Department of Treasury v. Campbell

In this case, we are asked to determine the priority of a state sales tax lien imposed under MCL 205.63; MSA 7.534, since repealed, 1980 PA 164, and placed upon a quantity of money found in the defendant’s home. The state claims that its lien takes precedence over an attorney’s charging lien placed upon the money by the appel-lees (defendant’s attorneys) to secure payment for extensive legal services provided to the defendant.

On November 1, 1979, the lower court granted a defense motion for summary judgment on the basis that the state’s lien had no priority over the appellee’s charging lien.…