Opinion ID: 1316643
Heading Depth: 1
Heading Rank: 6

Heading: Tax liens

Text: Appellant contends the trial court erred in allowing the State to introduce evidence that two tax liens in the amounts of $27,539 and $37,864 had been filed against appellant and Vickie. Appellant objected on the grounds of relevance and that the probative value was outweighed by prejudice, pursuant to Rules 402 and 403, SCRE. We disagree. The State introduced the tax liens to show appellant had a financial motive for Vickie's murder. Appellant contends the tax liens were too remote in time as one of them was filed in 1989, five years prior to Vickie's death. The other lien was filed in 1992. Appellant also contends once Vickie died, he became liable for the entire amount, rather than just 50%. At the time of the murder, there were two tax liens filed jointly against appellant and Vickie. The State introduced evidence that appellant knew he was the beneficiary of a life insurance policy on Vickie which would have enabled him to pay off the liens and leave him approximately $35,000. Accordingly, we hold appellant's poor financial condition was relevant to motive. State v. Sack, 210 Or. 552, 300 P.2d 427 (1956) (evidence as to financial condition of defendant as well as evidence tending to show that defendant would profit financially from death of his wife is relevant on issue of motive). The trial judge did not err in admitting this evidence.