Opinion
Case No.: 11-21904 RAG.
September 27, 2011
Evan M. Goldman, Esquire, Federal Bar No. 27311, Mark Edelson, Esquire, Federal Bar No. 29433, Goldman Goldman, P.A., Baltimore, Maryland, Attorneys for Chapter 7 Trustee.
Camela J. Sandmann, Esquire, Federal Bar No. 15616, Assistant County Solicitor, Ellicott City, Maryland, Attorney for Howard County.
STIPULATION AND CONSENT ORDER RESOLVING OBJECTION TO NOTICE OF PRIVATE SALE
Brian A. Goldman, Trustee (the "Trustee"), and Howard County, Maryland ("Howard County"), through counsel, hereby stipulate and agree as follows:
WHEREAS, On June 7, 2011, James M. Jost and Company, Inc. (the "Debtor") filed a voluntary petition under Chapter 7 of Title 11 of the United States Code;
WHEREAS, the Trustee has been appointed the Chapter 7 Trustee, has accepted his appointment, and has qualified as such by having his bond approved;
WHEREAS, on August 9, 2011 the Trustee, through counsel, filed a Notice of Proposed Use, Sale or Lease of Property Outside of the Normal Course of Business (the "Notice") (Document No. 27) pursuant to Bankruptcy Rules 6004(a) and 2002(a)(2), (c)(1), and (k), to sell the personal property (the "Property") described in the Notice, owned by the above-captioned Debtor, free and clear of all liens, encumbrances and other interests; WHEREAS, on August 29, 2011, Howard County, through counsel, filed an Objection to the Notice pursuant to Section 14-804 of the Maryland Tax-Property Article of the Annotated Code of Maryland claiming a lien on the Property in the amount of $2,913.49 (the "Objection").
WHEREAS, Howard County has agreed to accept $2,533.47 in full satisfaction of the Objection and any and all claims against Debtor for personal property tax;
IT IS THEREFORE ORDERED:
1. Within ten (10) days of entry of this Order, the Trustee shall pay Howard County the sum of $2,533.47, which will fully satisfy the amount claimed due in the Objection and any and all claims of Howard County against the Debtor for personal property tax, and
2. The Trustee is permitted to sell the Property described in the Notice free and clear of all liens, encumbrances and other interests.