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2018 NV 11

PAWLIK VS. DENG

Nevada Supreme Court

Decided March 1, 2018

Nevada Supreme Court · decided 2018-03-01

Applies NV 107 § 107.080 · NV 107 § 107.095 · NV 108 § 108.227 · NV 271 § 271.020 · NV 271 § 271.540

Relies on Leven v. Frey · City Council of Reno v. Reno Newspapers, Inc. · Harris Associates v. Clark County School District

Decided 2018-03-01

                                                    134 Nev., Advance Opinion I I
                       IN THE SUPREME COURT OF THE STATE OF NEVADA


                PAUL PAWLIK,                                           No. 71055
                Appellant,
                vs.
                SHYANG-FENN DENG AND LINDA
                                                                           Fi
                HSIANG-YU CHIANG DENG,                                     MAR 0. 1 2018
                TRUSTEES OF THE SHYANG-FENN                                     kirrH. ,,„ BROWN
                AND LINDA HSIANG-YU CHIANG                                      BL;i2RDAB COURT

                DENG REVOCABLE TRUST DATED
                AUGUST 18, 2006; VANETTA
                APPLEYARD, TREASURER OF THE
                CITY OF LAS VEGAS; AND THE CITY
                OF LAS VEGAS, A POLITICAL
                SUBDIVISION,
                Respondents.



                            Appeal from a district court order granting a motion to dismiss
                and denying a petition for a writ of mandamus in an action to quiet title.
                Eighth Judicial District Court, Clark County; Michelle Leavitt, Judge.
                           Affirmed.

                Walsh, Baker & Rosevear P.C. and James M. Walsh, Reno,
                for Appellant.

                Black & LoBello and Steven J. Mack, Las Vegas,
                for Respondents Shyang-Fenn Deng and Linda Hsiang-Yu Chiang Deng,
                Trustees of the Shyang-Fenn and Linda Hsiang-Yu Chiang Deng Revocable
                Trust dated August 18, 2006.

                Bradford R. Jerbic, City Attorney, and John A. Curtas, Deputy City
                Attorney, Las Vegas,
                for Respondents Vanetta Appleyard, Treasurer of the City of Las Vegas, and
                the City of Las Vegas.


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                BEFORE THE COURT EN BANC.

                                                 OPINION

                By the Court, GIBBONS, J.:
                            In this appeal we are asked to interpret NRS 271.595, a statute
                governing redemption of property sold for default on city tax assessments.
                The issue is how to interpret two distinct redemption periods in NRS
                271.595: one that creates a clear redemption period of two years for
                residential properties, and a second that creates an ambiguous 60-day
                redemption window after notice that the certificate of sale holder will
                demand a deed for the property. The parties dispute whether the 60-day
                period begins at the end of the first two-year redemption period, or whether
                the 60-day period may run concurrently at the end of the two-year period.
                The district court read NRS 271.595 as creating two distinct redemption
                periods that cannot overlap and dismissed appellant Paul Pawlik's quiet
                title action and petition for a writ of mandamus. We agree with the district
                court, and, to protect the redemption rights of former owners, we hold that
                NRS 271.595 creates two consecutive redemption periods.
                                 FACTS AND PROCEDURAL HISTORY
                            Respondents Shyang-Fenn Deng and Linda Hsiang-Yu Chiang
                Deng, as trustees of their revocable trust (the Dengs), defaulted on special
                assessments on their Las Vegas residential real property, which entered
                delinquency. As a result, the property underwent a duly noticed and
                authorized sale, under NRS Chapter 271. On January 27, 2014, Pawlik (or
                his predecessor-in-interest) purchased the real property at the sale and was
                issued a sales certificate. Under NRS 271.595(1), the Dengs were then



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                entitled to a two-year redemption period from that date.' On January 7,
                2016, Pawlik began attempting to serve the Dengs with notice of the
                upcoming expiration of the redemption period and Pawlik's intent to apply
                for a deed pursuant to NRS 271.595(3).
                            On March 14, 2016, 47 days after the Dengs' two-year
                redemption period expired and 67 days after Pawlik began attempting
                service, Pawlik applied to respondent the Las Vegas City Treasurer for
                issuance of a deed to the property. The Treasurer refused to issue the deed


                      1 NRS 271.595 states in relevant part:

                                    1. Any property sold for an assessment. . . is
                            subject to redemption by the former owner. . . (a)
                            If there was a permanent residential dwelling
                            unit . . . on the property at the time [of] sale. . . , at
                            any time within 2 years. . . after the date of the
                            certificate of sale. . . .


