Deere Credit Services v. Tennessee Department of Agriculture (In Re Hollingshead)

OPINION

RHODES, Chief Judge.

The Tennessee Department of Agriculture (“TDOA”) appeals the decision of the bankruptcy court finding that TDOA’s statutory lien on the Debtor’s 2000 cotton crop does not have priority over the liens of two creditors that are also secured by the Debtor’s 2000 cotton crop.

I. ISSUES ON APPEAL

Whether the bankruptcy court erred in finding that TDOA does not have an automatic, superseding statutory lien pursuant to subsections (b) and (c) of Tennessee Code Annotated § 43-6-426 on the proceeds received from the Debtor’s 2000 cotton crop.

II. JURISDICTION AND STANDARD OF…