Black v. Peoples Heritage Savings Bank (In Re Martin)

MEMORANDUM OF DECISION

FREDERICK A. JOHNSON, Chief Judge.

INTRODUCTION

In this adversary proceeding, the issue presented involves the proper priority which should be accorded unpaid postpetition real estate taxes. 1 The issue is before the court on the trustee’s “objectpon] to the claim of the City of Portland [the City] for real estate taxes, interest and penalties [i.e. costs]” 2

Hearing was held, and the parties had an opportunity to file briefs. The court concludes that the City’s entitlement to secured status is dependent on strict compliance with the pertinent provision of Maine law, i.e.…