From the Editor’s Desk – Plan Modification

By The Honorable William Houston Brown (Retired)

Amended plan proposed to pay real property tax as priority. In a case filed on April 30, 2013, the issue was whether property taxes which were last payable on December 31, 2013 were prepetition or postpetition obligations. Under applicable Missouri statute, the owner of real property becomes “liable” for the tax on January 1; therefore, the tax debt was “incurred” on that date. The 2013 property tax was a potential priority, prepetition claim under § 507(a)(8), rather than an administrative, postpetition claim under § 503(b)(1)(B). As . . .

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