                                  3. If no redemption is made within the [2-
                            year] period of redemption. . . the treasurer shall,
                            on demand of the purchaser. . . execute. . . a deed
                            to the property. No deed may be executed until
                            the holder of the certificate of sale has notified the
                            owners of the property that he or she holds the
                            certificate, and will demand a deed therefor.
                            The notice must be given by personal service upon
                            the owner. However, if an owner is not a resident
                            of the State or cannot be found within the State
                            after diligent search, the notice may be given by
                            publication. . . .
                                   4. If redemption is not made within 60 days
                            after the date of service, or the date of the first
                            publication of the notice, as the case may be, the
                            holder of the certificate of sale is entitled to a
                            deed. . . .
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                to Pawlik, and the Dengs later redeemed on April 6, 2016, by making full
                payment to the City of Las Vegas. Pawlik subsequently filed a complaint to
                quiet title and applied for a writ of mandamus in the district court
                compelling the Treasurer to issue the deed. In turn, the Dengs filed a
                motion to dismiss. The district court granted the Dengs' motion to dismiss
                and denied Pawlik's petition for a writ of mandamus, interpreting NRS
                271.595 to require that the 60-day notice and additional redemption period
                begin after the end of the two-year redemption period. Because Pawlik had
                attempted service on the Dengs prior to the end of the two-year redemption
                period and because this provided the Dengs with less than two years and 60
                days of redemption, the district court found Pawlik had provided the Dengs
                with premature and ineffective notice. Accordingly, the Dengs were allowed
                to redeem their property. Pawlik now appeals that order.
                                               DISCUSSION
                NRS 271.595(3) creates an additional 60-day notice and redemption period
                            This court reviews questions of statutory interpretation de
                novo. Pankopf v. Peterson, 
124 Nev. 43, 46
, 
175 P.3d 910, 912
 (2008); City
                of Las Vegas v. Eighth Judicial Dist. Court, 
124 Nev. 540, 554
, 
188 P.3d 55, 58
 (2008) ("Even in the context of a writ proceeding, we review questions of
                statutory interpretation de novo."). "When the language of a statute is clear
                on its face, this court will not go beyond the statute's plain language." J.E.
                Dunn Nw., Inc. v. Corus Constr. Venture, LLC, 
127 Nev. 72, 79
, 
249 P.3d 501, 505
 (2011) (internal quotations and alterations omitted). However, if
                the statutory language is subject to two or more reasonable interpretations,
                the statute is ambiguous, and we then look beyond the statute to the
                legislative history and interpret the statute in a reasonable manner "in light


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                of the policy and the spirit of the law." 
Id.
 (internal quotations omitted); see
                Pankopf, 
124 Nev. at 46
, 
175 P.3d at 912
.
                            Pawlik argues the district court's interpretation of NRS 271.595
                is incorrect because the statute contains no language mandating that the
                60-day notice period begin only after the two-year redemption period
                expires. In response, the Dengs argue Pawlik's interpretation would allow
                a certificate holder to completely overlap the 60-day period with the two-year period, thus rendering the additional• 60-day redemption period
                meaningless. However, Pawlik counters that attaching the 60-day period
                to the end of the two-year period causes "at least 26 mandatory months to
                exist in a statute that contemplates 24 months of redemption period."
                            NRS 271.595(3) states "[i]f no redemption is made within the
                period of redemption as determined pursuant to subsection 1, the treasurer
                shall, on demand of the purchaser or the purchaser's assigns,. . . execute to
                the purchaser or the purchaser's assigns a deed to the property." This
                provision is plainly a mandate to the treasurer to execute a deed once the
                certificate holder has fulfilled the requirements of NRS 271.595.
                Additionally, "[n]o deed may be executed until the holder of the certificate
                of sale has notified the owners of the property that he or she holds the
                certificate, and will demand a deed therefor." This plainly mandates that
                the owners of the property must be notified prior to execution of the deed
                and the treasurer may not act until that notice has been given. Based on
                this provision alone, it would appear that a certificate holder could notify
                the owners at any time subsequent to obtaining the certificate of sale that
                he intends to demand the deed at the expiration of the redemption period
                set forth in subsection 1.


