On October 26, 2009, Northern New England Telephone Operations LLC (NNETO) filed a voluntary Chapter 11 petition in the United States Bankruptcy Court for the Southern District of New York. On January 13, 2011, the bankruptcy court confirmed NNETO’s Chapter 11 plan.
As of the petition date, NNETO owned several parcels of real property in Concord, New Hampshire, and was billed on a quarterly basis by the City of Concord for property taxes relating to the property. Concord filed timely proofs of claim relating to the taxes against NNETO with respect to quarters of the 2009 tax year that had been billed pre-petition, but Concord did not file proofs of claim relating to taxes for later quarters that were billed post-petition.