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WYOMING DEPT. OF REV. v. FIRST WYO. BANK

No. 85-285.

718 P.2d 31 (1986)

WYOMING DEPARTMENT OF REVENUE AND TAXATION-EXCISE TAX DIVISION, Appellant (Defendant), Andy E. Marshinsky, Vanetta M. Marshinsky, Andy Marshinsky, Jr., and Jill Marshinsky, Borg Warner Acceptance Corporation, Bay's Construction, Inc., Credit Bureau of Kemmerer, Bombardier Corporation, (Defendants), v. FIRST WYOMING BANK, N.A. — KEMMERER, Appellee (Plaintiff).

Supreme Court of Wyoming.

April 24, 1986.

Attorney(s) appearing for the Case

A.G. McClintock, Atty. Gen., Peter J. Mulvaney, Deputy Atty. Gen., Robert J. Walters, Asst. Atty. Gen., for appellant.

John C. Patton and Sherrill A. Veal of Carmichael, McNiff & Patton, Cheyenne, for appellee.

Before THOMAS, C.J., and BROWN, CARDINE, URBIGKIT and MACY, JJ.

BROWN, Justice.

This appeal involves the question of whether a tax lien filed on property to collect delinquent sales tax takes priority over an earlier recorded mortgage interest of record in the property. Appellee First Wyoming Bank, N.A.-Kemmerer (the bank) filed an amended complaint seeking judicial foreclosure requiring appellant Wyoming Department of Revenue and Taxation-Excise Tax Division (the state) to set up any claim they may have against the subject property...

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