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                            However, NRS 271.595(4) further states as follows:
                            If redemption is not made within 60 days after the
                            date of service, or the date of the first publication of
                            the notice as the case may be, the holder of the
                            certificate of sale is entitled to a deed.
                This provision creates ambiguity. As Pawlik argues, it is a reasonable
                interpretation of this statute that the entire notice period could take place
                during the redemption period prescribed in subsection 1, thus making the
                property owner automatically eligible for a deed at the end of that
                prescribed redemption period. However, the Dengs are also correct that this
                interpretation ignores portions of NRS 271.595(4) as they relate to the rest
                of the statute. Under the other provisions of NRS 271.595, the holder of the
                certificate of sale is not entitled to a deed after giving 60 days of notice,
                rather he must wait the remainder of the period outlined in subsection 1.
                Thus, the only way the certificate holder would be entitled to a deed at the
                end of a 60-day notice period is if the redemption period prescribed in
                subsection 1 had already expired. Additionally, under the other provisions
                of NRS 271.595, owners are given the full period outlined in subsection 1 to
                redeem, not 60 days. The only way property owners seeking redemption
                would be limited to a 60-day window is if that 60-day window exists outside
                the window prescribed in subsection 1. Therefore, it is also a reasonable
                interpretation of NRS 271.595 that the 60-day notice and redemption period
                outlined in subsection 4 must occur after the end of the redemption period
                outlined in subsection 1.
                            Thus, when viewing NRS 271.595 as a whole, both parties'
                interpretations of subsection 4 are reasonable, and so we look beyond NRS
                271.595 to resolve this ambiguity. In doing so, we recognize that "[a] statute
                must be construed as to give meaning to all of [its] parts and
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                 language . . . [and] a statute should not be read in a manner that renders a
                 part of a statute meaningless." V& S Ry. LLC v. White Pine Cty.,      
125 Nev. 233, 239
, 
211 P.3d 879, 882
 (2009) (internal quotations omitted) (citations
                 omitted) (quoting Harris Assocs. v. Clark Cty. Sch, Dist., 
119 Nev. 638, 642
,
                 
