Artmor Investments, LLC v. Nye County

The Supreme Court affirmed the decision of the district court denying Appellant's petition for a writ of mandamus, holding that the district court did not err in denying Appellant's petition because Nev. Rev. Stat. 361.610 was not satisfied by the timely filing of Appellant's other claims.

Appellant purchased seventeen lots that it owned as tenants in common with Nye County and two other owners. After the owners failed to pay property taxes the County sold the lots at public action, resulting in excess process. Two of the owners filed timely claims for the excess proceeds, which Nye County granted. The County, however, denied Appellant's petition for the excess proceeds on the grounds that it was untimely. The Supreme Court affirmed, holding (1) if a former property owner wants its share of the excess proceeds from a tax sale, the former property owner must file a claim for those excess proceeds within the one-year deadline set forth in Nev. Rev. Stat. 361.610; and (2) because Appellant filed timely to file a claim, the money was no longer accessible to Appellant under section 361.610.