10000022103

Case 8:10-bk-16743-TA
Doc 812 Filed 04/30/12 Entered 04/30/12 16:05:51 Main Document Page 1 of 23
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LEROY SMITH, State Bar No. 107702
County Counsel, County of Ventura

2
3
JOHN E. POLICH, State Bar No. 179295
Assistant County Counsel

800 South Victoria Avenue, L/C #1830 Ventura, California 93009-1830
Telephone:
Facsimile:
(805)654-2185
(805)654-2592
5 E-mail:
john.polich@ventura.org
6 Attorneys for Creditor Ventura County

Treasurer-Tax Collector
7
IN THE UNITED STATES BANKRUPTCY COURT
9 10
CENTRAL DISTRICT OF CALIFORNIA SANTA ANA DIVISION
11
In re:
Case No. 8:10-BK-16743-TA
12
WESTCLIFF MEDICAL
13 LABORATORIES, INC.,
) ) )
)
Jointly Administered with Case No. 8:10-BK-16746-TA

Chapter 11 Cases
14
15
16 BIOLABS, INC.,
17
Debtor.
) ) )
OPPOSITION OF CREDITOR VENTURA COUNTY TREASURER-TAX COLLECTOR TO
DEBTORS' SIXTH OMNIBUS
) ) )
Debtor. )
MOTION FOR ORDER DISALLOWING CLAIMS (TAX CLAIMS)
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19
20
}
)
I
Time:
Hearing Date:
Courtroom:
5/30/12
5B
10:00 a.m.
21
INTRODUCTION
22
1. Debtors Westcliff Medical Laboratories, Inc., and BioLabs, Inc. (collectively,
23 "Debtors"), have filed a Sixth Omnibus Objection to Claims (Tax Claims) ("Objection")
24 requesting an order disallowing, in part, claims of Creditor Ventura County Treasurer-Tax

25 Collector ("Ventura County") for delinquent business property taxes. The basis for the
26 Objection is that some of the delinquent taxes referenced in the claims relate to tax years
27 that commenced after Debtors sold their property (Objection, 12:16-13:12). Ventura
28 County agrees that some of the delinquent taxes should not have been assessed to
1
OPPOSITION OF CREDITOR VENTURA COUNTY TREASURER-TAX COLLECTOR TO MOTION TO

STRIKE OBJECTION
Case 8:10-bk-16743-TA
Desc
1 Debtors. However, the Objection overstates the amount of claimed taxes and penalties
2
3
that should be disallowed.

II
4
5
6
DEBTORS' OBJECTION SHOULD BE DENIED IN PART BECAUSE THE

PROPERTY TAXES REFERENCED IN VENTURA COUNTY CLAIM NO. 208
WERE PROPERLY ASSESSED TO DEBTORS
2. Ventura County filed two claims for delinquent personal property taxes in these
8 proceedings. Claim No. 208 asserted a priority unsecured claim for $2,298.84 in
9 delinquent property taxes and penalties, including $826.40 in taxes and penalties assessed
10 to Debtors for the tax year beginning July 1,2010, and ending June 30,2011. (See Claim 11 No. 208, attached hereto as Exhibit 1.) Claim No. 243 asserted an administrative claim
12 for delinquent property taxes and penalties assessed to Debtors for the tax year beginning 13 July 1, 2011, and ending June 30, 2012. (See claim No. 243, attached hereto as
14 Exhibit 2.)
15
3. In their Objection, Debtors suggest that claim No. 208 should be disallowed in
16 the amount of the $826.40 assessed to Debtors for the tax year beginning July 1, 2010, on
17 the grounds that Debtors soldthe assessed property effective June 16,2010. (Objection,
18 12:25-13:1.) However, this analysis ignores California law that establishes the date for
19 determining the ownership of property for property tax purposes. Revenue and Taxation
20 Code section 405 provides that taxable property is assessed to the person who owns,
21 claims, possesses, or controls it as of the "lien date." (Rev. & Tax. Code, 405(a).) The
22 "lien date" for this purpose is January 1 of the tax year immediately preceding the tax year
23 for which the taxes are assessed. (Rev. & Tax. Code, 2192.) Accordingly, because
24 Debtors owned property in Ventura County as of January 1, 2010, taxes on the property
25 for the tax year commencing on July 1, 2010, were property assessed to Debtors.
26 4. Because Debtors no longer owned property in Ventura County on
27 January 1, 2011, they should not have been assessed property taxes for the tax year 28 commencing on July 1, 2011. Accordingly, Ventura County agrees with Debtors'
2 OPPOSITION OF CREDITOR VENTURA COUNTY TREASURER-TAX COLLECTOR TO MOTION TO
STRIKE OBJECTION
Case 8:10-bk-16743-TA
Desc
Objection as it pertains to its claimNo. 243, and has withdrawn the claim. (See
Withdrawal of Claim, attached hereto as Exhibit 3.)
3
4 5
5. The Objection asserts, further, that some of the delinquentproperty taxes and
penalties referenced in Ventura County claim No. 208 (specifically, $1,472.44 in taxes
that came due in 2004 and 2006) should be treated as general unsecured claims.
6
7
(Objection, 13:2-9.) However, Ventura County has recorded tax liens for the applicable
amounts pursuant to Revenue and Taxation Code section 2191.3. (Exhibit 1, pp. 8, 12.)
By law, the liens have the effect of a judgment lien and remain in effect for 10 years from the date of recordation, until discharged or renewed. (Rev. & Tax. Code, 2191.4.)
8 9
10
Accordingly, the Ventura County claims were appropriately filed as priority claims.
Ill
11 12
13 14 15
RESERVATION OF RIGHTS
6. Ventura County reserves its rights to amend, modify or supplement this

opposition.
IV
16
17 18 19 20
CONCLUSION
7. The Court should deny the Objection for the reasons stated above.
V
ADDITIONAL INFORMATION
8. Address to which Debtors must send any reply to this opposition:

John E. Polich
21
22
Assistant County Counsel Office of the County Counsel

800 South Victoria Avenue, L/C # 1830 Ventura, California 93009
23 24
25
Telephone No.: (805)654-2592 Facsimile No.: (805)654-2185

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STRIKE OBJECTION
Case 8:10-bk-16743-TA
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9. Person possessing ultimate authority to reconcile, settle or otherwise resolve the claim on behalf of Ventura County:
3
4
Chief Deputy Tax Collector

800 South Victoria Avenue, L/C #1290
Ventura, California 93009
5
6
Telephone: Please contact through the attorney above at (805) 654-2592.