81 P.3d 532, 534
 (2003)).
                             We determine the meaning of a statute's words by "examining
                 the context and the spirit of the law" by looking to "the statute's multiple
                 legislative provisions as a whole." Leven v. Frey, 
123 Nev. 399, 405
, 
168 P.3d 712, 716
 (2007). MRS Chapter 271 states in relevant part that its
                 provisions should be "broadly construed" and that the "notices herein
                 provided are reasonably calculated to inform each interested person of his
                 or her legally protected rights." NRS 271.020(5)-(6). NRS 271.595 carves
                 out a redemption period for the former owners of the property who have
                 become delinquent on city tax assessments. The statute outlines a number
                 of hurdles the certificate holder must overcome to divest the former owners
                 of their power of redemption and rights to the property. While the
                 certificate holder does indeed have a right to an eventual deed upon
                 compliance with MRS 271.595, the overriding interest of the statute is to
                 create a process designed to protect the redemption rights of the former
                 owner. Thus, NRS 271.595 should be "broadly construed" so that
                 "notices . . . are reasonably calculated to inform [the former owners of their]
                 legally protected rights."
                             Beyond the statutory context, when interpreting ambiguous
                 statutes, this court also "look [s] to the statute's legislative history and
                 construe[s] the statute in a manner that conforms to reason and public
                 policy." Zohar v. Zbiegien, 
130 Nev. 733
, 737, 
334 P.3d 402
, 405 (2014)
                 (internal quotations omitted). The legislative minutes for the 1969 adoption
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            AH
                of NRS 271.595 indicate the statute was based on similar Idaho and
                Wyoming statutes. Meeting on S.B. 74 Before the Committee on Federal,
                State and Local Governments, 169 Leg., 55th Sess. (Nev. 1969) (Minutes of
                the Meeting—March 6, 1969) ("The remedy of summary sale is based on
                existing Idaho and Wyoming statutes and only applies when the municipal
                treasurer is collecting assessment."). The relevant Wyoming statute
                mirrors• NRS 271.595's language almost verbatim, and Wyoming has
                expressly identified the 60-day period as an additional redemption period
                as well as a notice period. Wyo. Stat. Ann. 1977 § 15-6-418 (1965); Collier
                v. Hilltop Nat'l Bank, 
920 P.2d 1241, 1243
 (Wyo. 1996) ("In addition to this
                two year redemption period, it also provides owners with a final sixty day
                window within which they can redeem their property." (emphasis added)).
                            Further, the Nevada Legislature has contemplated an
                additional redemption window in another similar, but distinguishable,
                municipal redemption statute. "[Under NRS 361.603, if a local government
                wishes to purchase property which was not redeemed during the two-year
                redemption period, notice must first be given to the last known owner of the
                property. The owner is then given an additional 90 days in which to redeem
                the property by paying the delinquent taxes, plus penalties, interest and
                costs." Casazza v. A-Allstate Abstract Co., 
102 Nev. 340, 346
, 
721 P.2d 386, 390
 (1986) (interpreting NRS 361.585 and NRS 361.603 together)
                (emphases added); see NRS 361.603(3) ("The last known owner may, within
                90 days after the notice, redeem the property by paying to the treasurer the
                amount of the delinquent taxes, plus penalties, interest and costs."). NRS
                361.603 and NRS 361.585 thus demonstrate some evidence of the
                Legislature's intent to create a second chance redemption window in certain
                circumstances.
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                                               ---•       ,.•   •
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                                  Considering the legislative history and the context of the
                statute, the district court's interpretation of NRS 271.595 is the most
                reasonable. 2 See Stockmeier v. Psychological Review Panel,    
122 Nev. 534, 540, 542
, 
135 P.3d 807, 810, 812
 (2006) (explaining that this court's
                statutory interpretation should reach a reasonable result). We have long
                recognized the importance of a former owner's right to redeem and have
                held that such a right "will not be taken away except upon strict compliance
                with steps necessary to divest it." Robinson v. Durston, 
83 Nev. 337, 355
,
                
432 P.2d 75, 86
 (1967). Thus, we hold the district court did not err in its
                interpretation and NRS 271.595(3) and (4) create a 60-day notice and
                redemption period, notice of which may only be given and which may only
                begin after the end of the redemption period described in NRS 271.595(1).




