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IN RE LAS UVAS VALLEY DAIRIES

Case No. 17-12356-t11.

655 B.R. 219 (2023)

IN RE: LAS UVAS VALLEY DAIRIES, Debtor.

United States Bankruptcy Court, D. New Mexico.

Entered December 1, 2023.

Attorney(s) appearing for the Case

James A. Askew , Daniel J. Behles , George M. Moore , Daniel A. White , Askew & White, LLC, Albuquerque, NM, Edward Alexander Mazel , Jacqueline Ortiz , Askew & Mazel Law, LLC, Albuquerque, NM, for Debtor.

Spencer Lewis Edelman , Paul M. Fish , Douglas R. Vadnais , Modrall Sperling Roehl , Harris & Sisk PA, Albuquerque, NM, for Creditor Committee.

Jaime A. Pena , DOJ-Ust, Albuquerque, NM, for U.S. Trustee.

OPINION

This contested matter involves New Mexico personal property taxes on the debtor's dairy herd. Doña Ana County, which assessed and is now trying to collect the taxes, did not include the prepetition livestock taxes in the proof of claim it filed in this...

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