LEROY SMITH
7
8
County Counsel, County of Ventura
Dated:
Wjl
Bv ^v^ (?,^fi
JOHN E. POUCH
9
10
Assistant County Counsel
Attorneys for Treasurer-Tax Collector

11 12 13 14 15 16 17 18 19 20 21 22 23
24 25
26 27 28
4

STRIKE OBJECTION
Case 8:10-bk-16743-TA
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EXHIBIT 1
Case 8:10-bk-16743-TA
B-10 (Official Form 10) (12/07)
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United States Bankruptcy Court

Name or Debtor.
Central District of California

Case Number.
PROOF OF CLAIM
Westdiff Medical Laboratories, Inc.
8:10-16743-RK
NOTE: Thisform should not beused tomake aclaim for an administrative expense arising after the commencement ofthe case. Arequestfor payment ofan
administrative expense maybefiled pursuant to 11 U.S.C. 503.
Ventura County TaxCollector

Ventura County Tax Collector Attn: Bankruptcy
800 S. Victoria Ave.
Name of Creditor (Uic person orother entity to whomthedebtor owesmoney or property):

Name and address where notices should be sent:
O Check this box to indicate that this
claim amendsa previously Hied

claim.
Court Claim Number:
Ventura. CA 93009-1290
FILED
sfp 17 2010
__
CLERK U S BANKRUPTCY COURT /ENTRAL DISTRICT O*- CAUFORM~ gy Dc[".' '""'*'
(IfknoMv)
Telephone number:
(805) 654-3775
Filed on:
Name and address where payment should be sent (ifdifferent from arx ve):
O Check this box if you arc aware that anyone else has filed a proof of claim relatingto your claim Attach copy of statement giving particulars. O Check this box if you arc the debtor or trustee in this case
Telephone number:
t. Amount of Claim as of Date Case Filed:
2,235.84
5. Amount of Claim Entitled to
Ifall orpart of your claim issecured, complete item 4 below; however, if all of your claim isunsecured, donot complete
item 4.
Priority under 11 U.S.C. 507(a). If any portion of your claim falls in

one of the following categories,
check the box and state the
amount.
If all orpart of your claim is entitled to priority, complete item5.
O^hcck this box ifclaim includes interest or other charges in addition to the principal amount ofclaim. Attach itemized
statement of interest or charges.
Specify the priority of the claim O Domesticsupportobligations under 11 U.S.C. 507(aXIXA) or (aXI XB).
2. Basis for Claim: Property Taxes

(See instruction #2 on reverse side.)
3. Last four digits ofany number by which creditor Identifies debtor: Vanous-See Attached
3a. Debtor may have scheduled account as: Schedule F- $ 0.00
(Sec instruction 03a onreverse side.)
4. Secured Claim (See instruction #4 on reverseside.)
information.
O Wages, salaries, or commissions(up

to $10,950*) earned within 180 days before filing of the bankruptcy
petitionor cessation of the debtor's

business, whichever is earlier - 11 U.S.C. 507 (aX4).
Check the appropriate box ifyour claim issecured by alien on property or aright ofsetoff and provide the requested
Nature of propertyor right of setoff:
Describe:
n Real Estate
n Motor Vehicle
11 Other
1 Contributions to an employee benefit plan-II U.S.C 507(aX5)
Value of Propcrty:$_
Annual Interest Rate
D Up to $2,425* of deposits toward purchase, tease,or rental of property or services for personal, family, or
household use - 11 U.S.C 507 (aX7).
Amountof arrearage andother charges asof time casetiledincluded in secured claim.

If any: $
Amount of Secured Claim: $_
Basis for perfection:

Amount Unsecured: $
It Taxes or penalties owed to
governmental units- 11 U.S.C. 507

(aX8).
6. Credits: The amount ofall payments onthis claim has been credited for the purpose ofmaking this proofofclaim.
7. Documents: Attach redacted copies of any documents that support theclaim, such aspromissory notes, purchase orders, invoices, itemized statements of running accounts, contracts, judgments, mortgages, and security agreements
O Other- Specify applicable paragraph

ofllU.S.C.507(aX_).
Amount entitled to priority:
You may also attach asummary. Attach redacted copies ofdocuments providing evidence of perfection of asecurity interest. Youmay also attach asummary. (See definition of"redacted" on reverse side.)
DONOTSENDORIGINAL DOCUMENTS. ATTACHED DOCUMENTS MAY BE DESTROYED AFTKR
SCANNING.
2,298.84
*Amounts are subject to adjustment on 4/1/10 and every 3 years thereafterwith respect to cases commenced on or after
If the documentsare not available, pleasecxptain:
thedateofadjustment.
FOR COURT USE ONLY
Signature: The person filing this claim must sign it. Sign and print name and title, ifany, ofthe creditor or other pcrso/tiuithorizcd to file this claim and state address and telephone number ifdifferent from the notice
addrcssîoye. Attach copyof power of attorney, if any.
eputy-jTax collector 6
Penaltyforpresentingfraudulent claim: Fine ofup to$500,000 or imprisonment for up to 5 years, or both. 18 U.S.C. 152 and 3571.
VENTURA COUNTY TAX COLLECTOR
DEBTOR NAME:
WESTCLIFF MEDICAL LABORATORIES INC
CASE NO:
8:10-16743-8K
PETITION DATE:
PRE-PETTTION DEBT
May 19. 2010
STATEMENT
SITUS
10.35 0.00
0.00 0.50
0
PARCEL/ACCT. 39
0
PROPERTY
YEAR
2006 2010
762.90 539.14 287.26
33.51 3.35
NUMBER
430421 403968
69.04 0.00 0.00
415774
TAX
10% MONTHLY MONTHS X DEFAULT COLLECTION PENALTY PENALTY IN DEFAULT MONTHS FEE
403.65 0.00 0.00
67
TOTAL
158.79
0.00 0.00
1,394.38
539.14
Case 8:10-bk-16743-TA
213-0-070-135/017 213-0-070-135/017
2010
1701 SOLAR DR #190. OXNARD CA 1701 SOLAR DR #190. OXNARD CA
FURNITURE. EQUIP 4 MACHINERY FIXTURES. FURNITURE & EQUIP
526-0-170-010/011 FIXTURES & SUPPLES

2004 423006
558 N VENTU PARK RD #C. THOUSAND OAKS CA FIXTURES & SUPPLIES
287.26 33.50
7.70
78.06
693-0-140-065/182
$1.622.81 $7239
1250 LA VENTADR #204. THOUSAND OAKS CA
TOTAL
$437.15
$166.49
$2,298.84
Desc
Case 8:10-bk-16743-TA
2006-2007
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UNSECURED TAXES
JOINT CONSOLIDATED TAX BILL

