United States v. Ravalli County Creamery, Inc.

OPINION AND ORDER

JAMESON, Senior District Judge.

The United States brought this action on behalf of the Small Business Administration (SBA) to foreclose the SBA’s interest in the real and personal property of Ravalli County Creamery, Inc. The SBA acquired its security interest in the property by assignment from Ravalli County Bank in 1977. At the time the government initiated the action Ravalli County Creamery owed defendant Ravalli County (the county), real and personal property taxes for the years 1982-1985 in the amount of $31,134.14. As a result of Ravalli County Creamery’s failure to pay…