SCHERMER, Bankruptcy Judge.
Bellamy's Inc. ("Artisan") appeals the bankruptcy court's order determining that the lien of Genoa National Bank ("Lender") in certain farm equipment owned by Michael R. Borden ("Debtor") takes priority over the Artisan's lien in the same equipment. We have jurisdiction over this appeal from the final order of the bankruptcy court. See 28 U.S.C. § 158(b). For the reasons set forth below, we reverse.
ISSUE
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