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PLM TAX CERTIFICATE v. DENTON INV., INC.

No. 1 CA-CV 98-0666.

986 P.2d 243 (1999)

195 Ariz. 210

PLM TAX CERTIFICATE PROGRAM 1991-92, LP, a Limited Partnership; and Sterling Real Estate Investment, LLC, a Kansas limited liability company, and Douglas Todd, Treasurer of Maricopa County, Third Party Defendants-Appellees, v. DENTON INVESTMENTS, INC., an Arizona corporation, Third Party Plaintiff-Appellant.

Court of Appeals of Arizona, Division 1, Department A.

July 6, 1999.

Attorney(s) appearing for the Case

Leonard, Felker, Altfeld, Greenberg & Battaile, P.C. by Jeffrey H. Greenberg, Russell E. Krone, Tucson, Attorneys for Third Party Plaintiff-Appellant.

Paul S. Harter, P.C. by Paul S. Harter, Alicia Mykyta, Phoenix, Attorneys for Third Party Defendants-Appellees.

OPINION

NOYES, Judge.

¶ 1 By grant of summary judgment, the trial court allowed Appellees to foreclose tax liens on lots 7 and 8 of property that Appellant acquired from the Resolution Trust Corporation ("RTC"). In resolving the main issue presented, we conclude that the tax lien on lot 7 arose after the RTC acquired the property, that a tax lien is an involuntary lien, that federal law provides that no involuntary lien shall attach to RTC property...

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