did not have a mailbox. The Treasurer published notice of the delinquent 

taxes in the Reno Gazette Journal and recorded a tax deed and lien. 

A tax sale was approved on October 11, 2011, and the 

Treasurer requested a lot book and sent, by certified mail, tax sale notices 

to the condo, to Chicago Title Insurance ServiceLink Division, and to 

LaSalle Bank as trustee for Washington Mutual Mortgage. The letter to 

the condo was returned as undeliverable. The Treasurer then sent a letter 

to ServiceLink, inquiring about an alternate address for McPhee, but none 

was available. The Treasurer also sent a tax sale notice to Kalanges, 

twice posted notice on the condo's front door, and published notice in the 

Reno Gazette Journal four times. The property was sold at a tax sale on 

April 25, 2012. 

After the tax sale, McPhee Henderson sued, among others, 

respondents Washoe County and the Treasurer to set aside the tax sale. 

Respondents moved to dismiss, providing evidence of their attempts to 

notify McPhee Henderson of the delinquent taxes and the tax sale. The 

district court granted the motion to dismiss, finding that the Treasurer 

made reasonable attempts to notify McPhee Henderson of the tax sale 

under NRS 361.595(3)(b). This appeal followed. 

Initially, because the district court considered evidence 

outside of the complaint, the district court converted the motion to dismiss 

into a motion for summary judgment. NRCP 12(b). We review an order 

granting a motion for summary judgment de novo. Wood v. Safeway, Inc., 

121 Nev. 724, 729, 121 P.3d 1026, 1029 (2005). 

NRS 361.595(3)(b) requires the Treasurer to mail the tax sale 

notice by certified mail, return receipt requested, to the owner of the 

parcel shown on the tax roll and to any other person or entity who appears 

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to have an interest in the parcel. If the return receipt is returned 

unsigned, "the county treasurer must make a reasonable attempt to locate 

and notify the owner or other person or governmental entity before the 

sale." Id. Here, the return receipt for the tax sale notice to McPhee 

Henderson at the condo was returned unsigned. McPhee Henderson 

argues that the Treasurer did not then "make a reasonable attempt to 

locate and notify" it of the tax sale. It argued, among other things, that in 

addition to the actions that the Treasurer took, the Treasurer should have 

attempted to contact the homeowners' association identified in the lot book 

and searched for an address for Ken Matsumura, whose name (without an 

address) was referenced on a check from ServiceLink for a 2008 tax 

payment. 

Over the course of several years, the Treasurer mailed notices 

regarding the delinquent taxes and the tax sale to the property, to 

Sanford, who was the only person listed as the manager and registered 

agent for McPhee Henderson on the Nevada Secretary of State's website, 

to an address for Lauri Kalanges, to Chicago Title Insurance ServiceLink 

Division, and to LaSalle Bank as trustee for Washington Mutual 

Mortgage. The Treasurer also published notice of the delinquent taxes 

and the tax sale in the Reno Gazette Journal, recorded a tax deed and lien, 

and physically posted notice of the tax sale on the condo's door. In these 

circumstances, while it certainly would have been helpful for the 

Treasurer to contact the homeowners' association or to attempt to search 

for an address for Matsumura, the Treasurer's failure to take these 

actions do not render unreasonable the actions that she did take to locate 

McPhee Henderson. Hence, the actions that the Treasurer took satisfied 

her burden to "make a reasonable attempt to locate and notify" McPhee 

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Saitta 

J. 

Gibbons Pickering 

Henderson of the tax sale. NRS 361.595(3)(b); see also Jones v. Flowers, 

547 U.S. 220, 226 (2006) (holding that, where the government is aware 

that its attempt to notify a parcel owner of a tax sale has failed, due 

process requires the government to take additional reasonable steps to 

provide the parcel owner with notice of the tax sale); Bogart v. Lathrop, 90 

Nev. 230, 232-33, 523 P.2d 838, 839-40 (1974) (requiring the Tax Receiver 

to make a reasonable inquiry into the address of a taxpayer). Accordingly, 

we 

ORDER the judgment of the district court AFFIRMED.' 

cc: Hon. Scott N. Freeman, District Judge 

Carol Webster Millie, Settlement Judge 

Law Offices of Thomas J. Hall 

Washoe County District Attorney/Civil Division 

Washoe District Court Clerk 

'We decline to consider the qualified immunity issue because it is 

moot, both because we affirm the judgment in the County's favor and 

because McPhee Henderson alleged no monetary damages against the 

County. 

We have considered appellant's other arguments and conclude that 

they lack merit. 

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