MEMORANDUM
JOAN N. FEENEY, Bankruptcy Judge.
I. INTRODUCTION
The matter before the Court is the "Trustee's Motion Pursuant to 11 U.S.C. § 505 to Reassess the Value of the Subject Property, Determine Its Real Estate Tax Liability and to Order a Refund of Any Overpayment of Such Taxes" (the "Motion"). William Gabovitch, the Chapter 11 Trustee (the "Trustee") of the above-referenced Debtor filed the Motion (the "Motion") on November 13, 1992. He...
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