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MOOREHEAD v. JOHN DEERE IND. EQUIPMENT CO.

No. C-1081.

572 P.2d 1207 (1977)

Ralph MOOREHEAD, Petitioner, v. JOHN DEERE INDUSTRIAL EQUIPMENT CO., Respondent.

Supreme Court of Colorado, En Banc.

Rehearing Denied January 16, 1978.

Attorney(s) appearing for the Case

Carl W. Gellenthien, Pueblo, for petitioner.

Grant, McHendrie, Haines & Crouse, Christopher Norgaard, Charles H. Haines, Jr., Denver, for respondent.

Davis, Graham & Stubbs, Thomas S. Nichols, Denver, for amicus curiae Snowmass Corp.

Edward Olde, Littleton, for amicus curiae Colorado County Treasurers' Assn.

LEE, Justice.

We granted certiorari to consider whether a sale of personal property for delinquent taxes extinguishes a prior security interest and delivers to the tax sale purchaser a clear title. We reverse the court of appeals, John Deere Industrial Equip. Co. v. Moorehead, Colo.App., 556 P.2d 91, and hold that a personal property tax sale under the provisions of section 39-10-111(7), C.R.S.1973, extinguishes all prior liens...

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