SOGNIER, Judge.
North Georgia Production Credit Association (hereafter PCA) filed a complaint against Thomas Ford Tractor, Inc. (hereafter Thomas) to recover either the fair market value or the return of a 1967 Ford tractor, Model 3000, Serial Number C-336506 with loader, and a 1968 Ford tractor, Model 3000, Serial Number A-440863. PCA contended it holds valid security interests in the two tractors pursuant to perfected security agreements executed in its favor by...
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