Faced with a near-empty mall and an ever-rising tax bill, ShoppingTown filed for reorganization under Chapter 11 of the U.S. Bankruptcy Code in August.

On Oct. 1, the mall filed a list of creditors with the 20 largest unsecured claims.

The top three claims are creditors affiliated with the mall owners, Moonbeam Capital Investments LLC of Las Vegas or Steven Maksin, the founding member of Moonbeam.

Here is the list with the name of the creditor and the unsecured claim. All are listed as disputed.

Maksin Legal Group PLLC, New York City: $1,988,856.96 Moonbeam Leasing & Management, Las Vegas: $1,141,743.00 Maksin & Maksin CPAs, PLLC, Brooklyn: $965,813.00 Marketing Gurus LLC, New York City: $424,652.00 Alston & Bird LLP, New York City: $298,706.24 Brown, Duke & Fogel, P.C., Syracuse: $183,091.12 Imigo Partners LLC, New York City: $162,483.00 Allied Universal Company, Atlanta, GA: $60,820.38 Foxscapes, Syracuse: $9,720.00 Kone, Syracuse: $6,648.65 C&S Sweeping LLC, Liverpool: $2,892.68 Mr. Rooter of Greater Syracuse: $2,555.56 Tenant Sales & Service Co., Chicago: $1,526.19 Day Automation Systems Inc., Victor: $498.96 Woodcock & Armani, East Syracuse: $315.09 Mister Supply, Syracuse: $292.49 Comfort System USA Strategic Accounts, Indianapolis, IN: $250.00 United Radio, East Syracuse: $54.44 Staples Business Advantage Inc., Boston: $38.42 County of Onondaga: $0 (Note: This is listed as 0 because ShoppingTown and the county are disputing over what is secured and what is unsecured debt, the county said. )

The bankruptcy filing helped the mall avoid a tax foreclosure as Onondaga County is trying to seize the mall due to nearly $10 million in unpaid property taxes dating back to 2015. The county wants to turn the property over to the Onondaga County Industrial Development Agency for redevelopment.

The mall has sued the county to try to stop the foreclosure, but a Chapter 11 bankruptcy filing has put that on hold.

The bankruptcy is filed in U.S. Bankruptcy Court’s Western District of Pennsylvania.

Chapter 11 bankruptcy allows companies to reorganize while shielded from the claims of their creditors.

The 988,000-square-foot shopping center off Erie Boulevard East in DeWitt has lost most of its tenants in recent years as it struggles against competition from nearby retail centers such as the massive Destiny USA mall in Syracuse and against online retailers.

ShoppingTown opened in 1954 as an open-air plaza and was converted into an enclosed mall in 1975. Since 2015, it has lost anchors Macy’s, Dick’s Sporting Goods, J.C. Penney and Sears -all its food court tenants and nearly all its small retailers.

Moonbeam bought the mall at auction for $14 million in 2013 and announced plans to turn it back into a shopping plaza, but those plans have gone nowhere.

The company wants the mall’s tax assessment lowered from $36.7 million to $3.7 million.

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