OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
For the third time, we consider an attempt by the same debtor, each time on a different theory, to avoid a water and sewer liens imposed by the City of Philadelphia (hereinafter referred to as "the City") against his residential realty. In the first challenge, brought in the form of the Debtor's Objection to the secured status alleged in the City's proof of claim, we denied the Debtor relief in an Opinion of March...
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