In re: Lamont

Bankruptcy Ct. did not err in finding that tax purchaser’s interest in debtor’s home was secured claim that is treatable in bankruptcy and was modifiable in debtor’s Chapter 13 plan, even though tax purchaser had previously acquired “Certificate of Purchase” by paying debtor’s unpaid assessments imposed by County. Moreover, tax purchaser was unable to obtain tax deed, even though redemption had subsequently expired, where debtor had filed for bankruptcy protection during redemption period, and where debtor eventually paid full amount of assessment as specified in plan. Ct. rejected tax purchaser’s argument that: (1) automatic stay provisions of Chapter 13 did not apply because his interest in “Certificate of Purchase” was real property interest that was not part of debtor’s bankruptcy estate; and (2) if automatic stay provisions did apply, they should have been modified to permit him to obtain tax deed once redemption period had expired.