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IN RE POLYGRAPHEX SYSTEMS, INC.

No. 00-11194-8W1.

275 B.R. 408 (2002)

In re POLYGRAPHEX SYSTEMS, INC., Debtor.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

March 25, 2002.

Attorney(s) appearing for the Case

Michael C. Markham, Johnson, Blakely, Pope, Bokor, Ruppel & Burns, P.A., Clearwater, FL, for debtor.

B. Norris Rickey, Pinellas County Attorney's Office, Clearwater, FL, for property appraiser.

Sarah Richardson, Pinellas County Attorney's Office, Clearwater, FL, for tax collector.

Memorandum Decision and Order Denying Motion for Summary Judgment Filed by Jim Smith, Property Appraiser for Pinellas County

MICHAEL G. WILLIAMSON, Bankruptcy Judge.

This case came on for hearing on December 4, 2001 ("Hearing"),1 on a motion to dismiss or alternatively grant summary judgment2 (Doc. No. 235) ("Motion") filed by Jim Smith, Property Appraiser ("Property Appraiser")...

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