In re Mel-Ric Plating, Inc.

DECISION DENYING PRIORITY STATUS TO CLAIM 11 OF THE CITY OF PAWTUCKET WATER SUPPLY BOARD

ARTHUR N. VOTOLATO, Jr., Bankruptcy Judge.

Heard on December 15,1983 on the debt- or’s objection to the claim of the City of Pawtucket Water Supply Board, which seeks priority status for the payment of water bills, pursuant to 11 U.S.C. § 507(a)(6)(B),1 on the theory that water charges are a form of property tax. For the reasons stated below, we conclude that the claim in question is not entitled to priority.

The debtor, Mel-Ric Plating, Inc., filed a Chapter 11 petition on September 13, 1982. At the time of…