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resolve to matters raised by the County. The Court will combine the <br /> analysis due to the overlapping nature of the inquiry. <br /> It is clear that the state court has jurisdiction over this <br /> dispute. The language of the plan left the tax liens and claims <br /> unimpaired with all of their state law rights and remedies. Hence, <br /> the state courts clearly have jurisdiction over any action by the <br /> County to exercise those rights. <br /> On the other hand, the jurisdiction of the bankruptcy court in <br /> a post-confirmation dispute is not as clear. Bankruptcy courts are <br /> courts of limited jurisdiction. In re Gardner (Gardner v. United <br /> States) , 913 F.2d 1515, 1517 (loth Cir. 1990) , citing. Johnson v. <br /> -First- Nat'l Bank of Montevideo, Minn. , 719 F. 2d 270, 273 (8th Cir. <br /> 1983) , cert. denied, 465 U.S. 1012 , 104 S.Ct. 1015 (1984) . Pursuant <br /> to 23 U.S.C. §§ 1334 , 157 and 1471, the bankruptcy courts have <br /> jurisdiction to hear all proceedings arising under or related to a <br /> case under title 11 . in Gardner, the :-nth circuit explained the <br /> Scope and limitations of bankruptcy courts ' ;urisdiction, beginning <br /> with core proceedings: <br /> Bankruptcy courts have jurisdiction over core <br /> proceedings. See 23 U.S.C. § 157 . Core proceedings are <br /> proceedings which have no existence outside of <br /> bankruptcy. (Citation omitted. ) Actions which do not <br /> depend on the bankruptcy laws for their existence and <br /> which could proceed in another court are not core <br /> proceedings._ (Citation omitted. ) <br /> Jd_L, at 1517-1518 . <br /> The circuit court in Garnder then discussed related to <br /> jurisdiction. <br /> Bankruptcy courts also have jurisdiction over related <br /> proceedings, under the authority of 28 U. S. C. § 1471 (b) , <br /> which confers jurisdiction on district courts for cases <br /> related to title 11 proceedings. (Citation omitted. ) <br /> Related proceedings are civil proceedings that, in the <br /> absence of a bankruptcy petition, could have been brought <br /> in a district court or state court. (Citation omitted. ) <br /> " rT!he test for determining whether a civil proceeding is <br /> related in bankruptcy is whether the outcome of that <br /> proceeding could conceivably have any effect on the <br /> estate being administered in bankruptcy. " Pacor inc. v. <br /> - ; . . continued) <br /> eserc_=e_ _.. a manner that _s Inconsistent _t.. =^e ct.^.er, -.ore oec__`__ <br /> rovis_..ns c= _he (Bankrun7zcvj Cade." =.be' :ems=, :32 _ . .3 _Dth CIL. <br /> 4 <br />