MEMORANDUM OPINION WITH REGARD TO MOTIONS FOR ABSTENTION
PAUL W. BONAPFEL, Bankruptcy Judge.
Section 505(a) of the Bankruptcy Code provides that the bankruptcy court "may determine the amount or legality of any tax . . . whether or not previously assessed." Invoking this statute, the chapter 11 debtor seeks a redetermination of ad valorem taxes on its hotel, alleging that they were based on erroneously high assessments of its value.
The purchaser...
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