Golconda Fire Protection District v. County of Humboldt

OPINION

On June 30, 1994, appellant Golconda Fire Protection District (“Golconda”) filed a complaint against respondent County of Humboldt, a political subdivision of the State of Nevada (“Humboldt County”), alleging that Humboldt County wrongfully retained the interest earned on the taxes Humboldt County collected for Golconda. Golconda contended that Humboldt County improperly credited Golconda’s earned interest to the county’s general fund. The district court granted Humboldt County’s motion to dismiss, finding that Humboldt County’s decision to credit interest earned on Golconda’s tax…