Inc., 489 U.S. 235, 109 S.Ct. 1026, 103 L.Ed.2d 290 (1989), the Supreme Court held that oversecured non-eonsensual creditors are entitled to post-petition interest under § 506(b). However, Ron Pair does not address the issue of what interest rate should be applied to a noncon-sensual oversecured tax claim under § 506(b). An examination of existing case law provides that nonconsensual overseeured tax creditors should receive the interest rate dictated by the statutes under which their liens arise, unless either the statutory interest rate is a penalty or the application of the statutory rate would lead to an inequitable or unconscionable result. In re Laymon, 958 F.2d 72 (5th Cir.1992) reh’g denied, reh’g en banc denied, cert. denied, 506 U.S. 917, 113 S.Ct. 328, 121 L.Ed.2d 247 (1992) (<HOLDING>); Galveston Indep. School D. v. Heartland Fed.
holding that the proper rate for prejudgment interest is the rate fixed by the parties in a contract 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 appropriate postpetition interest rate must be determined by examining the equities involved in a particular case holding that complexity of case can be determined by examining the difficulty counsel faced in establishing the proof and in meeting the litigation strategy of defendants 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