                      2 This court and another Nevada district court have arguably
                interpreted NRS 271.595 to mean the 60-day period is an additional
                redemption period; however, neither case hinged on the issue. Las Vegas
                Paving Corp. v. RBC Real Estate Fin., Inc., Nos. 60599, 60822, *3 (Order of
                Reversal and Remand, Sept. 21, 2015) ("NRS 271.595(3) requires the
                treasurer to provide a deed to the purchaser at the tax sale, but only after
                notice of a demand for the deed has been given by the holder of the
                certificate of the tax sale to the owners of the property. Further, if
                redemption is not made within 60 days after the date of service of the notice
                required in NRS 271.595(3), the deed may issue." (emphasis added)); see
                also Weiner v. Kramer, No. 15A715904 (Decision and Order, Eighth Judicial
                Dist. Court, Sept. 16, 2015) (wherein certificate holders were issued a
                certificate of sale on July 24, 2012, but deed was not recorded until February
                27, 2015, after "60 days lapsed with no redemption under NRS [Chapter]
                271"). This court's interpretation of the notice as "notice of a demand"
                rather than notice of the intent to demand indicates that notice would occur
                after the two-year window, once the certificate holder is capable of
                demanding a deed from the treasurer. Additionally, the district court order
                clearly reads the 60-day period as an additional redemption period.
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                          trt„.
                                            Li.
                            Applying this holding to this case, Pawlik (or his predecessor-in-interest) purchased the real property at a January 27, 2014, sale and the
                Dengs' initial two-year redemption period ran until January 26, 2016. NRS
                271.595(1)(a). After the end of that two-year redemption period, Pawlik was
                permitted to serve the Dengs with a 60-day notice that he was the holder of
                the certificate of sale and that he would demand a deed from the City
                Treasurer. NRS 271.595(3). The Dengs were then entitled to redeem within
                that 60-day notice period. NRS 271.595(4). Upon expiration of that 60-day
                notice and redemption period, Pawlik would have been entitled to a deed
                and the City Treasurer would have been compelled to issue it. NRS
                271.595(3)-(4). Pawlik, however, began his attempts to serve the Dengs
                with notice on January 7, 2016, and finished his attempts before the
                expiration of the two-year redemption period on January 26, 2017. He then
                requested a deed from the Treasurer on March 14, 2016, less than 60 days
                after the Dengs' two-year redemption period expired. Thus, under NRS
                271.595, Pawlik provided premature notice to the Dengs and was not
                entitled to a deed at the time of his application.
                            While not in strict compliance with our interpretation of NRS
                271.595, Pawlik argues that he substantially complied with NRS 271.595
                and that the notice he provided was sufficient to start the 60-day period
                running at the end of the initial two-year period. Thus, he argues the
                Treasurer's issuance of the deed should have been automatically compelled
                upon expiration of the two-year and 60-day period. We find this argument
                unpersuasive.
                NRS 271.595 requires strict compliance
                            As we have explained, "[a] [statute] may contain both
                mandatory and directory provisions."          Markowitz v. Saxon Special
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                                                                     [ja       Pi   IF     !t
                Servicing, 
129 Nev. 660, 664
, 
310 P.3d 569, 571
 (2013) (citing Leven, 
123 Nev. at 408
 n.31, 
168 P.3d at 718
 n.31; see also Einhorn v. BAG Home Loans
                Servicing, LP, 
128 Nev. 689, 696
, 
290 P.3d 249, 254
 (2012)). A statute's
                provisions are mandatory "when its language states a specific time and
                manner for performance." Id. at 664, 
310 P.3d at 572
 (internal quotation
                omitted). "Time and manner refers to when performance must take place
                and the way in which the deadline must be met." 
Id.
 In contrast, directory
                provisions are those governing "form and content," which "dictate who must
                take action and what information that party is required to provide" and "do
                not implicate notice." 
Id. at 664-65
, 
310 P.3d at 572
 (internal quotations
                omitted). An additional consideration is that "the right to redeem. . . will
                not be taken away except upon strict compliance with steps necessary to
                divest it." Robinson, 
83 Nev. at 355
, 
432 P.2d at 86
.
                            In this case, we interpret NRS 271.595(3) and (4) to require a
                60-day notice and redemption period occurring after the initial redemption
                period in NRS 271.595(1). NRS 271.595(3) and (4) require certain notice
                and provide a specific time and manner of performance to complete that
                notice and inform the City Treasurer of its completion. Further, NRS
                271.595(3) and (4) operate to divest a former owner of his or her right to
                redeem. Thus, we hold that NRS 271.595, implicating both notice and
                redemption, contains mandatory provisions.
                            "[Tin determining whether strict or substantial compliance is
                required, [we] examine. . . policy and equity considerations" in addition to
                the statute's provisions. Leven, 
123 Nev. at 406-07
, 
168 P.3d at 717
. In the
                context of relevant notice, we have held that substantial compliance may be
                appropriate when providing notice of mechanics' liens or notice of default.
                Las Vegas Plywood & Lumber, Inc. v. D & D Enters., 
98 Nev. 378, 380
, 649
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11 P.2d 1367
, 1368 (1982) (holding substantial compliance is appropriate
                under NRS 108.227); see also Schleining v. Cap One, Inc., 
130 Nev. 323
, 330,
                
326 P.3d 4
, 8 (2014) (holding substantial compliance is appropriate under
                NRS 107.095). However, we have not applied the same analysis to notice
                under NRS Chapter 271, and we decline to do so now.
                            The assessments here, imposed by the city after making
                improvements benefiting the homeowner, are somewhat analogous to a
                mechanic's lien under NRS Chapter 108 in that they secure payment for
                those improvements. See In re Fontainebleau Las Vegas Holdings, LLG,
                
