MEMORANDUM OPINION AND ORDER
A. JAY CRISTOL, Bankruptcy Judge.
The matter under consideration is a Motion for Judgment on the Pleadings filed by the Defendant-taxing authorities, the State of Florida Department of Revenue and the Dade County Tax Collector. The motion seeks dismissal of this adversary proceeding. The adversary complaint, brought by the assignee of the first mortgagee in the underlying Chapter 11 proceeding, seeks a declaration that post-petition...
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