In re Heffernan Memorial Hospital District
Opinion
Lead Opinion
Hargrove, J.
MEMORANDUM DECISION
On September 26, 1996, this Court approved the Heffernan Memorial Hospital District’s (the “District”) Chapter 9 plan of reorganization (the “Plan”). The Court found, inter alia, that certain sales tax revenues (the “Sales Tax Revenues”) realized by the District and transferred, assigned and pledged by the District pursuant to its Plan to the Calexico Special Financing Authority (the “Authority”) constitute “special revenues” under Bankruptcy Code § 902(2).
This Court has subject matter jurisdiction over this matter pursuant to 28 U.S.C. § 1334 and General Order No. 312-D of the United States District Court for the Southern District of California. This is a core proceeding under 28 U.S.C. § 157 (b)(2)(L).
FACTS
In 1975, the District was created as a political subdivision under § 32000, et seq. of the Health and Safety Code of the State of California. Upon the District’s creation, the City of Calexico (the “City”) transferred the hospital operating license (the “Hospital Operating License”) to the District. The District has continuously held the Hospital Operating License since 1975 and operates an acute care hospital (the “Hospital”) in the City.