In re Princeton Office Park, L.P.

Chapter 11

MEMORANDUM DECISION

MICHAEL B. KAPLAN, U.S.B.J.

I. INTRODUCTION

As more fully detailed below, this contested matter comes before the Court upon Princeton Office Park, L.P.’s (“Reorganized Debtor”) request for reconsideration of Plymouth Park Tax Services, LLC’s (“Plymouth”) allowed claim, which claim relates to Plymouth’s purchase of a tax sale certificate on property owned by the Reorganized Debtor. In short, the Reorganized Debtor seeks (i) disallowance of Plymouth’s claim based upon provisions in New Jersey’s Tax Sale Law and, more specifically, forfeiture of the tax sale…