In Re Skinner Lumber Co., Inc.

MEMORANDUM AND ORDER

J. BRATTON DAVIS, Bankruptcy Judge.

The trustee objects to the $16,019.66 proof of claim filed by Clarendon County for delinquent ad valorem taxes on property — real and personal — all of which has been abandoned by the trustee except for several motor vehicles, on which the tax is I321.00. 1

Stuckey Lumber Company, a creditor secured by the abandoned property which may stand for the payment of the tax, if it is not paid by the estate, has taken the position that the tax claim, being a liability of the debtor, should be paid by the trustee.

DISCUSSION AND CONCLUSION

Clarendon…