City of Amarillo v. Ray Berney Enterprises, Inc.

REYNOLDS, Chief Justice.

The City of Amarillo has appealed from a summary judgment decreeing that the 1984 foreclosure of a 1977 deed of trust lien by Ray Berney Enterprises, Inc. and C.R. Peters extinguished the City’s hotel occupancy tax liens, which were imposed after the deed of trust lien attached and before it was foreclosed. Concluding that the Ber-ney corporation and Peters did not establish their entitlement to summary judgment as a matter of law on the ground presented to the trial court, we reverse and remand.

Ray Berney Enterprises, Inc., a California corporation, and C.R. Peters, a…