MEMORANDUM OPINION AND ORDER
HARVEY D. WALKER, Bankruptcy Judge.
This matter is presently before the Court on the Complaint filed by Cambron Tool Company, Debtor in Possession, (hereinafter "Cambron") and the Official Unsecured Creditors' Committee against Manufacturers Bank of Detroit (hereinafter "Bank") and the City of Bay City (hereinafter "City") seeking to have the Court determine that the personal property tax lien held by the City may be avoided...
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