A.C. Financial, Inc. v. Salt Lake County

STEWART, Associate Chief Justice:

INTRODUCTION

A.C. Financial, Inc., appeals from a summary judgment entered against it and in favor of Salt Lake County in A.C. Financial’s quiet title action regarding two parcels of its land against which the County asserts liens for personal and real property taxes. A.C. Financial contests the trial court’s rulings that (1) the County established liens for personal property taxes on these parcels, and (2) these liens and liens for real property taxes on the same parcels were entitled to priority over A.C. Financial’s trust deed.

BACKGROUND

On May 13, 1987, W.W.…