Baldwin Builders owed the County of Los Angeles millions of dollars in ordinary real property taxes and Mello-Roos special taxes. Under a reorganization plan, Baldwin’s trustee had proposed to pay those taxes over a period of years. On behalf of Los Angeles County, SulmeyerKupetz obtained a bankruptcy court determination that the taxes, interest and penalties were entitled to treatment as secured claims and as first priority administrative expenses. Baldwin’s bankruptcy trustee was therefore compelled to amend the plan so the delinquent tax obligations were paid as soon as it went into effect.