Tycon I Building Ltd. Partnership v. County of Fairfax (In Re Tycon I Building Ltd. Partnership)

MEMORANDUM OPINION

DOUGLAS O. TICE, Jr., Bankruptcy Judge.

The debtor-in-possession in this chapter 11 case, Tycon I Building Limited Partnership, brought this adversary proceeding seeking payment to it of a $19,362.01 overpayment in county real estate taxes on property previously owned by the debtor. The issue is not whether a refund is justified but whether the refund should be paid by the county to the debtor or to Old Stone Bank, a creditor that sold the property at foreclosure during the year the tax was assessed. A trial was held on April 19, 1991. After considering the arguments of…