In re Princeton Office Park LP

State tax sale certificate holder did not have a "tax claim" and was not entitled to anti- modification protections.
Procedural posture: 
The creditor filed a proof of claim in the amount of $ 1,775,791.33, citing "taxes" as the basis of the debt obligation, The debtor filed a motion to fix the claim amount, interest rate and payment terms. The debtor argued that the creditor's claim was not a "tax claim" under New Jersey law, and therefore was not entitled to the anti-modification interest protection of 11 U.S.C.S. § 511(a). The parties moved for summary judgment.
ABI Membership is required to access the full summary of In re Princeton Office Park LP. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Commercial case opionion summary, case decided on February 17,2010, LexisNexis #0410-115