California State Controller's Office : 11040 General Unsecured Claims for Taxes

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County Tax Collectors' Reference Manual (2012)

Chapter 11000 Bankruptcy

11040 General Unsecured Claims for Taxes

11040. CONCEPT OVERVIEW
If more than one year has expired between the first delinquency date and the filing of a petition, unsecured taxes are entitled to treatment only as an unsecured credit. The tax collector may wish to claim eighth priority for all pre-petition claims and require the trustee to object to priority treatment of the taxes.

Unless secured by a lien, property taxes that were assessed as delinquent for more than one year before petition are treated as general unsecured claims (In re Electronic Theatre Restaurants (Bkrtcy. N.D. Ohio 1988) 85 B.R. 45).