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IN RE ANC RENTAL CORP.

No. 01-11200(MFW). No. 04-51211.

316 B.R. 150 (2004)

In re ANC RENTAL CORPORATION, et al., Debtors. ANC Rental Corporation, et al., Plaintiffs, v. Tarrant County, City of Euless, Grapevine-Colleyville Independent School District, Tarrant County Hospital District, Tarrant County College District, and Tarrant Appraisal District, Defendants.

United States Bankruptcy Court, D. Delaware.

October 8, 2004.

Attorney(s) appearing for the Case

Joseph M. Harrison, IV, J.M. Harrison & Associates, Floresville, TX, for Plaintiffs.

Theodore J. Tacconelli, Ferry & Joseph P.A., Brian A. Sullivan, Werb & Sullivan, Wilmington, DE, for Defendants.

Bonnie Glantz Fatell, Elio Battista, Jr., Elizabeth A. Wilburn, Blank Rome LLP, Wilmington, DE, Eric J. Bronstein, Elliott, Reihner, Siedzikowski & Egan, Blue Bell, PA, Frank S. Potts, Columbia, SC, James E. Huggett, Flaster Greenberg, Jason W. Staib, William J. Burnett, Blank Rome LLP, Joseph Grey, Joseph H. Huston Jr., Stevens & Lee, Roland Gomez, Sheldon K. Rennie, Fox, Rothschild, O'Brien & Frankel LL, Thomas G. Whalen Jr., Stevens & Lee, P.C., Wilmington, DE, for Debtors.

MEMORANDUM OPINION1

MARY F. WALRATH, Chief Judge.

Before the Court is the Motion of Tarrant Appraisal District (TAD) to dismiss the Complaint filed by ANC Rental Corporation, et al. ("the Debtors") or, in the alternative, to be dismissed as a party defendant from the action. Also before the Court is the Joint Response of Tarrant County, City of Euless and Tarrant County College District (collectively "the Tax Authorities...

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