CARTER, Justice.
A secured creditor who auctioned machinery and equipment that was subject to Muscatine County's real property tax lien challenges the district court's ruling granting the County a first lien on the proceeds of the sale. The action is in the nature of a bill of interpleader filed by the auction company, Merv E. Hilpipre Auction Co. The active contestants in this litigation are the secured creditor, Republic Acceptance Corporation (Republic), and Muscatine...
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