128 Nev. 566
, 574-75, 
289 P.3d 1199, 1210
 (2012). The policy rationale
                behind NRS Chapter 271 is to facilitate the city's ability to levy taxes for
                necessary improvements brought on by population growth. NRS
                271.020(1)-(4). The statutes within the chapter are to be construed broadly
                "for the accomplishment of [that] purpose[ ]." NRS 271.020(5). However,
                that purpose is served whether the city receives payment through the
                former homeowner or the certificate holder. Thus, the purpose of NRS
                Chapter 271, protecting the city's right to repayment, is still served by
                protecting the rights of the former homeowner through strict compliance
                with NRS 271.595. Here, the City of Las Vegas suffered no injury by
                requiring strict compliance from Pawlik, as it eventually received full
                payment through the Dengs' redemption. Thus, while this court has held
                "mechanic's lien statutes are remedial in character and should be liberally
                construed," the remedial nature of NRS 271.595 is limited and the
                substantial compliance analysis inapposite where the City of Las Vegas
                itself denied Pawlik's application and is joined in this matter as a
                respondent. See In re Fontainebleau Las Vegas Holdings, 128 Nev. at 574-
                75, 
289 P.3d at 1210
.
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                                Additionally, our analysis in Schleining, wherein we applied
                    substantial compliance to notice under NRS 107.095, was primarily driven
                    by the fact that the language "substantially comply" was located elsewhere
                    within the chapter and showed "the Legislature specifically envisioned that
                    the purposes behind NRS 107.080's notice and timing requirements could
                    be achieved even if these requirements were not strictly adhered to." 130
                    Nev. at 330, 326 P.3d at 8. No such express language exists within NRS
                    Chapter 271, and we decline to insert it. Furthermore, the notice here
                    concerns a relatively obscure assessment levied by the city, not a loan
                    default or a mechanic's lien levied by a private party. Additionally, rather
                    than the first notice of a default or perfection of a lien, NRS 271.595 governs
                    the final notice required to completely divest a former owner of any right to
                    redeem his or her property.
                                Here, no legislative intent or policy considerations compel us to
                    divert from the interpretation that the requirements in NRS 271.595
                    implicate notice, are mandatory, and require strict performance. 3 Pawlik
                    attempted to give premature notice prior to the expiration of the two-year
                    redemption period in NRS 271.595(1)(a). Thus, Pawlik failed to strictly
                    comply with NRS 271.595, and his attempted notice was ineffective to
                    trigger the second 60-day redemption period.
                                                   CONCLUSION
                                We hold that NRS 271.595(3) and (4) create a 60-day notice and
                    redemption period that must occur after the redemption period described in
                    NRS 271.595(1) and that NRS 271.595 mandates strict compliance.



                          3 Accordingly we need not address appellant's arguments that
                    respondents were not prejudiced by early notice.
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                Accordingly, Pawlik's notice did not comply with the statutory provisions,
                and we affirm the district court's order.




                                                       Gibbons

                I concur:


                                   r-c        , C.J.




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                HARDESTY, J., with whom PICKERING and STIGLICH, JJ., agree,
                dissenting:
                              I respectfully dissent to the majority's interpretation of NRS
                271.595. Contrary to the plain language of NRS 271.595 and the statutory
                scheme found in NRS 271.540 to 271.630, the Dengs argue, and the majority
                accepts, that two additional months are added to the two-year redemption
                period following a Municipal Treasurer's sale for defaulted tax assessments.
                I disagree.
                              "When a statute is clear on its face, we will not look beyond the
                statute's plain language." Washoe Med. Ctr. v. Second Judicial Dist. Court,
                
122 Nev. 1298, 1302
, 
148 P.3d 790, 792-93
 (2006).
                              NRS 271.595 states, in relevant part:
                                    1. Any property sold for an assessment. . . is
                              subject to redemption by the former owner,
                                    (a) If there was a permanent residential
                              dwelling unit or any other significant permanent
                              improvement on the property at the time the sale
                              was held. . . at any time within 2 years. . . after the
                              date of the certificate of sale . . . .


