MEMORANDUM DECISION
FREDERICK A. JOHNSON, Bankruptcy Judge.
The chapter 13 trustee filed a complaint to determine the validity and order of priority of security interests in proceeds from the sale of a Franklin skidder and related equipment. The Farmers Home Administration and North Conway Bank both claim security interests in the proceeds. The court concludes that any security interest in the skidder and equipment held by FmHA is unperfected and, therefore...
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