Jackson v. Phoenixflight Productions, Inc.

GREER, Judge.

This case involves the determination of lien priorities as between a garnishor and the Arizona Department of Revenue. The ultimate issue is whether the plaintiffs garnishors hold a lien on the garnishees’ debts owed to the defendant taxpayer, and if so, whether that lien takes priority over the Department of Revenue’s lien on all the taxpayer’s property and rights to property, for taxes due. We hold that although the garnishors’ service of a post-judgment writ of garnishment gives the garnishors a lien on the garnished property, the Department of Revenue’s lien is entitled to…