ITT Diversified Credit Corp. v. Couch

NEIGHBORS, Justice.

The intervenors-appellants (intervenors) appeal the decision of the district court that tax liens upon the goods and business fixtures of a taxpayer asserted by the State of Colorado and other governmental entities for delinquent sales and withholding taxes take priority over the intervenors’ security interest in the property. 1 The intervenors urge three grounds for reversal: (1) The trial court failed to make adequate findings of fact and conclusions of law as required by C.R.C.P. 52(a). (2) The trial court erred in holding that the tax liens are prior to the intervenors’…