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Oregon2

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[65-1 USTC 9378]In the Matter of Gust Elis Johnson, Bankrupt

U. S. District Court, Dist. Ore. , No. B64-2545, 4/6/65

[1954 Code Secs. 6321 and 6323]

Tax liens: Priority: Oregon personal property tax.--The government's lien for taxes, which arose on August 16, 1963 , was superior to the Oregon county personal property tax lien, which did not become choate until October 14, 1963 . Although Oregon personal property was assessed on January 1, 1963, the amount of the tax was not known until October 14, 1963.

Sidney I. Lezak, United States Attorney, Jack Collins, Assistant United States Attorney, Eli Blumenfeld, Regional Counsel Attorney, John D. Picco, Staff Assistant to the Regional Counsel, Internal Revenue Service, Portland, Ore., for U. S. George Van Hoomissen, District Attorney, 723 Pittock Block, 921 S. W. Washington St., Portland, Ore., Charles S. Evans, 1401 N. E. 68th Ave., Portland, Ore., for County of Multnomah.

Findings of Fact, Conclusions of Law and Order Establishing Priority of Tax Claims

JOHNSON, JR., Referee:

This matter having come on for hearing on March 29, 1965, before the Honorable Folger Johnson, Jr., Referee in Bankruptcy, at Portland, Oregon, upon the joint petition of the United States Government and the County of Multnomah, State of Oregon, for a determination as to when the amount of the county personal property tax was established and became choate under the rule in United States v. City of New Britain [54-1 USTC 9191], 347 U. S. 81 (1954) and for an order establishing the tax priorities involved herein;

The United States appearing by its attorneys, Sidney I. Lezak, United States Attorney, Jack Collins, Assistant United States Attorney, John D. Picco, Staff Assistant to the Regional Counsel, Internal Revenue Service, and Eli Blumenfeld, Regional Counsel Attorney, Internal Revenue Service, and being represented in Court by John D. Picco and Eli Blumenfeld;

The County of Multnomah , Oregon , appearing by its attorneys, George Van Hoomissen, District Attorney, and Charles S. Evans, Deputy District Attorney, and being represented in Court by Charles S. Evans;

A partial stipulation of facts having been executed by counsel for the parties appearing at the hearing and having been admitted into evidence by the Court, certain exhibits also having been stipulated and received into evidence by the Court, and witnesses having been sworn and having testified;

The Court having considered the partial stipulation of facts, the stipulated exhibits, the testimony offered at the hearing, and the opening and closing statements of Counsel;

And the Court being fully advised in the premises, does now make the following findings of fact and conclusions of law.

Findings of Fact

1. The United States of America made an assessment against the bankrupt on August 16, 1963 , for unpaid income taxes in the amount of $1,227.45, plus interest, which assessment has not been satisfied.

2. Multnomah County , Oregon , imposed a personal property tax on the bankrupt's personal property for taxable year 1963-64 in the amount of $252.37, including interest, which tax has not been satisfied; said property being the identical personal property in the bankrupt's estate.

3. Multnomah County asserts a specific lien with the identity of the lienor and the property subject to the lien being established.

4. Pursuant to Oregon Revised Statutes section 308.250, all personal property in Multnomah County was assessed on January 1, 1963 .

5. The assessment roll for Multnomah County , containing the appraisal values of property within the County, was closed on May 1, 1963 .

6. All taxing districts in Multnomah County submitted their levies, pursuant to Oregon Revised Statutes section 310.060, to the property tax assessor by July 15, 1963 .

7. The millage rate applied to the appraised values was determined by the assessor on August 15, 1963 .

8. The millage rate and the appraised values of the property in Multnomah County were submitted to the data processing center on August 15, 1963 and on the same date said center returned to the assessor a prelist with a computation of the property tax for each individual in Multnomah County subject to property tax and whose property was assessed on January 1, 1963.

9. During the period from August 15, 1963 to October 14, 1963 , the assessor was engaged in checking the accuracy of the computation by the data processing machine and in posting the property tax to the ledger sheet of each individual taxpayer in Multnomah County .

10. In compliance with Oregon Revised Statutes section 311.105, on October 14, 1963 , Multnomah County Tax Assessor certified to the county clerk that the assessment roll was accurate.

11. On October 14, 1963 , the county clerk issued a warrant which was attached to the assessment roll authorizing the Tax Collector to collect the taxes set forth in said assessment roll, all in compliance with Oregon Revised Statutes sections 311.110 and 311.115.

Conclusions of Law

12. Pursuant to section 6321 of the Internal Revenue Code of 1954, the United States of America has a lien on the property of the bankrupt, which lien arose on August 16, 1963 .

13. Under the test set forth in the United States v. City of New Britain [54-1 USTC 9191], 347 U. S. 81 (1954), Multnomah County's property tax lien does not become choate until the identity of the lienor, the subject of the lien and the amount of the lien are all established.

14. In accordance with the rule set forth in United States v. Security Trust and Savings Bank [50-2 USTC 9492], 340 U. S. 47 (1950), the state statutory personal property lien date of January 1, 1963 cannot be the date that the lien of Multnomah County becomes choate since the amount of the property tax was not known at that time and the concept of relation-back does not apply against the United States Government.

15. The amount of Multnomah County 's property tax for the 1963-64 year was established on October 14, 1963 when the County Assessor engaged in his final act of certifying to the accuracy of the assessment roll.

16. Multnomah County 's property tax lien became choate on October 14, 1963 , when the last element, the amount of the property tax, was established under the test set forth in the United States v. City of New Britain , supra.

17. The income tax lien of the United States which arose on August 16, 1963 , is superior to the Multnomah County 1963-64 property tax lien which became choate on October 14, 1963 .

Order

ACCORDINGLY, IT IS ORDERED that the parties involved herein be given the following tax priorities:

1. 

United States



(Including interest from August

16, 1963 to 
August 11, 1964
, the

date of bankruptcy) ..................         $1,227.45

2. 

Multnomah
 
County



(Including interest to August 11,

1964) ................................          $ 252.37


and that the claim of the United States be paid first, balance if any to be then applied in satisfaction of the claim of Multnomah County .

 

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