USA v. Crilley et al

Filing 18

ORDER of Lien Priority re: 14 Pursuant to the Stipulation between the United States of America and Defendant Residences at Wild Wood Farm Homeowners Association filed by USA, by Judge Wiley Y. Daniel on 6/11/2014. (evana, )

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLORADO
Senior Judge Wiley Y. Daniel
Civil Action No. 14-cv-00969-WYD-KMT
UNITED STATES OF AMERICA,
Plaintiff,
v.
DAVID W. CRILLEY;
LYNN RACHAEL CRILLEY;
ROWDY W. ROTH;
THE RESIDENCES AT WILD WOOD FARM HOMEOWNERS ASSOCIATION;
LARIMER COUNTY, COLORADO; and
PROFESSIONAL FINANCE COMPANY, INC.,
Defendants.

ORDER OF LIEN PRIORITY

Pursuant to the Stipulation between the United States of America and Defendant
Residences at Wild Wood Farm Homeowners Association ("Wild Wood Farm"), and for
good cause shown, it is hereby
ORDERED THAT the United States' federal tax liens against David W. Crilley for
the tax years 2000 through 2005 have priority, pursuant to 26 U.S.C. § 6323(a), over
Wild Wood Farm, as holder of an Assessment Lien for assessed homeowners
association fees against David W. Crilley. It is further
ORDERED THAT the parties to this Stipulation agree to bear their own costs and
attorney's fees, excepting the costs incurred in selling the Subject Property, which are to

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be reimbursed from the proceeds of the sale of the Subject Property prior to satisfying
the outstanding liens on the property.
IT IS SO ORDERED.
Dated: June 11, 2014
BY THE COURT:

/s/ Wiley Y. Daniel
WILEY Y. DANIEL,
SENIOR UNITED STATES DISTRICT JUDGE

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