Wyoming Department of Revenue & Taxation-Excise Tax Division v. First Wyoming Bank, N.A.-Kemmerer

BROWN, Justice.

This appeal involves the question of whether a tax lien filed on property to collect delinquent sales tax takes priority over an earlier recorded mortgage interest of record in the property. Appellee First Wyoming Bank, N.A.-Kemmerer (the bank) filed an amended complaint seeking judicial foreclosure requiring appellant Wyoming Department of Revenue and Taxation-Excise Tax Division (the state) to set up any claim they may have against the subject property, and seeking to declare the bank's mortgage superior to any interest held by the state. Both parties moved for summary…