State v. Mozley

McMurray, Presiding Judge.

This is the second appearance of this case in which the sole issue on appeal is whether a financing statement filed by appellees (the Mozleys) against John Jacobson in Cobb County is valid and takes precedence over the State’s tax lien. When the case was tried in the superior court, the court, sitting without a jury, held that the Mozleys’ financing statement took priority over the State’s tax lien. On the first appeal, the case was remanded to the trial court for further findings of fact and conclusions of law. State of Ga. v. Mozley, 171 Ga. App. 1, 3 (3) (318 SE2d…