In Re Cortner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that the holder of a tax certificate was a holder of a “tax claim” under Ohio law
• “Once a political subdivision of the state auctions a tax certificate, that political subdivision transfers its lien position to the tax certificate holder.”
• tax lien transferees are protected under § 511(a) because, under Ohio law, the delinquent taxes that make up the certificate purchase price are transferred and the government’s superior lien passes intact
• describing the tax certificate auction process under Ohio law

Source: CourtListener parenthetical corpus (CC0).