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IN RE BELLMAN FARMS, INC.

Bankruptcy Nos. 384-00017, 382-00053.

86 B.R. 1016 (1988)

In re BELLMAN FARMS, INC., Case No. 384-00017, and Charles Jarl Bellman, Case No. 382-00053, Debtors.

United States Bankruptcy Court, D. South Dakota.

June 24, 1988.

Attorney(s) appearing for the Case

Robert M. Ronayne, P.C., Aberdeen, S.D., for Federal Land Bank of Omaha.

William J. Pfeiffer, Aberdeen, S.D., for Bellman Farms, Inc., and Charles Jarl Bellman.

MEMORANDUM DECISION

PEDER K. ECKER, Chief Judge.

This matter is before the Court on the objection of The Federal Land Bank of Omaha (FLB-O) to confirmation of the debtors' Chapter 12 plan. The debtors' plan stated that the FLB-O's first mortgage on real estate belonging to Bellman Farms, Inc., was subject to the county's priority claim for real estate taxes. FLB-O objected to this reduction in the amount of its secured claim, claiming that the taxes should...

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