KENNEDY, Justice.
The defendant, the Department of Revenue, appeals the trial court's ruling that certain State income tax liens and a sheriff's deed did not encumber the plaintiffs' title to real property. We reverse and remand.
The issue we address is whether the Department is a "judgment creditor without notice," within the meaning of that term in Code 1975, § 35-4-90.
On January 4, 1977, the plaintiffs purchased two parcels of farm land, lots...
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