CITIES-COUNTY-SCHOOLS-SPECIAL DISTRICTS OF VENTURA COUNTY
BILLED: 10/23/2006
TAX RATE AREA
ARC: 662251
STATEMENT NO
COUNTY OF VENTURA
TAX COLLECTOR 4304210
PARCEL OR ID NUMBER
ACCOUNT
03202
213-0-070-135
017
800 South Victoria Avenue, Ventura, CA 93009-1290 Office Hours: Monday - Friday 8:00 a.m. - 4:45 p.m.
TAX RATE GENERAL 1.149537

TAX RATE L and I
(805) 654-3744 wwwventurapropertvtaxorq

SITUS: 1701 SOLAR DR 0190
DBA:
DESCRIPTION
WESTCLIFF MEDICAL LABORATORIES

SUPPLIES
WESTCLIFF MEDICAL LABORATORIES II

1701 SOLAR DR 0190 OXNARD CA 93030-0141
0p PROPERTY
OFFICE FURNITURE AND EQUIPMENT

PROFESSIONAL EQUIP & LIBRARY MACHINERY AND EQUIPMENT
SALE OR DISPOSAL OF PROPERTY DESCRIBED ABOVE AFTER JANUARY 1, OF THE
EFFECTIVE TAX YEAR DOES NOT RELIEVE THE OWNER OF RECORD (LISTED ABOVE) OFTHIS BILL.
DO NOT FORWARD THIS BILL TO THE NEW OWNER
! PROPERTYIS TAXEDAT 1% OF FULL CASHVALUE
i
!
PLUS VOTERS APPROVED BOND INDEBTEDNESS

TYPE
FULL VALUE
SERVICE AGENCY GOVERNED BY BOARO Of SUPERVISOR
RATE PER $100
AMOUNT
-I
JEFF TAX YEAR:
JPERREVENUE &TAX CODE
! 531.0 506 463 4.400
TYPE 90
690.41
2005
| LAND
I IMPROVEMENTS
I PERSONAL PROPERTY I TRADE FIXTURES
i
55.660
SEE ARC
I AIRCRAFT
I EXCEPTION
!
NET TAXABLE
60.060
TOTAL TAX DUE
762.90
THE FOLLOWING PENALTIES AND FEES WILL BE ADDED
DELINQUENT
TO DELINQUENT ACCOUNTS:
AFTER 12/31/2006-10% PENALTY
69.04
10.35
CLOSE OF BUSINESS
12/31/2006
AFTER 02/28/2007-1.5% PEN. PER MO.
AFTER 03/31/2007-23% COLL. FEE SENO THIS STUB WITH YOUR PAYMENT DETACH ALONG DOTTED LINE
445.05
158.79
2006-2007 Date printed: 9/15/2010
UNSECURED TAX STATEMENT - VENTURA COUNTY

10 PERCENT NON-FILING PENALTY

6904 22783
PARCEL OR ID NUMBER
ACCOUNT
STATEMENT NO
[_ 213-0- 070-135
017
4304210
_L
PAY THIS AMOUNT
J&*&rfT
Make check payable to:
VENTURA COUNTY TAX COLLECTOR Please put Assessor's Parcel* on check
AFTER THE END OF SEP 2010CALL OUR OFFICE FOR THE CURRENT PAYOFF AMOUNT. ADDITIONAL PENALTIES WILL ATTACH TOTHE AMOUNT SHOWN. FAILURE TO PAY THECORRECT AMOUNT MAY RESULT IN THE RECORDING OF A TAX LIEN(R and T CODE 2191.3)
0M30MBlDllS310bDDDDDD7bSliD0QDDD0cl,:ID73ei3a07D135DDQ17M
Case 8:10-bk-16743-TA
20080228-00031559-0
Desc
Recording Requested By: VENTURA COUNTY TAX COLLECTOR

800 South Victoria Avenue
Ventura, California 93009-1290

When recorded, return to Tax Collector
Pages: 1
Fee: 0
2/28/2008 4:50:00 PM
Ventura County Recorder Philip J. Schmit
VENTURA COUNTY TAX COLLECTO

Ventura, California 93009-12^

(805) 654-37A4
THIS IS TO NOTIFY YOU THAT A TAX/jR rBS BE]

FILED WITH RESPECT TO UNSECURECT BROPERTY
CERTIFICATE OF TAX LIEN
LAWRENCE L. MATHENEY
_ t
corapl lance with the provisions of Section 2191.3 and 2191^4

there are on record In my of f Ice del mquent personal pn
f th\Revenue andjXffltlon Code, certify that
of VentvJfka County JSiate of Cal ifornla, in
ertfotaxeJB as ser^pj^npelow. These taxes were duly
assessed, computed and levied, together with Interest^

below and are against the person or persons named hen saldamount(s). In addition, further penalties wi 1 of each month beginning on the second month after
penwltleVfor the year(s) and amounts(s) set forth

d thorn pepagpns arawi abl e to Ventura County for
Sunday or a legal holiday, the additional 1.5% paffajpty
ueWi sani taxeSirS^^he rate of 1.5% on the 1st day nc%. If tbe last day of any month falls on Saturday, taches onVhe^next business day.
ASSESSEE AND ADDRESS
YEAR/lABCEL/ACCOUNT
-08
AMOUNT
WESTCLIFF MEDICAL LABORAT

213-0-070-135
017
03202
1001.73
From the time of record] for a per 1od of ten yea

all accrued Interest a
f 1cfi*o, this Ilen has the force, effect and priority of a judgment 1len
theVeof. The amount required to be paid as shown herein together with
re&nwill constitutes Hen upon all real and personal property owned
named assessee(s ) .
or hereafter acquired
Tax Cot lector
sC~J**~' S&y^00L*+**-i*S
lount on this lien!
Deputy
Incorrect payments will be returned

and lien will remain in force.
Pect pay-off: (805) 654-3744
Case 8:10-bk-16743-TA
2010-2011
Desc
UNSECURED TAXES

CIT1ES-COUNTY-SCHOOLS-SPECIAL DISTRICTSOF VENTURA COUNTY
FISCAL YEAR JULY 1, 2010 TO JUNE 30. 2011
COUNTY OF VENTURA
TAX RATE AREA PARCELOR I O NUMBER j ACCOUNT
STATEMENT NO j
TAX COLLECTOR
03202
213-0-070-135
017
I 4039680 I
800 South Victoria Avenue, Ventura, CA 93009-1290
Office Hours: Monday - Friday 8:00 a.m. - 4:45 p.m.

