Plaintiff leased mining equipment to debtor, which was in debtor's possession when it filed its petition and when personal property taxes were assessed against it by the County. In a dispute between plaintiff and County, the court ruled that plaintiff, as the owner of the property, was liable for the taxes on that property, and that assessment of taxes does not violate the stay even if a debtor is assessed. Likewise, County's seizure of the property, which took place after plaintiff obtained relief from stay to foreclose on the property, also did not violate the stay. Finally, County obtained a lien on the property under state law when it took possession of it. However, plaintiff may have a claim against debtor for the taxes that it paid, as the parties' lease required debtor to pay the taxes.