Tag Archives: property taxes

Tax Claims: Good Investment (Maybe)?

In re Kopec, 473 B.R. 597 (Bankr. D. N.J. 2012) – Does the purchaser of a tax sale certificate hold a “tax claim” for purposes of Section 511 of the Bankruptcy Code?  In Kopec the answer to that question meant the difference … Continue reading

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Ad Valorem Property Taxes: Deadline For Challenging In A Bankruptcy

Pinellas County Property Appraiser v. Read (In re Read), 692 F3d 1185 (11th Cir. 2012) – Under Section 505(a)(1) of the Bankruptcy Code, generally a bankruptcy court may determine the amount or legality of any tax. However, under Section 505(a)(2)(C) … Continue reading

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Delinquent Property Tax Collection: Foreclosure May Be Vulnerable

Williams v. City of Milwaukee City Clerk (In re Williams), 473 B.R. 307 (Bankr. E.D. Wis. 2012) – Wisconsin has a strict tax foreclosure procedure in which the tax authority effectively obtains the property without any public or competitive bidding … Continue reading

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