County of Lenoir v. Moore

EAGLES, Judge.

Defendant North Carolina Department of Revenue brings forward three assignments of error. After careful consideration of the record and briefs, we affirm.

Defendant NCDR argues that “[t]he trial court erred as a matter of law in awarding summary judgment to plaintiffs and entering its order finding that plaintiffs possessed a first and prior lien on taxpayers’ property for tax years 1986 through 1990, thereby barring defendant’s interest, because defendant’s lien was superior for such years.” We disagree.

This case of first impression presents the issue of whether a State tax lien…