Tag Archives: property taxes

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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Delinquent Property Tax Collection: Dancing Around the Automatic Stay

In re Killmer, 513 B.R. 41 (Bankr. S.D.N.Y. 2014) – After reopening a bankruptcy case, a mortgagee moved for a determination that a post-petition delinquent property tax sale was void because it was held in violation of the automatic stay.  In … Continue reading

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Property Tax Foreclosure: Tax Authority May Have to Pay for Equity in Property

Clinton County Treasurer v. Wolinsky, 511 B.R. 34 (N.D.N.Y. 2014) – A chapter 7 trustee sought to avoid a property tax foreclosure as a fraudulent transfer and then to recover damages from the foreclosing county. The bankruptcy court agreed that the … Continue reading

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