Ellenberg v. J.M. Tull Metal (In re McTyre Grading & Pipe, Inc.)

MARGARET H. MURPHY, Bankruptcy Judge.

This adversary proceeding is before the court on the Trustee’s motion for partial summary judgment as to four defendants. First, the Trustee seeks summary judgment as to the City of Powder Springs (the “City”), who holds ad valorem tax liens against real property of Debtor. Postpetition, the City recorded writs of fi. fa. as to those tax liens. Second, the Trustee seeks summary judgment as to the Georgia Department of Labor (“Labor”), who holds a tax lien for unpaid unemployment taxes. Labor recorded its writ of fi. fa. during the 90-day prepetition…