[CLBS] <EXTERNAL> Tax Lien

Tue Feb 8 16:25:30 MST 2022

Patrick,
Great question!  I don’t have an answer, but how does I.C. § 45-1905 play into your analysis?  Does it?  Does § 49-510 et seq. conflict with 45-1905?
Kindest regards,
Rob

TITLE 45
LIENS, MORTGAGES AND PLEDGES
CHAPTER 19
STATE LIENS
45-1905.  EFFECT OF NOTICE — PRIORITY. (1) When a notice of lien is filed, the state lien is perfected in all of the existing and after-acquired property of the debtor, both real and personal, tangible and intangible, to which the lien attaches pursuant to the relevant provisions of chapter 6 of title 45<https://protect-us.mimecast.com/s/Fj4gCmZj0yUp7Z3quG4P1k?domain=legislature.idaho.gov>, title 63<https://protect-us.mimecast.com/s/TNdICn5kmOfX1z2VUJcNl8?domain=legislature.idaho.gov>, chapter 13 of title 72<https://protect-us.mimecast.com/s/MQbtCo2lnyHD1MRmiVPOgc?domain=legislature.idaho.gov>, chapter 12 of title 7<https://protect-us.mimecast.com/s/C8FrCpYmo2I9JGWZhGJPf8?domain=legislature.idaho.gov>, or chapter 2 of title 56<https://protect-us.mimecast.com/s/GZhXCqxnpZt1xD3vcNg-Kc?domain=legislature.idaho.gov>, Idaho Code.
(2)  As to personal property, the perfected lien shall have the same priority as a security interest which becomes perfected under chapter 9, title 28<https://protect-us.mimecast.com/s/Xk9VCrkoq9UrzpYOCNxlvJ?domain=legislature.idaho.gov>, Idaho Code, at the same time the notice of lien is filed.
(3)  As to real property, the perfected lien shall have the same priority as a mortgage which is recorded at the same time the notice of lien is filed.
(4)  Nothing herein limits the authority of the state tax commission to subordinate its lien to another lien in the manner provided by section 63-3055<https://protect-us.mimecast.com/s/rKPVCv2vxZHEPG5ZsyVUx5?domain=legislature.idaho.gov>, Idaho Code.

Robert J. Maynes, Esq.
General Counsel

"Whoever is happy will make others happy.”
Anne Frank

East Idaho Credit Union
865 S. Woodruff Ave. Idaho Falls, ID 83401
Phone: 208.523.9068 Ext. 3886 | Fax: 208.523.4755
Email: rmaynes at eastidahocu.org<mailto:rmaynes at eastidahocu.org>

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On Feb 8, 2022, at 3:51 PM, Patrick Geile <PGeile at foleyfreeman.com<mailto:PGeile at foleyfreeman.com>> wrote:

*** [EXTERNAL] This message comes from an external organization. Please do not open any attachments or click on links unless you are 100% sure it’s legitimate. ***.

Good Afternoon,

I am having a rigorous discussion with Holly Sutherland regarding an Idaho state tax lien.

Here is what we disagree on.

 1.  Does an Idaho state tax lien attach to a titled vehicle in Idaho if the State's interest is not listed as an owner or lienholder.

Me being a poor poor trustee wants to sell debtor's vehicle and pay the equity to unsecured creditors, Holly wants to save that equity for the benefit of the State of Idaho, which is generous.

I believe  Gugino v. GMAC provides the law supporting my position.

Any input from the members.

Also see you all  soon at the BEST SEMINAR EVER........

Patrick J. Geile
Attorney
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953 S. Industry Way
Meridian, ID 83642
Phone: 208-888-9111
Direct:208-947-1563
Fax: 208-888-5130
Website: https://protect-us.mimecast.com/s/TBJACwpwyrUv47mnsQq0aB?domain=urldefense.proofpoint.com<https://protect-us.mimecast.com/s/TBJACwpwyrUv47mnsQq0aB?domain=urldefense.proofpoint.com>

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<image001.png><Gugino_v_GMAC_In_re_Laursen_1824.pdf>_______________________________________________
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