TAX RATE I and I
(805) 654-3744 ww.venturapropeytYtax.orn

SITUS: 1701 SOLAR DR 0190
DBA:
DESCRIPTION
WESTCLIFF MEDICAL LABORATORIES

TRADE FIXTURES
SUPPLIES OFFICE FURNITURE AND EQUIPMENT PROFESSIONAL EQUIP & LIBRARY
WESTCLIFF MED LABORATORIES INC 1821 E DYER RD 100 SANTA ANA CA 92705
OF PROPERTY
SALE OR DISPOSAL OF PROPERTY DESCRIBED ABOVE AFTER JANUARY 1, OF THE EFFECTIVE TAX YEAR DOES NOT RELIEVE THE OWNER OF RECORD (LISTED ABOVE) OFTHIS BILL.
PROPERTY S TAXED AT 1% OF FULLCASH VALUE PLUS VOTERS APPROVED BONO INDEBTEDNESS
TYPE FULL VALUE
SERVICE AGENCY
GOVERNED BY BOARD OF SUPERVISOR
RATE PER $100
AMOUNT
475.
PROP 13 MAXIMUM 1% TAX

EL SCH BD RIO HI SCH BOND OXNARD
1.000000
.029300 .010900 .013900 .004300
13. 5 6 2 36
LAND
; IMPROVEMENTS
; PERSONAL PROPERTY
8.500
VTA COMM COLLEGE BD METROPOLITAN WTR

CITY OXNARD DIST#1
.076637
j TRADE FIXTURES
!
39.000
! AIRCRAFT
!
I EXCEPTION
NET TAXABLE
47,500
TOTAL TAX DUE
53914
DELINQUENT
CLOSE OF BUSINESS
08/31/2010
AFTER 08/31/2010-10% PENALTY AFTER 10/31/2010-1.5% PEN. PER MO. AFTER 11/30/2010-23% COLL. FEE
SEND THIS STUB WITH YOUR PAYMENT - DETACH ALONG DOTTED LINE
53.91 8.08 ,
8.08 |
124.00 j
2010-2011 Date printed: 9/15/2010
WESTCLIFF MED LABORATORIES INC

1821 E DYER RD 100 SANTA ANA CA 92705
5391 17791
PARCEL OR ID NUMBER
ACCOUNT
STATEMENT NO. I
213-0-070-135
017
4039680
PAY THIS AMOUNT
JJXEUD-OPSEJÔI0 .J59ZM
AFTER THE END OF SEP 2010 CALL OUR OFFICEFOR THECURRENT PAYOFF AMOUNT. ADDITIONAL PENALTIES WILL ATTACH TO THE AMOUNT SHOWN. FAILURE TO PAY THE CORRECT AMOUNT MAY RESULT IN THERECORDING OF A TAX LIEN(R and T CODE 2191.3)
bMOBibaDioaaiiooDQDDasaTmoQODQOsâoseiBoaTOiasDDOiTB
Case 8:10-bk-16743-TA
2010-2011
Desc
UNSECURED TAXES

FISCAL YEAR JULY 1.2010 TO JUNE 30,2011
COUNTY OF VENTURA
! TAX RATE AREA PARCEL OR 1.0 NUMBER
ACCOUNT
STATEMENT NO. j
TAX COLLECTOR
08018
526-0-170-010
011
i 4157740 !

SITUS: 558 N VENTU PARK RD 0000C
TAX RATE L and I
DBA: WESTCLIFF MEDICAL LABORATORIES INC

DESCRIPTION TRADE FIXTURES
SUPPLIES

1821 E DYER RD SANTA ANA CA 92705
OF PROPERTY
SALEOR DISPOSAL OF PROPERTY DESCRIBED ABOVE AFTER JANUARY 1, OF THE
EFFECTIVE TAX YEAR DOES NOT RELIEVE THE OWNER OF RECORD (LISTED ABOVE) OF"THIS BILL.
PROPERTYISTAXEDAT 1* OF FULL CASHVALUE PLUSVOTERS APPROVEDBOND INDEBTEDNESS
TYPE
SERVICE AGENCY
RATE PER $100
AMOUNT
|
i
FULL VALUE
LAND
PROP 13 MAXIMUM 1% TAX UNI SCH BD CONEJO VLY VTA COMM COLLEGE BD
METROPOLITAN WTR
1.000000 .026400 .013900 .004300
275.00 I
7 ?fi !
3.82 i
1.18 I
IMPROVEMENTS
; PERSONAL PROPERTY
TRADE FIXTURES
27,500
i
i
1
i !
i AIRCRAFT
| EXCEPTION
j
i
|
27,500
|
!
! NET TAXABLE
TOTAL TAX DUE
287.26
i
i
j
i
L
DELINQUENT
CLOSE OF BUSINESS
THE FOLLOWING PENALTIESAND FEES WILI. BE ADDED

08/31/2010
AFTER 08/31/2010-10% PENALTY AFTER 10/31/2010-1.5% PEN. PER MO. AFTER 11/30/2010-23% COLL FEE
SEND THIS STUB WIT H YOUR PAYMENT - DETACH ALONG DOTTED LINE
28.72 4.30
4.30 ! 66.06 j
2010-2011 Date printed: 9/15/2010
UNSECURED TAX STATEMENT - VENTURA COUNTir

2872
PARCEL ORID NUMBER !

526-0-170-010
ACCOUNT
011
STATEMENT NO
9478
4157740
PAY THIS AMOUNT

BYE
2010

Please put Assessor's Parcel* on check
AFTER THE END OF SEP 2010 CALL OUR OFFICE FOR THE CURRENT PAYOFF AMOUNT. ADDITIONAL PENALTIES WILL ATTACH TO THE AMOUNT SHOWN. FAILURE TO PAY THE CORRECT AMOUNT MAY RESULT IN THE RECORDING OF A TAX LIEN(R and T CODE 2191.3)
M415?7MDlQa311DD000Q0Efi7at.DDDG0D315,:lflS2bDl?0D10D0Dlll
10
Case 8:10-bk-16743-TA
2004-2005
Desc
UNSECURED TAXES

COUNTY OF VENTURA
TAX RATE AREA
PARCEL OR ID NUMBER
ACCOUNT
STATEMENT NO
TAX COLLECTOR
08086
693-0-140-065
182
i ; 4230060
800 South Victoria Avenue, Ventura, CA 93009-1290 Office Hours: Monday - Friday 8:00 a.m. - 4:45 p.m.
TAX RATE GENERAL 1.047200 TAX RATE L and I

