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IN RE AGRIPROCESSORS, INC.

Bankruptcy No. 08-2751. Adversary No. 10-9070.

465 B.R. 822 (2012)

In re AGRIPROCESSORS, INC., Debtor. SHF Holdings, LLC, f/k/a SHF Industries, Inc., Plaintiff, v. Allamakee County, Defendant.

United States Bankruptcy Court, N.D. Iowa.

January 17, 2012.

Attorney(s) appearing for the Case

J. Ted Donovan , Finkel Goldstein Rosenbloom Nash, LLP, Kevin J. Nash , Goldberg Weprin Finkel Goldstein LLP, New York, NY, Robert Cardell Gainer , Cutler Law Firm, West Des Moines, IA, for Debtor.

Brian P. Rickert , Rachel Thomas Rowley, Sean P. Moore , Brown Winick Law Firm, Des Moines, IA, for Plaintiff.

Marty L. Rowlet , Shuttleworth & Ingersoll, P.L.C., Wesley B. Huisinga , Cedar Rapids, IA, for Defendant.

ORDER RE MOTION FOR SUMMARY JUDGMENT AND MOTION FOR RELIEF UNDER RULE 60(b)

THAD J. COLLINS, Chief Judge.

These two related matters came before the Court for hearing. Defendant Allamakee County (the "County") moved for Summary Judgment on the Complaint of Plaintiff SHF Holdings, LLC f/k/a SHF Industries, Inc. ("SHF"). The Complaint seeks a declaration that the County's tax liens on real property SHF purchased from Debtor Agriprocessors, Inc. ("Debtor") are...

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