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-- The relevant undisputed facts of this matter are as follows: 1. On April 11, 1994, the Court confirmed the second amended plan of liquidation filed by the Debtor on January 18, 1994 and modified on February 1, 1994, March 3, 1994, March 9, 1994 and April 8, 1994 as amended (the "Plan"). 2. The Plan provisions which specifically dealt with tax claims such as those held by Pitkin County state: 2.1 Class 1 -- Property Taxes. Class 1 shall consist of the Allowed Claims of the State of Colorado and its political subdivisions, including Garfield County, Gunnison County, and Pitkin County, for property taxes accrued to the Effective Date, which are secured by a senior statutory lien on the Debtor's real and personal property. 3.1 Class The Plan -eaves anaitered ~he '_egal, equitable, and contractual rights of the Class ~ claims (property taxes). 6.2.2 Disposition of Property Transferred into or Controlled by Creditors' Trust. ?roperty transferred pursuant to the Creditors' Trustee's power of attorney shall be transferred free and clear of liens and claims, except for the statutory lien of real property taxes. Pending such transfer, all creditors of the Debtor shall be enjoined from all efforts to collect their claims from the property which is subject to the Creditors' Trustee's power of attorney. Net Proceeds of property sold by the Creditors' Trustee pursuant to his power of attorney shall be retained by the Creditors' Trust and distributed in accordance with the provisions of the Plan. The Creditors' Trustee, in his discretion, may terminate the lease of the mid-Continent Quarry, thereby returning the property to the lessor, if the Creditors' Trustee determines that the detriments of retaining that property outweigh the benefits of such retention 6.3 Distributions from Creditors' Trust. The Creditors' Trust shall pay property tax claims in Class 1 from the proceeds of property on which the property taxes are owed, or as necessary to prevent _oss of title to tax certificate holders. The Creditors' "'rust also =_hall pay the Class Z Allowed Claim as provided .n Section =.i of the Plan, and tax priority claims as provided in Section 5.2 of the Plan....