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The relevant undisputed facts of this matter are as follows: <br /> 1. On April 11, 1994, the Court confirmed the second amended plan <br /> of liquidation filed by the Debtor on January 18, 1994 and modified <br /> on February 1, 1994, March 3 , 1994 , March 9, 1994 and April 8 , 1994 <br /> as amended (the "Plan") . <br /> 2 . The Plan provisions which specifically dealt with tax claims <br /> such as those held by Pitkin County state: <br /> 2 . 1 Class 1 -- Property Taxes. Class 1 shall consist of <br /> the Allowed Claims of the State of Colorado and its <br /> political subdivisions, including Garfield County, <br /> Gunnison County, and Pitkin County, for property taxes <br /> accrued to the Effective Date, which are secured by a <br /> senior statutory lien on the Debtor ' s real and personal <br /> property. <br /> 3 . 1 Class The Plan 'eaves unaltered the legal , <br /> equitable, and contractual rights of the Class i claims <br /> (property taxes) . <br /> 6.2 . 2 Disposition of Property Transferred into or <br /> Controlled l Pd by Creditors ' Trust. Property transferred <br /> pursuant to the Creditors ' Trustee ' s power of attorney <br /> shall be transferred free and clear of liens and claims , <br /> except for the statutory lien of real property taxes . <br /> Pending such transfer, all creditors of the Debtor shall <br /> be enjoined from all efforts to collect their claims from <br /> the property which is subject to the Creditors ' Trustee ' s <br /> power of attorney. Net Proceeds of property sold by the <br /> Creditors ' Trustee pursuant to his power of attorney <br /> shall be retained by the Creditors ' Trust and distributed <br /> in accordance with the provisions of the Plan. The <br /> Creditors' Trustee, in his discretion, may terminate the <br /> lease of the mid-Continent Quarry, thereby returning the <br /> property to the lessor, if the Creditors ' Trustee <br /> determines that the detriments of retaining that property <br /> outweigh the benefits of such retention <br /> 6 . 3 Distributions from Creditors ' Trust. The Creditors ' <br /> Trust shall pay property tax claims in Class 1 from the <br /> proceeds of property on which the property taxes are <br /> owed, or as necessary to prevent -oss of title to tax <br /> certificate holders. The Creditors ' Trust also shall pay <br /> the Class 2 Allowed Claim as Provided in section -' . 1 of <br /> the Plan, and tax priority claims as provided in section <br /> 5 . 2 of the Plan. . . . <br />