In Re the Point Restaurant & Oyster Bar

ORDER SUSTAINING DEBTOR’S OBJECTION TO CLAIM

LEWIS M. KILLIAN, JR., Bankruptcy Judge.

THIS MATTER came on to be heard upon the debtor’s objection to the Escambia County Tax Collector’s claim that the debt- or’s 1987 ad valorem taxes should be treated as administrative expenses under Section 503(b)(l)(B)(i) of the Bankruptcy Code. The debtor contends that the taxes are seventh priority expenses under Section 507(a)(7) of the Bankruptcy Code rather than first priority administrative expenses.

The facts as stipulated to by the parties are as follows: Tangible personal property taxes are assessed as…