Robbins v. National Acceptance Co. of America (In re Grand Rapids Packaging Corp.)

*283OPINION

LAURENCE E. HOWARD, Bankruptcy Judge.

PERSONAL PROPERTY TAX LIENS AND PROPERTY OF THE ESTATE

By this adversary proceeding the Trustee, James Robbins, seeks to establish that Schoolcraft Township has an enforceable, perfected lien superior in right to the lien claimed by Old Kent Bank and Trust Company.1 Once the Trustee has established the superiority of the Schoolcraft tax lien over the Bank’s lien he then seeks to in turn subordinate the tax lien to the estate’s administrative expenses as provided for in 11 U.S.C. § 724(b). The Trustee has brought this motion for summary judgment,…