OPINION
DAVID W. HOUSTON, III, Bankruptcy Judge.
On consideration before the court are the motions for summary judgment filed by the plaintiff, The Peoples Bank and Trust Company, hereinafter referred to as Peoples Bank, and the defendant, Tishomingo County, by and through the Tishomingo County Board of Supervisors, hereinafter referred to as Tishomingo County; the parties having stipulated to all material facts; and the court having considered same, hereby...
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