ORDER
JOHN E. WAITES, Bankruptcy Judge.
THIS MATTER comes before the Court upon the 11 U.S.C. § 506(a) motion to value filed by Craig Lewis Bishop (the "Debtor") regarding security consisting of 33.71 acres, more particularly described herein, and objections to the motion filed by Farm Service Agency ("FSA") and AgSouth Farm Credit ("AgSouth"). Following consideration of the pleadings, the evidence presented, the arguments of counsel, and the stipulations...
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