In re Kopec, 473 B.R. 597, 600 (Bankr. D.N.J. 2012) (Ferguson)

Rejecting In re Princeton Office Park, L.P., 423 B.R. 795 (Bankr. D.N.J. Feb. 17, 2010) (Kaplan), and citing with approval Tax Ease Funding, L.P. v. Thompson (In re Kizzee-Jordan), 626 F.3d 239 (5th Cir. Nov. 11, 2010) (Jones, Reavley, Haynes), holder of tax sale certificate under New Jersey law has a “tax claim” for § 511 purposes and is entitled to interest at state statutory rate. “[I]n enacting § 511, Congress chose to use the broad term ‘creditor’, rather than the narrower term ‘governmental units’ . . . . That choice of language lends textual support to the conclusion that the term ‘tax claim’ in § 511 was intended to be broader than a debt owed to a taxing authority for unpaid taxes, and thus can encompass a third-party holder of a tax sale certificate.”

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David G. Peake

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