it does not create any incentives for debtors to delay payment of their real property taxes, since they would incur little benefit from such a delay. I note that the Plaintiffs had urged that we consider a variation of this approach if we rejected the statutory rate. Specifically, they had urged that we adopt the prevailing commercial market rate, but taking into account factors such as the term of the payout period, the value of security and the risk of default, the statutory rate of interest, and the characteristics of the debtor in each case. Clm. Brf. at 34. Several circuits have adopted this measure of present value for debt owed to government, albeit in the context of a Chapter 11 bankruptcy. See, e.g., In re Camino Real Landscape Maintenance Contractors, Inc., 818 F.2d at 1504 (<HOLDING>); United States v. Neal Pharmacal Co., 789 F.2d
holding that it was not improper for a lender to halt the proposed settlement and discounted payment of plaintiffs loan when the lender believed the loan would otherwise be paid in full holding that where a debtor borrowed money from a third party to pay off the holder of a pmsi in the collateral the effect was to extinguish the pmsi the court noted that a finding that the lender enabled the debtor to acquire rights in the collateral as  9107 requires may be possible where a nonselling lender has given value prior to the time the debtor acquires rights in the collateral holding that the debtor must pay the government interest at the rate the debtor would pay a commercial lender for a loan of equivalent amount and duration considering the risk of default and any security holding that the debtor in possession could utilize the strongarm powers of the trustee to avoid an unperfected security interest even though the debtor knew of the interest prior to bankruptcy because the two are distinct entities and the debtor in possessions responsibility is to preserve the estates assets for the benefit of the creditors holding debtor could include property because the bank accepted payments directly from the debtor and had previously allowed the debtor to cure default