SITUS: 1250 LA VENTA DR 0204
DBA:
DESCRIPTION
WESTCLIFF MEDICAL LABS
WESTCLIFF MEDICAL LABS INC

1250 LA VENTA DR #204 THOUSAND OAKS CA 91361
OF PROPERTY
SALE OR DISPOSAL OF PROPERTY DESCRIBED ABOVE AFTER JANUARY 1, OF THE
EFFECTIVE TAX YEAR DOES NOT RELIEVE THE OWNER OF RECORD (LISTED ABOVE) OFTHIS BILL.
PROPERTY IS TAXED AT 1% OF FULLCASH VALUE PLUS VOTERS APPROVED BONO INDEBTEDNESS
TYPE FULL VALUE SERVICE AGENCY
RATEPER
$100
AMOUNT
AuruiMT
32.00
PROP 13 MAXIMUM 1% TAX

UNI SCH BD CONEJO VLY
LAND
IMPROVEMENTS
VTA COMM COLLEGE BD METROPOLITAN WTR

3,200
1.000000 .024500 .016600 .006100
.78 .53 .20
PERSONAL PROPERTY TRADE FIXTURES
AIRCRAFT EXCEPTION
NET TAXABLE
3,200
TOTAL TAX DUE
33.51
DELINQUENT CLOSE OF BUSINESS

08/31/2004
TO DELINQUENT ACCOUNTS: AFTER 08/31/2004-10% PENALTY

AFTER 10/31/2004-1.5% PEN. PER MO. AFTER 11/30/2004-23% COLL. FEE
SENDTHIS STUBWITHYOURPAYMENT DETACH ALONG DOTTED LINE
0.50
3.35 35.50
7.70
2004-2005
Date printed: 9/16/2010

WESTCLIFF MEDICAL LABS INC
1250 LA VENTA DR #204 THOUSAND OAKS CA 91361
335
1105
| PARCEL OR ID NUMBER [ ACCOUNT

693-0-140-065
182
jSTATEMENT NC-j
4230060 j
^80tf6~
PAY THIS AMOUNT

AFTER THE END OF SEP 2010 CALLOUR OFFICE FORTHE CURRENT PAYOFF AMOUNT. ADDITIONAL PENALTIES WILL ATTACH TO THE AMOUNT SHOWN. FAILURE TO PAY THE CORRECT AMOUNTMAY RESULT INTHE RECORDINGOF A TAX LIEN(R and T CODE 2191.3)
aMSaDDbOlQaaiOMDOOODDOBBSlDDQDDDDMMSbbTaDlMDObSDDiaSE
11
Case 8:10-bk-16743-TA
Desc
Recording Requested By: VENTURA COUNTY TAX COLLECTOR

20050224-0045969
Ventura, California 93009-1290

When recorded, return to Tax Collector
Pages: 1
02/24/2005
Fee: $0.00
4:50pm
Ventura County Recorder Philip J. Schmit

Ventura, California 93009-129 (805) 654-3744
THIS IS TO NOTIFY YOU THAT A TAXfi\ER V&& BE)

FILED WITH RESPECT TO UNSECURELy B&OFERTY
CERTIFICATE OF TAX
Tax Colli
lentGfca County. J5sate of Cal ifornla. m
compl lance with the provisions of Section 2191 3 and 21! there are on record in my office del inquent personal assessed, computed and levied, together with interest below and are against the person or persons named
saldaroount(s). Inaddltlon. further penalties w11 of each month beginning on the second month af
Revenueand Taxation Code, certify that
as ser^^prAjh pjelow. These taxes were duly

for theyeams).and amounts(s) set forth
|ons are^rTable to Ventura County for

next business day.
taxwta*5fne rate of 1.5% on the 1st day

last day of any month falls on Saturday,
Sundayor a legal hoi 1day, the additional 1.5% p
ASSESSEE AND ADDRESS
AMOUNT
WESTCLIFF MEDICAL LABS

182 55.56
1250 LA VENTA DR #204 THOUSAND OAKS CA
08086
From the t ime of record,
for a per iod of ten yea

al 1 accrued Interest a
ithereof. The amount requ 1 to be pa 1 red das shown here 1 together w1 th h

nw1ll constitute a lien upon a 11 real and personal property owned named assessee(s).
fictftff, this 1len has the force, effect andpriori ty of a judgment 1len
or hereaf ter acqu load
Tax Col l e c t o r
.^J^^^'^^
Deputy
12
Case 8:10-bk-16743-TA
Desc
PROOF OF SERVICE
STATE OF CALIFORNIA, COUNTY OF VENTURA
The undersigned declares: I am a resident of or employed in the County of Ventura, State of California. I am over the age of 18 and not a party to the within action. My business address is Treasurer - Tax Collector, County of Ventura, 800 South Victoria Avenue, Ventura,
California 93009-1290.
On September 16, 2010,1 served the within Proof of Claim on:

7
Ron Bender Levene, Neale, Bender, Yoo & Brill LLP

10250 Constellation Blvd., Suite 1700
Attorney for Debtor(s)
Los Angeles, CA 90067

10
[ X ] by an express service carrier, (a guaranteed next day delivery service), a true copy
11
12
of the above-stated document in an envelope or package designated by said carrier and addressed to the person(s) on whom it is to be served.
13
14
] by addressing an envelope toeach of the above-named person(s) as indicated above, and placed in each envelope a true copy of each of said documents, and by then sealing and depositing said envelope, with postage thereon fully prepaid, in the United States
mail at Ventura, California, where is located the office of the attorney for the persons by
and for whom said service was made.
15
16
17
[X ] (STATE) I declare under penalty of perjury under the laws of the State of
Californiathat the foregoing is true and correct. Executed on September 16,2010, at
Ventura, California.
18
19
20
] (FEDERAL) I declare under penalty of perjury that I am employed in the office of the
member of the bar of this court at whose direction the service was made.
21
22
23
rk fc^l tfu-i-0 Yf
LY BARNES
24
25
26
27
28
13
Case 8:10-bk-16743-TA
Desc
EXHIBIT 2
Case 8:10-bk-16743-TA
Desc
Ventura County Tax Collector Mary Barnes, Deputy Tax Collector Bankruptcy Department
Ventura, CA 93009-1290
(805) 664-3775
UNITED STATES BANKRUPTCY COURT CENTRAL DISTRICT OF CALIFORNIA

In re:
Case No. 8:10-bk-16743-TA
WESTCLIFF MEDICAL
Chapter 11
ADMINISTRATIVE PRIORITY TAX CLAIM
LABORATORIES, INC.,
Debtor.
Date of Petition:
Total Claim:
May 19, 2010

