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IN RE LITESTREAM TECHNOLOGIES, LLC

No. 8:04-bk-3721-KRM.

337 B.R. 705 (2006)

In re LITESTREAM TECHNOLOGIES, LLC, Debtor.

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

February 17, 2006.

Attorney(s) appearing for the Case

Patrick T. Lennon, MacFarlane Ferguson & McMullen, Tampa, FL, for Debtor.

Larry S. Hyman, Larry S. Hyman, C.P.A., Tampa, FL, pro se.

Theresa M. Boatner, Office of the United States Trustee, Tampa, FL, for trustee.

David J. Tong, Saxon, Gilmore, Carraway, Gibbons, Lash & Wilcox, P.A., Tampa, FL, for Pasco County Tax Collector.

Michael C. Markham, Clearwater, FL, for BrightHouse Networks.

MEMORANDUM OPINION AND ORDER REGARDING CLAIM OF PASCO COUNTY TAX COLLECTOR

K. RODNEY MAY, Bankruptcy Judge.

This is a contested matter, under Bankruptcy Code Section 505 (a), to determine the amount of the Pasco County Tax Collector's claim for 2004 tangible personal property taxes—filed in the amount of $61,472.96.1 The claim is based on an assessed valuation by the County's Property Appraiser.

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