NEVADA DEP'T OF TAXATION VS. KAWAHARA (NRAP 5)

131 Nev., Advance Opinion 142. IN THE SUPREME COURT OF THE STATE OF NEVADA THE STATE OF NEVADA No. 64064 DEPARTMENT OF TAXATION, Appellant, vs. ILED JOHN T. KAWAHARA AND BARBARA J. KAWAHARA, TRUSTEES OF THE JUN 2 5 2015 JOHN T. KAWAHARA AND BARBARA J. KAWAHARA REVOCABLE TRUST, U/T/D 12/17/1992, Respondents. Certified questions under NRAP 5 concerning lien priority between a tax lien and a later-recorded deed of trust. United States Bankruptcy Court for the District of Nevada; Gregg W. Zive, Bankruptcy Judge. Questions answered. Adam Paul Laxalt, Attorney General, and Melissa L. Flatley,…