OPINION
NOVALYN L. WINFIELD, Bankruptcy Judge.
This matter is before the court for determination of whether the purchaser of a tax sale certificate holds a "tax claim" pursuant to § 511 of the Bankruptcy Code. As set forth below, the court concludes that a purchaser of a tax sale certificate holds a tax claim and is entitled to the interest rate on that claim as provided under applicable nonbankruptcy law.
JURISDICTION
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