Richardson v. Pitt County (In Re Stroud Wholesale, Inc.)

ORDER

BRITT, Chief Judge.

The Town of Ayden and Pitt County (Appellants) appealed from the decisions of the bankruptcy court which (1) authorized the sale of real property free and clear of appellants’ ad valorem tax liens, and (2) subordinated appellants’ tax liens to the liens of other creditors in the distribution of the proceeds from the sale. Appellants claim that the bankruptcy court misinterpreted the sale and distribution provisions of the Bankruptcy Reform Act of 1978, 11 U.S.C. § 101, et seq. Alternatively, appellants argue that these provisions are unconstitutional if properly…