$316.80
1. The undersigned, whose business address is shown above, is the Tax Collector of the County
3. The amount ofall payments on this claim has been credited and deducted for the purpose of
making this claim
Total Tax Due
ofVentura, and is authorized to make this proof of claim on behalf of the County. 2. The claim is for taxes due under the Revenue and Taxation Code of the State of California.
Parcel Number - Statement 526-0-170-010/011
Tax Year
2011
$316.80
4. Make check payable to the Ventura County Tax Collector and mail it to:
Ventura County Tax Collector
Attn: Bankruptcy
fJASlMA
BARNES ax Collector
Date:
October 31, 2011
14
Case 8:10-bk-16743-TA
2011-2012
Desc
UNSECURED TAXES

FISCAL YEAR JULY 1. 2011 TO JUNE 30. 2012
STEVEN HINTZ
TAX RATE AREA PARCEL OR ID NUMBER
ACCOUNT
j STATEMENT NO
TAX COLLECTOR
08018
526-0-170-010
011
j 4155070
TAX RATE GENERAL 1.047300 TAX RATE L and I

SITUS: 558 N VENTU PARK RD 00O0C
DBA: WESTCLIFF MEDICAL LABORATORIES INC

DESCRIPTION OF PROPERTY
TRADE FIXTURES SUPPLIES
SALE OR DISPOSAL OF PROPERTY DESCRIBED ABOVE AFTER JANUARY 1, OFTHE
EFFECTIVE TAX YEAR DOES NOT RELIEVE THE OWNER OF RECORD (USTED ABOVE) OF THIS BILL.
DO NOT FORWARDTHIS BILLTO THE NEW OWNER
PROPERTY IS TAXED AT 1% OF FULLCASH VALUE PLUSVOTERS APPROVED BOND INDEBTEDNESS
TYPE
SERVICE AGENCY
OOVERNEO BY BOARD OF SUPERVISOR
RATE PER $100
AMOUNT 275.00 7.83 4.15 1.02
FULL VALUE
FROP 13 MAXIMUM 1% TAX

UNI SCH BD CONEJO VLY VTA COMM COLLEGE BD METROPOLITAN WTR
27,500
LAND
1.000000 .028500 .015100 .003700
IMPROVEMENTS
PERSONAL PROPERTY TRADE FIXTURES
AIRCRAFT EXCEPTION
r
NET TAXABLE
27,500
TOTAL TAX DUE
288.00
"1
THE FOLLOWING PENALTIES AND FEES WILL BEADDED
DELINQUENT CLOSE OF BUSINESS 08/31/2011
AFTER 08/31/2011-10% PENALTY AFTER 10/31/2011-1.5% PEN. PER MO. AFTER 11/30/2011-23% COLL FEE
28.80 j
4.32 4.32 i
66.24 j
SEND THIS STUB WITH YOUR PAYMENT - DETACH ALONG DOTTED LINE
2011-2012
Date printed: 10/31/2011

2880 9504
PARCEL OR IDNUMBER j ACCOUNT
;STATEMENT NO
526-0-170-010 i
011
I 4155070
PAY THIS AMOUNT
BY END OF OCT 2011

VC Tax Collector
2011 | -
316.80
AFTER THE END OFOCT 2011 CALL OUR OFFICE FOR THE CURRENT PAYOFF AMOUNT. ADDITIONAL PENALTIES WILL ATTACH TOTHE
AMOUNT SHOWN. FAILURE TO PAY THE CORRECT AMOUNT MAY RESULT IN THE RECORDING OF A TAX LIEN(R and T CODE 2191.3)
Please put Assessor's Parcel# on check
6mS5D7010fl31110D000Q2flfl00DD00DD31b60SBbD17Q0100DDin
15
Case 8:10-bk-16743-TA
Desc
PROOF OF SERVICE OF DOCUMENT

Treasurer-Tax Collector. County ofVentura. 800 South Victoria Avenue. Ventura. California 93009-1290.
Iam over the age of18 and not a party to this bankruptcy case or adversary proceeding. My business address is:
Atrue and correct copy ofthe foregoing document described asADMINISTRATIVE PRIORITY TAX CLAIM will be served or was served (a) on the judge in chambers in the form and manner required by LBR 5005-2(d); and (b) in the
manner indicated below:
tothedocumenL On Fill In Date Document Is Filed. Ichecked the CM/ECF docket for this bankruptcy case oradversary
6rder(s) and Local Bankruptcy Rule(s) ("LBR*'). the foregoing document will be served by the court via NEF and hyperlink
at the email address(es) indicated below:
j TO BESERVED BY THE COURT VIA NOTICE OF ELECTRONIC FILING ("NEF") - Pursuant to controlling General
proceeding and determined that the following person(s) are on the Electronic Mail Notice List to receive NEF transmission
Service information continued on attached page
||. SERVED BY U.S. MAIL OR OVERNIGHT MAILflndicate method for each person orentity served):
On OCTOBER 31.2011.1 served the following person(s) and/or entity(ies) atthe last known address(es) in this
States Mail, first class, postage prepaid, and/or with an overnight mail service addressed as follows. Listing the judge here constitutes adeclaration that mailing to the judge will be completed no later than 24 hours after the document is filed.
Ron Bender
bankruptcy case or adversary proceeding by placing atrue and correct copy thereof in asealed envelope in the United
Attorney for Debtor - U.S. Mall
Levene, Neale, Bender, Yoo & Brill LLP

10250 Constellation Blvd., Suite 1700
Los Angeles. CA 90067
HI SERVED BY PERSONAL DELIVERY. FACSIMILE TRANSMISSION OR EMAIL (indicate method for each person or entity served)- Pursuant to F.R.Civ.P. 5 and/or controlling LBR. on Fill In Date Document Is Filed. Iserved the following
facsimile transmission and/or email as follows. Listing the judge here constitutes adeclaration that personal delivery on the judge will be completed no later than 24 hours after the document is filed.
Service infdrrriation obntinued on attached page
person(s) and/or entity(ies) by personal delivery, or (for those who consented in writing to such service method), by
declare under penalty of perjury under the laws of the United States of America tj/at thMoreiojmi is true and correct.
10/31/11
Date
Derek Fouarge
Type Name
Signature
This form is mandatory. It has been approved for use by the United States Bankruptcy Court for the Central District of California F 9013-3.1 .PROOF.SERVICE August 2010
16
Case 8:10-bk-16743-TA
Desc
EXHIBIT 3
Case 8:10-bk-16743-TA
Desc
FILED
United States Bankruptcy Court for the Central District of California
Withdrawal of Claim
Debtor Name and Case Number:
MAR23 2012
CENTRAL DISTRICT OFCALIFORNIA BV '-*- OoputyClorK
CLERKU.S. BANKRUPTCY COURT
WestclifT Medical Laboratories, Inc.
8:10-16743-TA
Creditor Name and Address:
Ventura County Tax Collector Attn: Bankruptcy

