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avail.This manifest failure by Plaintiff is in dereliction of express statutory rights and duties <br /> and constitutes laches. Because of their statutory derelictions, Plaintiffs should not be <br /> granted equitable or equitable sounding relief in this proceeding. <br /> Tenth Affirmative Defense <br /> (MCR Liquidation of Assets) <br /> 119. For an affirmative defense to the allegations of Plaintiffs' complaint, <br /> Defendants reallege the allegations in paragraphs 49-99 above and further state that all <br /> MCR's assets, including all real and personal property and specifically including all Coal <br /> Basin mining equipment, are bankruptcy estate assets subject either to the Bankruptcy <br /> Court imposed"irrevocable power of attorney" (PLAN§6.2.1,see Answer 175,ante) or the <br /> M&F,/KING CONTRACT (4 ILD, Answer Exhibit 1 p. 4). MCR has neither personal nor real <br /> property that can be the subject matter of equitable relief that might be granted by this <br /> Court; moreover,MCR is%ithout power to comply with any affirmative relief that might <br /> be granted by this Court as to its bankruptcy estate assets. <br /> Eleventh Affirmative Defense <br /> (Improper Assessments of Personal Property) <br /> 120. For an affirmative defense to certain of the allegations of Plaintiffs' <br /> complaint,Defendants reallege the allegations in paragraphs 49-99 above and further state: <br /> 121. Following MC-R's January 25, 1991 shutdown of mining operations, <br /> following commencement of the bankruptcy proceeding on February 12, 1992 (to which <br /> Pitkin County was a party), and following sales and scrapping of personal property <br /> pursuant to the M&E/KLNG CO\TR.-kcT approved by the Bankruptcy Court August 13,1992, <br /> Pitkin County continued to assess personal property and Coal Basin mine improvements <br /> as if MCR's Coal Basin mining operations were on-going and had never ceased despite <br /> continued and repeated advice to the contrary. <br /> 122. Assessments following shut-down of Coal Basin mining operations and the <br /> salvage or scrapping of Coal Basin personal property are manifestly improper, illegal and <br /> should be declared by the Court to be uncollectible in whole or in part. <br /> Twelfth Affirmative Defense <br /> (Improper Assessments of Eimco Shop Building) <br /> 123. For an affirmative defense to certain of the allegations of Plaintiffs' <br /> complaint,Defendants reallege the allegations in paragraphs 49-99 above and further state: <br /> 124. During February 1993 the improvement that was the subject matter of Pitkin <br /> CIVIL No.97 cv 131-3 -23- AMENDED ANSWER&COUNTERCLAIMS <br />