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WELLS FARGO BANK, MINN. v. DEPT. OF REVENUE

Nos. 2008-SC-000419-DG, 2008-SC-000427-DG.

345 S.W.3d 800 (2011)

WELLS FARGO BANK, MINNESOTA, N.A., Appellant, v. COMMONWEALTH of Kentucky, FINANCE AND ADMINISTRATION, DEPARTMENT OF REVENUE, (f/k/a Revenue Cabinet), Appellee. Central Bank of Jefferson County, Inc., (f/k/a First Bank, Inc.), Appellant, v. Commonwealth of Kentucky, Finance & Administration Cabinet, Department of Revenue, (f/k/a Revenue Cabinet), Appellee.

Supreme Court of Kentucky.

As corrected August 25, 2011.

Rehearing Denied August 25, 2011.

Attorney(s) appearing for the Case

John W. Wooldridge , Waller & Wooldridge, Shepherdsville, KY, David Eric Johnson , Lerner, Sampson & Rothfuss, Cincinnati, OH, Counsel for Wells Fargo Bank, Minnesota, N.A.

Barbara Curtin Kenney , Department of Revenue, Finance and Administration Cabinet, Frankfort, KY, Counsel for Commonwealth of Kentucky, Finance and Administration, Department of Revenue, (f/k/a Revenue Cabinet).

Thomas Dupont Murphy II , Jennifer Hatcher , Ackerson & Yann, PLLC, Louisville, KY, Counsel for Central Bank of Jefferson County, Inc. (f/k/a First Bank, Inc.).

Opinion of the Court by Special Justice LAWRENCE L. JONES II.

This consolidated appeal presents two key questions for the Court's determination: 1) Are general tax liens created pursuant to the former KRS 134.420(2) (now KRS 131.515) superior to later filed mortgage liens? 2) Does the doctrine of equitable subrogation act to displace the priority of an earlier recorded KRS 134.420(2) general tax lien? The Court resolves that the Commonwealth of Kentucky's prior-recorded...

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