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IN RE SAILBOAT PROPERTIES, LLC

No. 10-03718-8-SWH.

IN RE: SAILBOAT PROPERTIES, LLC Debtor.

United States Bankruptcy Court, E.D. North Carolina, Raleigh Division.

March 31, 2011.

ORDER REGARDING VALUATION OF PROPERTY

STEPHANI W. HUMRICKHOUSE, Bankruptcy Judge.

A hearing took place on December 1, 2010, in which the debtor's "dirt for debt" plan of reorganization was confirmed, subject to the court's further determination of the value of approximately 7 acres of real property in Bath, North Carolina (the "Property"). Based on the following analysis, the present value of the property to be surrendered under the debtor's plan is $2,250...

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