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IN RE PLUMA

BAP No. SC-03-1098-BARYMA. Bankruptcy No. 02-06930-B13.

303 B.R. 444 (2003)

In re Laura Fredrika PLUMA, Debtor. Tax Collector for the County of San Diego, Appellant, v. Laura Fredrika Pluma; David L. Skelton, Chapter 13 Trustee, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Filed December 4, 2003.

Attorney(s) appearing for the Case

Timothy M. Barry, County Counsel of San Diego, San Diego, CA, for Tax Collector for the County of San Diego.

Brian M. Mahoney, American Debt Relief, San Diego, CA, for Laura Fredrika Pluma.

Before: BAUM, RYAN and MARLAR, Bankruptcy Judges.

OPINION

BAUM, Bankruptcy Judge.

The Tax Collector for the County of San Diego ("the County") filed an objection to debtor's chapter 13 plan. The plan (as modified) provided for interest on the County's secured claim at 4.3%. The County argued that the interest rate on its claim should be 10%. Following an evidentiary hearing, the bankruptcy court overruled the County's objection, found the appropriate interest rate to be 4.26%,

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