in agreement that the appropriate interest rates to be applied to these years are the actual rates bid by the certificate holders. Thus, the issue to be determined is the proper interest rate to be applied to the Tax Collector’s claim for pre-petition taxes, during the pre-petition and post-petition, pre-confirmation periods, and post-petition taxes, during the post-petition, pre-confirmation period, for the tax years for which tax certificates have not been sold. This opinion does not address the issue of the proper interest rate to be applied to the Tax Collector’s claim under the Debtor’s pla ass.1993) (finding that the post-petition interest rate for oversecured tax claims must be determined according to the equities of each case); In re DeMaggio, 175 B.R. 144 (Bankr.D.N.H.1994) (<HOLDING>); In re Davison, 106 B.R. 1021
holding that nonconsensual oversecured tax claim is entitled to the statutory rate of interest unless the statutory rate constitutes a penalty holding that state property tax liens are not entitled to the states statutory interest rate as a matter of law rather the appropriate rate of interest is determined by the equities of each case holding that once a rate is filed with the appropriate agency except for review of the agencys orders the courts can assume no right to a different rate on that ground that in its opinion it is the only or the more reasonable rate holding that the proper rate for prejudgment interest is the rate fixed by the parties in a contract holding that the appropriate postpetition interest rate must be determined by examining the equities involved in a particular case