Parkershirl
Jan 29, 2015, 09:19 AM
I have a house that I let go back to the owner because I filed it on a bankruptcy that has been discharged in 2009. The county taxes have not been paid and they are filing a judgement against my name for the back taxes can they do this? If the property was filed on Bankruptcy can they charge me the taxes?
AK lawyer
Jan 29, 2015, 09:26 AM
The Bankruptcy Code provides, in pertinent part
"11 U.S.C. § 523
...
(a) A discharge under section 727, 1141, 1228(a), 1228(b), or 1328(b) of this title does not discharge an individual debtor from any debt - (1) for a tax or a customs duty - (A) of the kind and for the periods specified in section 507(a)(3) or 507(a)(8) of this title, whether or not a claim for such tax was filed or allowed ..."
"[section 509 (a)] ...
(8) Eighth, allowed unsecured claims of governmental units, only to the extent that such claims are for - (A) ... (B) a property tax incurred before the commencement of the case and last payable without penalty after one year before the date of the filing of the petition ..."
So yes, they probably can. However in many places the tax will be a lien on the property, and not a debt owed by the owner personally.
Also, while it may be time-barred by the pertinent statue of limitations, I would guess that they are filing within the SOL.
What will probably happen is that the current owner of the property will redeem it before it goes to sale, by paying the tax, penalty, and interest. When that happens, you will be off the hook. Or if, for some reason, the owner fails to redeem it, the county will sell it and the tax debt will be paid-off from the proceeds.