800 S. Victoria Ave.
Court Claim Number (if known):

Date Claim Filed:
243
Nov 2,2011
$316.80
Total Amount of Claim Filed:
I, the undersigned, am the above-referenced creditor, or an authorized signatory for the above-referenced creditor. Ihereby withdraw the above-referenced claim and authorize the Clerk ofthis Court, or their duly appointed Claims Agent, to reflect this withdrawal on the official claims register for the abovereferenced Debtor. This withdrawal is without prejudice to the County's filing ofanother claim in the
event that future property taxes are not paid.
Dated:
Mar 21,2012
Print Name:
CltVUl^
Title (if applicable): Deputy Tax Collector
DEFINITIONS
The person, corporation, or other entity that has filed abankruptcy case is called the debtor.
Creditor
Debtor
. .
. ..
Acreditor isany person, corporation, or other entity towhich the debtor owed adebt.
^L
J ,.
AJbltfitlthe clerk ofthe bankruptcy court where the bankruptcy case was filed, to tell the bankruptcy court how much the debtor owed a
creditor (the amount of thecreditor's claim).
ITEMS TO BE COMPLETED ON THIS WITHDRAWAL OF CLAIM
^!ZSSm the bankruptcy case was filed (for example. Central District ofCalifornia) the name ofthe debtorttKScySfJZZ bankruptcy case number. Ifyou received anotice ofthe case from the court, all ofth.s mformat.on ,s near
thetop ofthe notice.
<5&&*!!&mmandadd**ofhc oedUor ft. ym HMd on ,hcodiously filed P^rofClaim form.
SSSAt 2J^5 M- . ofCain, fi,cd ,o c,p .den-if,*c Oin, ft. -,ooc

withdrawn.
Sign and print the name and title. Ifany, ofthe creditor or other person authorized to III. this withdrawal ofclaim (attach copy of power
ofattorney, if any).
This form must be filed with the clerk ofthe bankruptcy court where the bankruptcy case was filed
or, ifapplicable, with their duly appointed Claims Agent as per any procedure approved by the
court in the above-referenced bankruptcy proceeding. _
17
Case 8:10-bk-16743-TA
Desc
CM/ECF - U.S. Bankruptcy Court (v4.2 - LIVE)
Central District Of California
Claims Register
8:10-bk-16743-TA Westcliff MMcaLLaboratorieÎnc,
Judge: Theodor Albert
Office: Santa Ana
Trustee:
Chapter: 11
Last Date to file claims:
Last Date to file (Govt):

Claim No: 243
Status:
Creditor. (30666146) Ventura County Tax Collector (ADMINISTRATIVE) Attn: Bankruptcy

800 South Victoria Avenue Ventura CA 93009-1290
Original Filed
Date: 11/02/2011
Filed by: CR Entered by: Maeve Lyons

Modified:
Original Entered
Date: 11/03/2011
Admin claimed: $316.80
History:
Details 243-11/02/2011 Claim #243 filed by Ventura County Tax Collector, Admin claimed: $316.80 (Lyons,
1 Maeve)
719 03/08/2012 Motion to Disallow Claims Debtor's Notice Of Motion And Sixth Omnibus Motion For Order Disallowing Claims (Tax Claims): Memorandum Of Points And Authonties And Declaration Of Laura Contreras In Support Thereof (with Exhibits and Proof of
Service) Filed by Debtor Westcliff Medical Laboratories, Inc. (Arnold, Todd)
Description:
Remarks:
18
Case 8:10-bk-16743-TA
Desc
Iam over the age of18 and not a party tothis bankruptcy case or adversary proceeding. My business address is:
Treasurer-Tax Collector, County ofVentura, 800 South Victoria Avenue, Ventura, California 93009-1290.
(a) on the judge in chambers in the form and manner required by LBR 5005-2(d); and (b) in the manner indicated below:
Atrue and correct copy ofthe foregoing document described as WITHDRAWAL OF CLAIM will beserved or was served
, TO BE SERVED BYTHE COURT VIA NOTICE OF ELECTRONIC FILING ("NEF") - Pursuant tocontrolling General
Orderfs) and Local Bankruptcy Rule(s) ("LBR"), the foregoing document will be served by the court via NEF and hyperlink
at the email address(es) indicated below:
to the document. On Fill In Date Document Is Filed. Ichecked the CM/ECF docket for this bankruptcy case or adversary
proceeding and determined that the following person(s) are on the Electronic Mail Notice List to receive NEF transmission
On MARCH 21.2012.1 served the following person(s) and/or entity(ies) at the last known address(es) in ttj'^nkniptey
case or adversary proceeding by placing atrue and correct copy thereof in asealed envelope in the United States Mail,
II SERVED BY U.S. MAIL OR OVERNIGHT MAILfindicate method for each person or entity served):
adeclaration that mailing to the judge will be completed no later than 24 hours after the document is filed.
Ron Bender Todd M. Arnold
first class, postage prepaid, and/or with an overnight mail service addressed as follows. Listing the judge here constitutes
Attorneys for Debtors - U.S. Mail
LEVENE NEALE BENDER YOO & BRILL LLP 10250 Constellation Blvd., Suite 1700 Los Angeles, CA 90067
5j5S^Sa^F.R.Chf.P. 5and/or controlling LBR, on FUjln Date Document Is FJleA jserved the tyJJn?
rarson(s) and/or entrty(ies) by personal delivery, or (for those who consented in writing to such service method) by
the Judge will be completed no later than 24 hours after the document is filed.
III sPRVFn RY PERSONAL DELIVERY. FACSIMILE TRANSMISSION OR EMAIL (indicate method for each person or
SileS
as follows. Listing the judge here constitutes adeclaration that personal delivery on
Service information continued onattached page
Ideclare under penalty of perjury under the laws of the United States of America that-tfle foregoing is true and correct.
03/21/12
Date
Derek Fouarge
Type Name
This form Is mandatory. It has been approved for use by the United States Bankruptcy Court tor the CentraIf
August 2010
F 9013-3.1.PROOF.SERVICt
19
Case 8:10-bk-16743-TA
Desc
NOTE: When using this form to indicate service of a proposed order, DO NOT list any person or entity in Category I.
Proposed orders do not generate an NEF because only orders that have been entered are placed on the CM/ECF docket.

