Nevada § 361.555 - Actions against county auditor for losses sustained by State and county through defalcation of county assessor
Full text of Nevada Nevada Revised Statutes § 361.555 — Actions against county auditor for losses sustained by State and county through defalcation of county assessor, with citation guidance and answers to common questions.
§ 361.555. Actions against county auditor for losses sustained by State and county through defalcation of county assessor
1. The county auditor shall be liable on his or her official bond for double the amount
of the loss that the State and county may sustain through the defalcation of the county
assessor, or otherwise, in cases where the county auditor has not notified the district
attorney of the neglect or refusal of the county assessor to make his or her monthly
statement, under oath, of collection of the tax on movable personal property as required
by law. 2. The State Controller shall have direction and control of all suits brought against
the county auditor under this section. A copy of the statement of amount lost by the State and county, made out and certified
by the State Controller, shall be sufficient evidence to support an action in any
court of competent jurisdiction for the amount of such loss without proof of the signature
or official character of the State Controller, subject, however, to the right of the
defendant to plead and give in evidence, as in other actions, all such matters as
shall be legal and proper for his or her defense or discharge. 3. One-half of all moneys recovered under such suit against the county auditor shall
go into the General Fund of the State and one-half shall go into the general fund
of the county.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.555
What does Nevada Revised Statutes § 361.555 cover?
Section 361.555 ("Actions against county auditor for losses sustained by State and county through defalcation of county assessor") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 361.555?
A common citation format is "Nevada Revised Statutes § 361.555" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 361.555 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.