the board of county commissioners, or the county treasurer in those cases in which the county treasurer is authorized to make a refund, the applicant for refund has a just cause for making the application and the granting of the refund would be equitable.  [Part 1:89:1923; NCL § 6637] — (NRS A 1987, 129; 1989, 45; 1997, 1586)
NV Rev Stat § 354.230 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.230 - Limitation of time for claim.

The claim for a refund of money must be presented to the board of county commissioners, or the county treasurer in those cases in which the county treasurer is authorized to make a refund, within 3 years after the time the claim was incurred.  [3:89:1923; A 1951, 244] — (NRS A 1987, 129)
NV Rev Stat § 354.250 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.250 - Action against county authorized if claimant aggrieved by action of board of county commissioners.

If any person shall feel aggrieved by the action taken by any board of county commissioners on any such claim, an action may be prosecuted thereon for and on behalf of any such person against the county as on other rejected county claims.  [6:89:1923; NCL § 6642]
NV Rev Stat § 354.255 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.255 - Establishment of uniform procedures for collection of accounts and removal of uncollectible accounts.

  1. The board of county commissioners of each county shall establish uniform procedures for the collection of accounts receivable owed to the county and the removal of uncollectible accounts receivable from the records of the county. The procedures may provide for the collection of accounts receivable by a centralized collection system established pursuant to NRS 244.207 or by the office of the district attorney.  2. The procedures established pursuant to subsection 1 must provide for:  (a) The steps a department of the county must follow in collecting an account receivable, including a requirement that a department send a follow-up invoice to each debtor at 30-, 60- and 90-day intervals;  (b) The transfer of an account receivable to the centralized collection system or the district attorney for collection if the department is unsuccessful in its efforts to collect the account receivable;  (c) Review by the centralized collection system or the district attorney of each account receivable that is transferred for collection and a determination of whether the account receivable is collectible or uncollectible; and  (d) Application by the county auditor to the board of county commissioners to have the amount of the account receivable and the name of the debtor removed from the records of the county.  (Added to NRS by 1993, 1199)
NV Rev Stat § 354.256 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.256 - Notification of county auditor concerning uncollectible account; application for removal of information concerning uncollectible accounts from records of county.

  1. If at any time, in the opinion of the centralized collection system or the district attorney, it becomes impossible or impractical to collect an account receivable owed to the county because:  (a) The debtor has filed bankruptcy;  (b) The debtor has died;  (c) The amount of the account receivable is less than the amount it would cost to collect it; or  (d) Of some other reason or circumstance,  the centralized collection system or the district attorney shall notify the county auditor in writing that the account receivable is uncollectible and the reasons therefor.  2. Upon receiving notification that an account receivable is uncollectible, the county auditor may apply to the board of county commissioners to have the amount of the account receivable and the name of the debtor removed from the records of the county.  3. The application must include:  (a) The amount of the account receivable;  (b) The name of the debtor;  (c) A record of the efforts made to collect the account receivable; and  (d) The written notice provided pursuant to subsection 1.  4. If the board of county commissioners approves the application, the county auditor shall remove the amount of the account receivable and the name of the debtor from the county records.  (Added to NRS by 1993, 1199)
NV Rev Stat § 354.257 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.257 - Authority for removal of information concerning uncollectible accounts from records of county.

Except as otherwise provided by specific statute, the board of county commissioners may remove from the records of the county the amount of an account receivable and the name of the debtor, upon a determination by a centralized collection system established pursuant to NRS 244.207 or the district attorney that the account receivable is uncollectible and the recommendation of the county auditor that the account be removed.  (Added to NRS by 1993, 1198)
NV Rev Stat § 354.270 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.270 - Issuance of receipts; apportionment of revenue.

  1. If a county treasurer does not use an automated accounting system, the county treasurer shall issue a receipt in triplicate for all money received by him or her. The original must be delivered to the payee, the duplicate immediately filed by the county treasurer with the county auditor, and the triplicate retained by the county treasurer. The duplicate and triplicate receipts must, in addition to showing the amount and source of revenue, contain an apportionment to the proper funds as follows:  (a) All revenue collected for general, administrative, current expense, salary, indigent and contingent purposes must be apportioned to the general fund.  (b) All revenue collected for special purposes must be apportioned to special funds, or to separate accounts established under the provisions of NRS 354.603, that have been or may be created, the purpose of which must be indicated in the title of each special fund.  2. If a county treasurer uses an automated accounting system, the county treasurer shall enter information regarding all money received by him or her, including the amount and source of the money and the manner in which it must be apportioned, into the system. The county treasurer shall retain all of the original documentation regarding each transaction. The treasurer is not required to issue a receipt to a payee unless the payee so requests.  3. A county treasurer failing to comply with the provisions of this section shall be punished as provided in NRS 354.310.  [1:184:1919; 1919 RL p. 2702; NCL § 2067] + [Part 4:184:1919; A 1923, 346; 1933, 60; 1931 NCL § 2070] — (NRS A 1971, 1339; 1975, 1798; 1993, 122)
NV Rev Stat § 354.280 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.280 - Contents of monthly statement of county treasurer.

The county treasurer shall:  1. Keep a complete record of the source and amount of all receipts, apportionments to, payments from, and balances in all funds; and  2. Submit to the board of county commissioners each month at any regular or special meeting a statement containing the information required in subsection 1 for the previous month, giving the balance in each county, state and special fund, together with a statement of all money on deposit, outstanding checks against that money and cash on hand.  [2:184:1919; 1919 RL p. 2702; NCL § 2068] + [Part 4:184:1919; A 1923, 346; 1933, 60; 1931 NCL § 2070] — (NRS A 1971, 1339; 1975, 1798; 1981, 1757)