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AGO NAT. RES. SECTION Fax:3038663558 Aug 26 '97 8:34 P.06 <br /> 2 <br /> Pitkin County and that they had requested information about past <br /> reclamation bond expenditures and anticipated expenditures from <br /> the Division. The Division denies the remainder of the <br /> allegations of paragraph 33 . <br /> 34 . The Division denies the allegations of paragraph 34 . <br /> 35 , The Division admits it has received funds distributed <br /> through the liquidation plan by the Creditors' Trustee. The <br /> Division is without sufficient information and knowledge <br /> regarding the truth or accuracy of the remainder of the <br /> allegations of paragraph 35 and therefore denies them. <br /> 35. The Division admits that part of the relief sought in <br /> this case is disposition of the escrowed funds. The Division <br /> denies the allegations contained in the second sentence of <br /> paragraph 36 . <br /> 37 . The Division, answers and states that all Third-Party <br /> Complaint allegations not specifically admitted herein in <br /> paragraphs 1 through 36 of this Answer are denied. <br /> AFFIRMATIVE DEFENSES <br /> First Affirmative Defense <br /> (Bankruptcy Court Jurisdiction) <br /> 38 . For an affirmative defense to the Third-Party <br /> Complaint, the Division states that interpretation, <br /> implementation, and enforcement of the plan, properly rests with <br /> the bankruptcy court. <br /> Second Affirmative Defense <br /> (Failure to State a Claim) <br /> 39. The request for an accounting from the Division is <br /> irrelevant to the issues at hand. MCR and Louis LaGiglia request <br /> that the Division provide an accounting that specifies the funds <br /> received by the Division through the liquidation plan <br /> (information already in the hands of the Creditors' Trustee) ; the <br /> funds the Division has used; the funds the Division has on hand; <br /> and the work yet to be accomplished with funds from the <br /> liquidation plan. This information is irrelevant to the <br /> Plaintiffs, request for an accounting from the Defendants as to <br /> property sold and taxes paid or unpaid on that property. <br /> Moreover, it is irrelevant to the case overall. If this court <br /> decides that the Creditors' Trust is obligated to pay taxes, then <br /> the Trust must pay those taxes as well as meet the other <br /> obligations under the liquidation plan. This includes what is <br /> still owed to the Division under the liquidation plan. <br /> Consequently, regardless of any accounting by the Division or the <br /> -5- <br />