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  5. 189 B.R. 499 (1995)
 

IN RE COUNTY OF ORANGE

No. SACV 95-341-GLT [AR]. Bankruptcy Nos. SA 94-22272-JR, SA 94-22273-JR.

189 B.R. 499 (1995)

In re COUNTY OF ORANGE, a political subdivision of the State of California; Orange County Investment Pools, an instrumentality of the County of Orange, Debtors. ALLIANCE CAPITAL MANAGEMENT L.P. and Putnam Investment Management and the Benham California Tax-free and Municipal Funds: Tax-free Money Market Fund and Municipal Money Market Fund, Appellants, v. COUNTY OF ORANGE, a political subdivision of the State of California; Orange County Investment Pools, an instrumentality of the County of Orange, Appellees.

United States District Court, C.D. California.

July 12, 1995.

Attorney(s) appearing for the Case

Robert E. Darby, Chad C. Coombs, Fulbright & Jaworski, Los Angeles, CA, for appellants Alliance Capital Management L.P., Putnam Investment Management.

RULING ON APPEAL

TAYLOR, District Judge.

The court concludes the California Government Code section 53856 lien securing Appellants' 1994-95 Tax and Revenue Anticipation Notes is a statutory lien which survived the filing of Orange County's Chapter 9 petition.

I. BACKGROUND

Appellants hold approximately $60 million of Orange County, California, tax and revenue anticipation notes. Appellees are Orange County and its Investment...

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