Harry Turner & Assoc., Inc. v. Shawnee County (In Re Harry Turner & Associates, Inc.)

MEMORANDUM OF DECISION

JAMES A. PUSATERI, Chief Judge.

The debtor commenced this proceeding before its bankruptcy case was converted from chapter 11 to chapter 7. Merchants National Bank (MNB) intervened, seeking to have its mortgage declared superior to tax liens claimed by Shawnee County, Kansas. The proceeding is presently before the Court on MNB’s motion for summary judgment. The parties have submitted statements of uncontroverted facts and legal memoranda. The Court has allowed the Kansas Bankers Association to file an amicus brief.

MNB is represented by Mark Shaiken of Stinson, Mag &…