MEMORANDUM AND ORDER
WILLIAM B. WASHABAUGH, Jr., Bankruptcy Judge.
The North and South Shenango Joint Municipal Authority was incorporated December 5, 1974 under the Municipality Authorities Act of May 2, 1945, P.L. 382, 53 P.S. § 301 et seq. to construct and operate a sewer system to serve the townships of North and South Shenango, Crawford County, Pennsylvania
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