Industrial Indemnity Co. v. Seattle-First National Bank (In Re North Side Lumber Co.)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
ASHLAND, Bankruptcy Judge.
Industrial Indemnity Company appeals from an order determining that its lien for unpaid workers compensation insurance premiums asserted against property of the debtor North Side Lumber Company is invalid. We affirm.
FACTS
In July 1983 Industrial Indemnity entered into an agreement with North Side Lumber to provide workers compensation insurance coverage for the policy year July 1, 1983 through June 30, 1984. Under the policy 70% of the premium was deferred while 30% was paid in eleven monthly installments. In July 1984 a policy for 1984-85 was executed which…
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