MEMORANDUM DECISION
SUSAN V. KELLEY, Bankruptcy Judge.
Walworth State Bank (the "Bank") objected to confirmation of the Debtors' chapter 13 plan. Most of the Bank's objections were withdrawn or overruled when the Debtors proposed a modified plan contemplating the sale of their residence. One objection remains: the plan treats the claim of Walworth County for real estate taxes as a priority claim, and
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