                                    3. If no redemption is made within the period
                              of redemption as determined pursuant to subsection
                              1, the treasurer shall, on demand of the purchaser
                              or the purchaser's assigns, and the surrender to the
                              treasurer of the certificate of sale, execute to the
                              purchaser or the purchaser's assigns a deed to the
                              property. No deed may be executed until the holder
                              of the certificate of sale has notified the owners of
                              the property that he or she holds the certificate, and
                              will demand a deed therefor. The notice must be
                              given by personal service upon the owner.
                              However, if an owner is not a resident of the State
                              or cannot be found within the State after diligent
                              search, the notice may be given by publication. . .
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-
                                             Agra                ,
                                          4. If redemption is not made within 60 days
                                    after the date of service, or the date of the first
                                    publication of the notice, as the case may be, the
                                    holder of the certificate of sale is entitled to a deed.
                        (Emphasis added.)
                                    The plain language of NRS 271.595(1)(a) creates a two-year
                        redemption period for the former owner to redeem the property. And, NRS
                        271.595(3) mandates the Treasurer to issue a deed to the certificate holder
                        "Mt' no redemption is made within the period of redemption as determined
                        pursuant to subsection 1 . ." (Emphasis added.)
                                    The Dengs argue that the notice provision in subsection 4
                        provides the owner an additional 60 days to redeem the property. While
                        NRS 271.595(3) and NRS 271.595(4) require the certificate holder to provide
                        notice to the owner that he or she holds the certificate and will seek a deed,
                        nothing in those subsections requires that notice be given after the two-year
                        redemption period expires. Instead, the notice assures that the owner is
                        informed that the certificate holder possesses the certificate and intends to
                        seek a deed to the property.      See NRS 271.020(6) (stating that notices
                        provided in NRS Chapter 271 "are reasonably calculated to inform each
                        interested person of his or her legally protected rights") The Dengs'
                        argument ignores the function and purpose of the notice provision in the
                        statutory scheme, which is to alert the former owner that the purchaser will
                        seek a deed. The 60-day period measures the time that must elapse before
                        the Treasurer is compelled to issue the deed and recognizes the obvious—if
                        redemption has already occurred, no deed issues. But, nothing in that
                        process allows for an extra two months to redeem the property.
                                    The majority maintains that NRS 271.595 is ambiguous. But
                        to be ambiguous, each party must provide a reasonable interpretation of the

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                        statute. See Irving v. Irving, 
122 Nev. 494, 496
, 
134 P.3d 718, 720
 (2006).
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                    1                   II-
                "Where alternative interpretations of a statute are possible, the one
                producing a reasonable result should be favored." G & H Assocs. v. Ernest
                W. Hahn, Inc., 
113 Nev. 265, 272
, 
934 P.2d 229, 233
 (1997) (internal
                quotation marks omitted).
                            However, neither party argues that the statute is ambiguous.
                Instead, the Dengs argue that subsection 4's "clear language" is susceptible
                to only one interpretation and allowing the 60-day notice to be given within
                the two-year redemption period renders the 60-day notice requirement
                meaningless. Pawlik argues that interpreting the statute to require that
                notice be given after the two-year period expires effectively creates a two-year and sixty-day redemption period, which is contrary to the express
                language in NRS 271.595(1)(a). But the fundamental defect in the parties'
                and majority's interpretations is reading NRS 271.595 to require that notice
                be given at a certain time in conjunction with the two-year redemption
                period. Neither subsection 3 nor 4 states when the notice must be given,
                only that the notice be given before the Treasurer must issue a deed to the
                certificate holder. Thus, notice could be given during the two-year
                redemption period specified in subsection 1(a), or it could be given after that
                period expires. If the notice is given during the two-year period specified in
                subsection 1(a), the 60-day notice period may overlap the two-year
                redemption period, and the deed may not be issued if redemption occurs
                within that overlapping time. However, any length of time beyond the two-year redemption period that remains for the 60-day notice requirement to
                run does not extend the time of redemption; rather, it delays the issuance
                of the deed until the 60 days expires. It would be absurd to conclude that
                the 60-day notice given during the two-year statutory redemption period
                shortens the redemption period, and it is equally absurd to conclude that

