In Re Southwest Wood, Inc.

MEMORANDUM OF DECISION

RICHARD L. BOHANON, Bankruptcy Judge.

The issue at hand concerns whether or not an order authorizing the debtor to sell property free and clear of liens and interests is binding on the Oklahoma County Treasurer.

The case is one in chapter 11 and the debtor in possession proposed a sale of virtually all its assets under section 363 of the Bankruptcy Code. The Treasurer had filed his proof claiming to have a lien for unpaid taxes on the debtor’s real and personal property. He claims the debt secured by the lien is slightly in excess of $36,000. On the same day he filed the…