DELWIN C. POTTER, Appellant, v. BOARD OF COUNTY COMMISSIONERS, CLARK COUNTY, NEVADA, Respondent.
 Appeal from order of district court dismissing petition for writ of certiorari; Eighth Judicial District Court, Clark County; Paul S. Goldman, Judge.
 Township Justice of the Peace sought review by certiorari of Board of County Commissioner's declaring his office vacant after his conviction in federal court of willfully making and subscribing a false income tax return. The district court upheld the Board's action and Justice of the Peace appealed. The Supreme Court, Thompson, J., held that where the Justice of the Peace was convicted of a felony, he was disqualified from holding office, and it was of no consequence that his conviction was upon a plea of nolo contendere
 [92 Nev. 153, Page 154]
 , rather than under a plea of guilty or under an adjudication of guilt after a plea of not guilty. Affirmed.
[Rehearing denied April 21, 1976]
Peter L. Flangas, of Las Vegas, for Appellant.
George E. Holt, District Attorney, and Thomas R. Severns, Deputy District Attorney, Clark County, for Respondent.
Justices of the Peace. Where Justice of the Peace was convicted of felony, he was disqualified from holding office, and it was of no consequence that his conviction was under plea of nolo contendere, rather than under plea of guilty or under adjudication of guilt after plea of not guilty. Const. art. 2, S 1; art. 15, S 3; NRS 197.230, 245.140, 283.040.
By the Court, Thompson, J.:
Upon a plea of nolo contendere, the Nevada Federal Court convicted Delwin C. Potter of the felony of willfully making and subscribing a false income tax return in violation of 26 U.S.C. S 7206(1). Potter then held the office of Justice of the Peace, Henderson Township. By reason of that conviction, the County Clerk of Clark County certified to the Board of County Commissioners that the office of Justice of the Peace was vacant, and the Board thereupon declared the office vacant. It was the Clerk's duty to so certify, and the duty of the Board to so declare. 1 By certiorari Potter unsuccessfully sought review of the Board's action by the district
court, and now has appealed to us. We affirm. It is his contention that his plea of nolo contendere to the felony charge somehow alters the consequences attending his conviction upon that plea. For the purposes of our law concerning vacancy in a public office, no distinction is drawn between a conviction under a plea of nolo contendere on the one hand, and a conviction under a plea of guilty, or an adjudication of guilt after a plea of not guilty, on the other. It is the conviction of guilt rather than any admission or absence thereof to be implied from the plea that is the disqualifying factor. Sokoloff v. Saxbe, 501 F.2d 571 (2 Cir., 1974); In re Eaton, 152 N.E.2d 850 (Ill. 1958); Kravis v. Hock, 54 A.2d 778 (N.J. 1947); State v. Fousek, 8 P.2d 795 (Mont. 1932). Other claimed errors possess no merit. Affirmed.
Gunderson, C. J., and Batjer, Zenoff, and ...