Legal Opinion
PLM Tax Certificate Program 1991-92 v. Denton Investments, Inc.
Court of Appeals of Arizona
Decided July 6, 1999No. 1 CA-CV 98-0666PublishedCited by 7 opinions
1Opinion of the Court
OPINION
NOYES, Judge.
¶ 1 By grant of summary judgment, the trial court allowed Appellees to foreclose tax liens on lots 7 and 8 of property that Appellant acquired from the Resolution Trust Corporation (“RTC”). In resolving the main issue presented, we conclude that the tax lien on lot 7 arose after the RTC acquired the property, that a tax lien is an involuntary lien, that federal law provides that no involuntary lien shall attach to RTC property, and, therefore, that the tax lien on lot 7 was invalid.
I
¶2 The property in question is a commercial development consisting of five lots, numbered…
2Cases cited8 opinions
- Matagorda County v. Russell LawCourt of Appeals for the Fifth Circuit · 1994
- Rtc Commercial Assets Trust 1995-Np3-1, a Delaware Business Trust v. Phoenix Bond & Indemnity Co.Court of Appeals for the Seventh Circuit · 1999
- Federal Deposit Insurance v. LeeCourt of Appeals for the Fifth Circuit · 1997
- The Resolution Trust Corporation, as Receiver for Germantown Trust Savings Bank v. Cheshire Management Company, Inc.Court of Appeals for the Sixth Circuit · 1994
- Irving Independent School District v. Packard Properties, Ltd.District Court, N.D. Texas · 1991
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Cimarron Foothills Community Ass'n v. KippenCourt of Appeals of Arizona · 2003
- 37 Huntington Street v. City of HartfordConnecticut Appellate Court · 2001
- PLM Tax Certificate Program 1991-92, L.P. v. SchweikertCourt of Appeals of Arizona · 2007
- Stafford Pool & Fitness Center v. Township of Stafford (In Re Stafford Pool & Fitness Center)United States Bankruptcy Court, D. New Jersey · 2000
- PNL Asset Management Co. v. Kerrville Independent School DistrictCourt of Appeals of Texas · 2000
2 more not listed; retrieve them via the Exa API.