MEMORANDUM OF DECISION ANITA L. SHODEEN , Bankruptcy Judge . Before the Court is a contested matter involving the Liquidating Trustee's objection 1 to Abigail Land Holdings II, LLC's tax lien (Abigail). Jurisdiction arises under 28 U.S.C. 157 and 1334. For the reasons stated the Trustee's objection is overruled. FACTS Debtor filed its petition on September 13, 2016. An amended Schedule E/F added the Union County Treasurer as an unsecured priority claimant in the amount of $267,102....
