Taylor Motor Car Co. v. Salt Lake County

This proceeding was instituted under our Declaratory Judgments Act. The question involved is as to whether a general tax on personal property is a lien on the property against which it is assessed and levied. The facts alleged and admitted are that a general tax in 1927 was assessed and levied on an automobile then owned and possessed by Brockelbank, who, without paying the tax, on April 1, 1928, for value, sold the automobile to the plaintiff. Thereafter the tax collector of the county demanded payment of the tax from the plaintiff, and, upon its refusal to pay it, threatened to seize and…