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                the 60-day period is a mandatory extension of the statutory redemption
                period. Whether the owner may redeem within the 60 days after service of
                the notice is governed by the length of the redemption period, not the length
                of the notice after service. Therefore, if notice is given after the redemption
                period, it simply delays the issuance of the deed but does not add time to
                the redemption period because that period has already expired.
                            "Statutory provisions should, whenever possible, be read in
                harmony provided that doing so does not violate the ascertained spirit and
                intent of the legislature." City Council of City of Reno v. Reno Newspapers,
                Inc., 
105 Nev. 886, 892
, 
784 P.2d 974, 978
 (1989). The statutory framework
                makes clear that NRS 271.595 creates a two-year redemption period. First,
                MRS 271.570, which governs the requirements for the certificate of sale,
                mandates that the certificate of sale state "that the purchaser is entitled to
                a deed upon the expiration of the applicable period of redemption as
                determined pursuant to subsection 1 of NRS 271.595, unless redemption is
                made." (Emphasis added.) If the 60-day period in MRS 271.595(4) was
                meant to be a second redemption period, NRS 271.570's express reference
                to NRS 271.595(1) would be illogical. Second, MRS 271.575 twice refers to
                the "period of redemption as determined pursuant to subsection 1 of NRS
                271.595." Thus, the specific references to the single redemption period in
                subsection 1 of NRS 271.595 throughout the statutory framework
                demonstrate that the notice provision in subsection 4 is not an additional
                redemption period.
                            The only reasonable interpretation of the statute is the one that
                gives full effect to the plain language of all of the provisions of the statute,
                by recognizing that an owner has two years to redeem his or her property
                from the date of the certificate of sale; a certificate holder must serve notice

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                to the owner that he or she has the certificate and intends to seek a deed;
                and the Treasurer must issue a deed if the property has not been redeemed
                60 days before the expiration of the notice. Had the Legislature intended a
                different redemption period, it would have created that time period in
                subsection 1(a). See McGrath v. State Dep't of Pub. Safety, 
123 Nev. 120, 123
, 
159 P.3d 239, 241
 (2007) ("[W]e presume that the Legislature intended
                to use words in their usual and natural meaning."). Indeed, as the majority
                points out, the Legislature knows how to create an additional redemption
                period, as it has expressly done so in a municipal redemption statute.             Cf.
                NRS 361.603(3) ("The last known owner may, within 90 days after the
                notice, redeem the property by paying to the treasurer the amount of the
                delinquent taxes, plus penalties, interest and costs."). Notably, the
                Legislature did not do so in NRS Chapter 271.
                             Finally, the district court concluded, and the majority agrees,
                that Pawlik's notice of intent to seek the deed was premature and ineffective
                because he began his attempts to serve notice prior to the expiration of the
                two-year redemption period. However, this determination is contrary to the
                plain language of NRS 271.595. As noted earlier, there is nothing in NRS
                271.595(3) or NRS 271.595(4) that states when the 60-day notice must be
                given. Further, subsection 4 of NRS 271.595 expressly provides that "[iff
                redemption is not made within 60 days after the date of service, or the date
                of the first publication of the notice, . . . the holder of the certificate of sale is
                entitled to a deed." (Emphasis added.) The district court's invalidation of
                the service of the 60-day notice in this case runs contrary to the plain
                language of subsection 4. In this case, Pawlik first published his notice of
                intent to seek the deed on January 13, 2016. Thus, under NRS 271.595(4),
                the 60-day period began running on that date and concluded on March 13,

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                2016. However, the Dengs did not redeem until April 6, 2016. Even if NRS
                271.595 creates two consecutive redemption periods, neither the district
                court nor the majority explain how the notice was ineffective or how they
                determine that the 60-day period can only commence after the two-year
                redemption period expires. Accordingly, I conclude that the district court
                erred in finding Pawlik's notice ineffective because nothing in NRS
                271.595(3) or (4) requires the 60-day notice to be given after the two-year
                redemption period expires.
                             Because NRS 271.595(1)(a)'s plain language creates a statutory
                two-year period of redemption, and the Dengs failed to redeem the property
                within that period, I would reverse the district court's order dismissing
                Pawlik's quiet title action.




                                                          Aite," "AAA\             J.
                                                     Hardesty


                We concur:


                                                J.
                Pickering


                                                J.
                Stiglich




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