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First Nat'l Bank of Omaha v. James Killips, Trustee (In re Earl Brice Equip., L.L.C.), Ch. 7, BK04-84283, A05-8060 (Oct. 9, 2007)

In an adversary proceeding in which the sole issue was whether the county had “assessed” liability for personal property taxes to the debtor, the county sought to amend its response to a request for admission because, while the response as given was a true statement, its format was informal and did not constitute a statutory certificate of assessment.
The court granted the county’s motion to the extent of finding that the response provided was not evidence of legal assessment, and the court did not rely on the response as a certificate of assessment when by separate order it denied the county’s motion for summary judgment on the issue of whether the county held a tax lien in the proceeds of the sale of the debtor’s assets.

Tuesday, October 9, 2007
Judge Timothy J. Mahoney (Retired)