Mayfair Mills, Inc. v. Spartanburg County (In Re Mayfair Mills, Inc.)

ORDER

JOHN E. WAITES, Bankruptcy Judge.

THIS MATTER comes before the Court upon the cross motions for summary judgment filed by Mayfair Mills, Inc. (“Debtor” or “Plaintiff’) and Spartanburg County, Pickens County, and Anderson County (collectively, “Defendants”). In the underlying Complaint, Plaintiff seeks to reduce the tax liability it owes Defendants by relying on 11 U.S.C. § 505(a). 1 Plaintiff asserts that it sold most of its assets through three sales pursuant to § 363 and that the proceeds realized from the sales were substantially less than the assessed values Defendants assigned to the…