MEMORANDUM AND ORDER
BILL H. BRISTER, Bankruptcy Judge.
The tax collectors for the Plainview Independent School District, the City of Plainview, and Hale County and State of Texas have filed proofs of claim for ad valorem taxes totalling $19,296.96 against personal property in the above bankruptcy proceeding. Craig B. Silverthorne claims to be subrogated to $17,981.08 of that amount which represents the portion of...
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