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 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)
Nevada Legal Code