Brock v. State, ex rel. Wyoming Workforce Services, Unemployment Insurance Division

The Supreme Court answered a question of law regarding the relative priority of liens against real property as follows: A lien against real property created by a certificate of purchase for delinquent taxes pursuant to Wyo. Stat. Ann. 39-13-108(d)(ii) is superior to any lien held by the State of Wyoming, Department of Workforce Services under Wyo. Stat. Ann. 27-3-511(b) for unpaid contributions and interest to the unemployment compensation fund. The question was certified to the Court by the United States District Court for the District of Wyoming and conceded real estate in Uinta County and encumbrances against the property arising from the failure of a corporation to satisfy various financial obligations. View "Brock v. State, ex rel. Wyoming Workforce Services, Unemployment Insurance Division" on Justia Law