OPINION
MOSELEY, Justice.
In this case, we are called on to define the term "owner" for purposes of determining liability for ad valorem taxes on personal property. We hold that a lienholder who, on January 1 of any given year, is in possession of personal property collateral for purposes of selling it in foreclosure of its lien, is not by that reason liable as a matter of law for ad valorem taxes on the property. Thus, we reverse the summary judgment entered...
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