Opinion
Civil No. 3375.
Filed April 2, 1934.
TAXATION. — Where mortgage was executed before Revised Code of 1928 became effective and mortgage lien was foreclosed and lien for personal property tax declared subordinate to mortgage lien, purchaser under sheriff's deed took property free from lien of personal property tax.
Priority over existing lien of statutory lien upon real property for personal property taxes, see note in 65 A.L.R. 677.
APPEAL from a judgment of the Superior Court of the County of Maricopa. M.T. Phelps, Judge. Judgment affirmed.
Mr. Renz L. Jennings, County Attorney, and Mr. M.L. Ollerton, Deputy County Attorney, for Appellant.
Messrs. Frazier Perry, for Appellee.
This is a companion case of Moore v. Missouri State Life Insurance Company (No. 3376), ante, p. 337, 31 P.2d 99, just decided, and was submitted on the same briefs as that case. The vital facts of the two cases are similar, except that the mortgage involved herein was executed before July 1, 1929. For the reasons set forth in No. 3376, we think it is the duty of the treasurer to accept the tender of taxes assessed against the real estate alone, regardless of the date of the mortgage. But since in this case the mortgage was executed before the Revised Code of 1928 went into effect, and had already been foreclosed, and the lien of the personal property tax declared subordinate to that of the mortgagee, when the sheriff's deed is issued to the purchaser, he will, of course, take it free from the lien of the personal property tax. Walker v. Nogales B. L. Assn., 28 Ariz. 484, 237 P. 1094; Maricopa County v. Equitable Life Assurance Soc., 42 Ariz. 569, 28 P.2d 821.
The judgment of the superior court of Maricopa county is affirmed.
ROSS, C.J., and McALISTER, J., concur.