King Center Corp. v. City of Middletown (In re King Center Corp.)

MEMORANDUM DECISION ON THE CITY OF MIDDLETOWN’S MOTION TO DISMISS THE COMPLAINT

HONORABLE ELIZABETH S. STONG, UNITED STATES BANKRUPTCY JUDGE

Introduction

Before the Court is the City of Middle-town’s Motion to Dismiss King Center Corp.’s Complaint seeking to undo Middle-town’s transfer to itself of a four-story mixed-use building located at 11-15 King Street (the “Property”) in downtown Mid-dletown, New York, and to recover the Property or its value. The transfer was made in order to satisfy several tax liens for outstanding school and city taxes and water and sewer charges, and it is undisputed…