Mark Brock and Della Brock v. State of Wyoming, ex rel., Wyoming Workforce Services, Unemployment Insurance Division

BURKE, Chief Justice.

[¶1] The United States District Court for the District of Wyoming certified a question to this Court concerning the relative priority of liens against real property. This question asks us to determine whether a lien created by a certificate of purchase for delinquent taxes held by Appellants, Mark and Della Brock, is superior to a lien held by the State of Wyoming, Department of Workforce Services, for unpaid contributions to the unemployment compensation fund. We answer the certified question in the affirmative.

CERTIFIED QUESTION

[¶2] Is a lien against real property…