In Re Merry-Go-Round Enterprises, Inc.

MEMORANDUM OPINION SUSTAINING TRUSTEE’S OBJECTION TO OAKLAND COUNTY’S PROOF OF CLAIM AS TO SECURED STATUS FOR POSTPETITION TAXES, AND ALLOWING AD VALOREM PERSONAL PROPERTY TAXES AS A CHAPTER 11 ADMINISTRATIVE CLAIM

E. STEPHEN DERBY, Bankruptcy Judge.

I. ISSUES.

Before the court is the Chapter 7 Trustee’s objection to the postpetition, preconversion secured claim of Oakland County, Michigan. The two questions submitted for resolution are: first, whether this court has jurisdiction to hear the Trustee’s objection to the status of the county’s claim for postpetition personal property taxes; and,…