State Ex Rel. Department of Revenue v. Karras

(specially concurring; concurring in result).

Issue 1

Based upon the following rationale and authorities, I specially concur on Issue 1.

SDCL 10-59-11 begins, “Any tax, penalty or interest due from a taxpayer is a lien in favor of the state upon all property and rights to property whether real or personal belonging to the taxpayer ...” I agree with the majority’s interpretation that the sales tax lien attached to the property at the time the tax is due. Thus, every taxpayer who collects a sales tax essentially has a lien against the property of the taxpayer. For Dion’s title to take priority…