MEMORANDUM OPINION
JAMES E. YACOS, Bankruptcy Judge.
Mary DeMaggio filed for chapter 13 bankruptcy relief on April 10, 1992. At the time of the filing of the petition, she owed the Town of Northwood $15,228.41 for unpaid real estate taxes and $753.64 for unpaid public assistance loans, including accrued interest at rates specified by the applicable state statutes up to the date of the filing. See Debtor's Second Amended Chapter 13 Plan of Reorganization...
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