CENTRAL BANK and REAL ESTATE OWNED, L.L.C., an Iowa Limited Liability Company, Appellant, v. TIMOTHY C. HOGAN, as Trustee of the Liberty Bank Liquidating Trust; LIBERTY BANK, F.S.B.; IOWA STATE BANK; FIRST STATE BANK; FARMERS SAVINGS BANK; FARMERS TRUST & SAVINGS BANK; and FIRST COMMUNITY BANK, Appellees.