AB133

Existing law requires, subject to certain exceptions, sheriffs, county recorders and county auditors, county clerks, county assessors and county treasurers to keep open the county office and branch offices, if any, on all days except Sundays and nonjudicial days from 9 a.m. to 12 p.m., and on all days except Sundays, nonjudicial days and Saturdays from 1 p.m. to 5 p.m. Existing law also authorizes the board of county commissioners of any county to designate or authorize deviation from the days and hours, but requires each office to be kept open for not less than 40 hours during each week. (NRS 245.040) Existing law establishes that the county treasurers are tax receivers for the county. (NRS 361.475) Section 1 of this bill provides that the county office and branch offices, if any, of the county treasurer must not close earlier than 5 p.m. on any business day but may close later than 5 p.m. Existing law requires the tax receiver of a county to mail notice of delinquent taxes to certain persons. The notice of delinquency must state certain information, including that if the amount of delinquent taxes is not paid, the tax receiver will, at 5 p.m. on the first Monday in June of the current year, issue a certificate authorizing the county treasurer to hold the property. (NRS 361.5648) Section 2 of this bill provides instead that the notice of delinquency must state that if the amount of delinquent taxes is not paid, the tax receiver will, at the close of business of the tax recei