On or before the fifth day of each month, the county assessor shall:
1. Return to the county auditor a list, under oath, of all collections made under the provisions of NRS 361.505 and 361.535, and shall, at the same time, return all the original schedules of assessment of such property made the previous month. After comparing the schedules with the sworn list of collections, the county auditor shall file them in his or her office, and shall enter upon the assessment roll of the county for that year, when it comes into his or her hands, and mark the word “Paid” opposite the name of each person whose taxes are so paid.
2. Except as otherwise provided in NRS 361.535, pay over to the county treasurer all money collected under the provisions of NRS 361.505 and 361.535, taking duplicate receipts from the county treasurer for the amount so paid. The county assessor shall file one of the receipts with the county auditor.
[62:344:1953; A 1954, 29] — (NRS A 1983, 846; 2001, 1557)
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