MEMORANDUM
WISEMAN, District Judge.
I.
The Debtor, Brentwood Outpatient, Ltd., ["Debtor"] filed a Chapter 11 petition in August, 1989. Williamson County ["County"] asserted a secured claim in January, 1990, for unpaid 1989 real property taxes on a three story medical facility the Debtor owned in Brentwood, Tennessee ["the property"]. In May, 1991, the County asserted a secured claim in the amount of $41,543.60 for 1989 real property taxes...
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