Opinion
CASE NO. 301-12036, Jointly Administered
January 15, 2004
BETH A. DUNNING, Brentwood, Tennessee, for Debtors;
LAURA MONROE, Perdue, Brandon, Fielder, Collins Mott, L.L.P., Lubbock, Texas, for Midland County Tax Assessor and Lubbock Central Appraisal District
AGREED ORDER RESOLVING CERTAIN CLAIMS FILED BY LUBBOCK CENTRAL APPRAISAL DISTRICT AND MIDLAND COUNTY TAX ASSESSOR
Upon the agreement by and among the Lubbock Central Appraisal District ("Lubbock"), the Midland County Tax Assessor ("Midland"), and Phoenix Restaurant Group, Inc. ("PRG") and its jointly-administered subsidiaries, debtors and debtors-in-possession in the above-captioned chapter 11 cases (collectively, the "Debtors"), concerning certain claims filed by Lubbock and Midland against the Debtors' estates (the "Tax Claims"),
IT IS HEREBY ORDERED, ADJUDGED, AND DECREED:
1. The Tax Claims identified on the attached Exhibit A (the "Disallowed Tax Claims") shall be disallowed in their entirety.
2. The Tax Claims identified on the attached Exhibit B (the "Allowed Tax Claims") shall be allowed in the priorities and amounts identified on Exhibit B.
3. Lubbock and Midland shall have no further claims against any of the Debtors or their estates for property taxes assessed on or before the date of this Order, aside from the Allowed Tax Claims, in any amount or priority. Any subsequent claims filed by any of these entities against the Debtors for property taxes assessed on or before the date of this Order, whether administrative, priority, or general unsecured, shall be disallowed in their entirety.
IT IS SO ORDERED. EXHIBIT A DISALLOWED TAX CLAIMS CLAIMANT CLAIM ASSERTED ASSERTED NATURE OF NUMBER AMOUNT PRIORITY CLAIM EXHIBIT B ALLOWED TAX CLAIMS CLAIMANT CLAIM ASSERTED ASSERTED NATURE OF NUMBER AMOUNT PRIORITY CLAIM
MIDLAND COUNTY TAX 1129 $266.75 Secured PROPERTY TAX ASSESSOR LUBBOCK CENTRAL APPRAISAL DISTRICT 2697 5,215.49 Administrative PROPERTY TAX MIDLAND CENTRAL APPRAISAL DISTRICT 1128 $196.70 Class 5 Priority Tax PROPERTY TAX