Citizens Natl. Bank v. Meyerhoefer, Unpublished Decision (6-30-2004)

DECISION AND JUDGMENT ENTRY

{¶ 1} This is an accelerated appeal from judgments of the Huron County Common Pleas Court which, after a sheriff's sale, determined the priority of liens and ordered a supplemental distribution of proceeds to the state of Ohio. From those judgments, defendant-appellant, American General Financial Services, Inc. ("American General"), raises the following assignments of error:

{¶ 2} "The court committed error by finding that the State of Ohio, Department of Taxation's lien in the amount of $135.79 has priority over American General Finance's mortgage lien.

{¶ 3} "The…