E & C Holding Co. v. Township of Piscataway (In Re Eastern Steel Barrel Corp.)

MEMORANDUM OPINION

STEPHEN A. STRIPP, Bankruptcy Judge.

I. INTRODUCTION

This constitutes the court’s decision on cross-motions by plaintiff, E & C Holding Company (“debtor” or “E & C”) and defendant Township of Piscataway (“Piscataway”) for partial summary judgment as to the first and second counts of the complaint filed by the debtor in this adversary proceeding. The first count seeks a determination of the validity and priority of certain alleged liens for real property taxes and sewer charges (hereinafter referred to collectively as the “property taxes” or “taxes”) owed to defendant…