I am over the age of 18 and not a party to this bankruptcy case or adversary proceeding. My business address is: County Counsel, County of Ventura, 800 South Victoria Avenue, Ventura, California 93009-1830
Atrue and correct copy ofthe foregoing document described as Opposition ofCreditor Ventura County Treasurer-Tax
Collector to Debtors' Sixth Omnibus Motion for Order Disallowing Claims (Tax Claims)
will be served or was served (a) on the judge in chambers in the form and manner required by LBR 5005-2(d); and (b)
in the manner indicated below:
I. TO BE SERVED BY THE COURT VIA NOTICE OF ELECTRONIC FILING ("NEF") - Pursuant to controlling General
Order(s) and Local Bankruptcy Rule(s) ("LBR"), the foregoing document will be served by the court via NEF and hyperlink
to the document. On , I checked the CM/ECF docket for this bankruptcy case or
adversary proceeding and determined that the following person(s) are on the Electronic Mail Notice List to receive NEF
transmission at the email address(es) indicated below:
II. SERVED BY U.S. MAIL OR OVERNIGHT MAILfindicate method for each person or entity served):
On 4/30/12 , | served the following person(s) and/or entity(ies) at the last known address(es) in this bankruptcy case or adversary proceeding by placing a true and correct copy thereof in a sealed envelope in the United States Mail, first class, postage prepaid, and/or with an overnight mail service addressed as follows. Listing the judge here constitutes a declaration that mailing to the judge will be completed no later than 24 hours after the document is filed. Todd M. Arnold (U.S. Mail) Honorable Theodor C. Albert (U.S. Mail)
Levene, Neale, Bender, Yoo & Brill, L.L.P. 10250 Constellation Boulevard, Suite 1700 United States Bankruptcy Court 411 West Fourth Street, Suite 5085, Crtrm 5B
Los Angeles, California 90067
(Attorney for DEBTORS)
Santa Ana, California 92701-4593

III. SERVED BY PERSONAL DELIVERY, FACSIMILE TRANSMISSION OR EMAIL (indicate method for each person or
entity served): Pursuant to F.R.Civ.P. 5 and/or controlling LBR, on
, I served the following
person(s) and/or entity(ies) by personal delivery, or (for those who consented in writing to such service method), by
facsimile transmission and/or email as follows. Listing the judge here constitutes a declaration that personal delivery on
the judge will be completed no later than 24 hours after the document is filed.
I declare under penalty of perjury under the laws of the United States of America that the foregoing is true and correct.
4/30/12
Date
Milane Acevedo
Type Name
\uJSqIMU j \ 0PA/-? Ql (7~^

Signature
Thisform is mandatory. It has been approved for use by the United States Bankruptcy Courtfor the Central District of California.
Augmt2010
F 9013-3.1.PROOF.SERVICE
20

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Case 8:10-bk-16743-TA

LEROY SMITH, State Bar No. 107702

County Counsel, County of Ventura

JOHN E. POLICH, State Bar No. 179295

Assistant County Counsel

6 Attorneys for Creditor Ventura County

IN THE UNITED STATES BANKRUPTCY COURT

CENTRAL DISTRICT OF CALIFORNIA SANTA ANA DIVISION

Case No. 8:10-BK-16743-TA

Jointly Administered with Case No. 8:10-BK-16746-TA

OPPOSITION OF CREDITOR VENTURA COUNTY TREASURER-TAX COLLECTOR TO

DEBTORS' SIXTH OMNIBUS

MOTION FOR ORDER DISALLOWING CLAIMS (TAX CLAIMS)

1. Debtors Westcliff Medical Laboratories, Inc., and BioLabs, Inc. (collectively,

24 requesting an order disallowing, in part, claims of Creditor Ventura County Treasurer-Tax

OPPOSITION OF CREDITOR VENTURA COUNTY TREASURER-TAX COLLECTOR TO MOTION TO

that should be disallowed.

DEBTORS' OBJECTION SHOULD BE DENIED IN PART BECAUSE THE

6. Ventura County reserves its rights to amend, modify or supplement this

8. Address to which Debtors must send any reply to this opposition:

Assistant County Counsel Office of the County Counsel

Telephone No.: (805)654-2592 Facsimile No.: (805)654-2185

OPPOSITION OF CREDITOR VENTURA COUNTY TREASURER-TAX COLLECTOR TO MOTION TO

Chief Deputy Tax Collector

Ventura, California 93009

Telephone: Please contact through the attorney above at (805) 654-2592.

County Counsel, County of Ventura

Assistant County Counsel

Attorneys for Treasurer-Tax Collector

OPPOSITION OF CREDITOR VENTURA COUNTY TREASURER-TAX COLLECTOR TO MOTION TO

United States Bankruptcy Court

Central District of California

Westdiff Medical Laboratories, Inc.

Ventura County TaxCollector

Name of Creditor (Uic person orother entity to whomthedebtor owesmoney or property):

O Check this box to indicate that this

claim amendsa previously Hied

5. Amount of Claim Entitled to

Priority under 11 U.S.C. 507(a). If any portion of your claim falls in

If all orpart of your claim is entitled to priority, complete item5.

2. Basis for Claim: Property Taxes

O Wages, salaries, or commissions(up

petitionor cessation of the debtor's

1 Contributions to an employee benefit plan-II U.S.C 507(aX5)

Annual Interest Rate

Amountof arrearage andother charges asof time casetiledincluded in secured claim.

Basis for perfection:

It Taxes or penalties owed to

governmental units- 11 U.S.C. 507

O Other- Specify applicable paragraph

If the documentsare not available, pleasecxptain:

VENTURA COUNTY TAX COLLECTOR

WESTCLIFF MEDICAL LABORATORIES INC

May 19. 2010

1701 SOLAR DR #190. OXNARD CA 1701 SOLAR DR #190. OXNARD CA

FURNITURE. EQUIP 4 MACHINERY FIXTURES. FURNITURE & EQUIP

526-0-170-010/011 FIXTURES & SUPPLES

558 N VENTU PARK RD #C. THOUSAND OAKS CA FIXTURES & SUPPLIES

1250 LA VENTADR #204. THOUSAND OAKS CA

JOINT CONSOLIDATED TAX BILL

TAX RATE GENERAL 1.149537

(805) 654-3744 wwwventurapropertvtaxorq

WESTCLIFF MEDICAL LABORATORIES