Redding v. Georgetown Land Development Co., LLC

Summary

The court held that a special taxing district's liens were subordinate to the town's tax liens but superior to the fire district's liens. It interpreted the governing priority clause according to its plain meaning and related lien-priority statutes, concluding that the town was the sole exception to the special district's priority over other liens. The judgment was reversed in part and remanded for correction of the fire district's lien priority and new law days.