Tag Archives: property taxes

Delinquent Property Tax Procedures: To Stay or Not to Stay

In re Administrative Order Regarding Sale of Tax Certificates by Florida Tax Collectors, FLMB 2018-1, 583 B.R. 794 (Bankr. M.D. Fla. 2018) – In response to repeated requests for comfort orders, a bankruptcy court issued a district wide administrative order confirming … Continue reading

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Delinquent Property Tax Sales: What Rights Does a Tax Sale Purchaser Have?

Encore Assets, LLC v. Woodley (In re Woodley), 579 B.R. 630 (Bankr. N.D. Ga. 2017) – A chapter 13 debtor proposed to pay a prepetition property tax sale purchaser the statutory redemption amount over time. The purchaser objected, contending that the … Continue reading

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Statutory Liens: May Not Necessarily Be Unassailable

Los Angeles County Treasurer v. Mainline Equipment, Inc. (In re Mainline Equipment, Inc.), 865 F.3d 1179 (9th Cir. 2017) – A Chapter 11 debtor sought to avoid a county’s prepetition personal property tax liens pursuant to section 545 of the Bankruptcy … Continue reading

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Claiming Insurance Proceeds: Watch for State Law Twists and Turns

Park Restoration, LLC v. Erie Insurance Exchange (In re Trustees of Conneaut Lake Park, Inc.), 855 F.3d 519 (3rd Cir. 2017) – When the debtor’s property was destroyed by fire, the insurance company applied the insurance proceeds first to delinquent property … Continue reading

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Property Tax Claims: One More Effort to Collect As Much Is Possible

Metro. Govt. of Nashville & Davidson County v. Hildebrand (In re Corrin), 849 F.3rd 653 (6th Cir. 2017) – A debtor’s chapter 13 plan proposed to pay 12% interest on an oversecured delinquent property tax claim. The taxing authority objected … Continue reading

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Bankruptcy Appeal: Jumping Through Hoops for Standing

In re Terry, 543 B.R. 173 (E.D. Pa. 2015) – The bankruptcy court approved a settlement between the debtor and a tax sale purchaser of debtor’s real estate and confirmed the debtor’s chapter 13 plan, with the result that the … Continue reading

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Strong Arm Powers: Does Sovereign Immunity Trump a Claim Based on State Law?

Kohut v. Wayne County Treasurer (In re Lewiston), 528 B.R. 387 (Bankr. E.D. Mich. 2015) – The debtor made property tax payments on behalf of several real estate projects.  The chapter 7 trustee sought to recover those payments from the county as … Continue reading

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