Supreme Court of Kansas October 31, 1997, 74,339 (High Plains Oil, Ltd. v. High Plains Drilling Program-1981, Ltd.)

The opinion of the court was delivered by

Davis, J.:

This case presents a question of priority between a county government’s judgment liens for personal property taxes and a bank’s prior perfected mortgage in proceeds from the partition sale of an oil and gas lease. The trial court held for the county. The Court of Appeals reversed, holding that K.S.A.