MEMORANDUM ON OBJECTIONS TO CERTAIN CLAIMS
KENNETH S. TREADWELL, Bankruptcy Judge.
This matter came on for hearing as a result of objections made by Seattle-First National Bank (hereinafter, the "bank"), a secured creditor, to the following claims:
1. Claim of Spokane County, Washington for ad valorem property taxes payable in the last half of 1982 in the amount of $12,035.35, and interest and penalty thereon.
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