IN RE SUNNYSLOPE HOUSING LIMITED PARTNERSHIP

Case No. 2:11-bk-02441-RJH.

In re SUNNYSLOPE HOUSING LIMITED PARTNERSHIP, Chapter 11, Debtor.

United States Bankruptcy Court, D. Arizona.

December 12, 2012.


MEMORANDUM DECISION

RE VALUE OF LIHTC

RANDOLPH J. HAINES, Bankruptcy Judge.

After trial on December 6, 2011, this Court found the value of First Southern's interest in its collateral, for purposes of Bankruptcy Code § 506(a), to be $2.6 million. That value was essentially the value of the Debtor's real property plus improvements, but not including the value of the Low Income Housing Tax Credits, because the evidence conclusively demonstrated...

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