Latimer v. Lake County Treasurer (In re Latimer)

MEMORANDUM OF DECISION ON STIPULATED RECORD

J. Philip Klingeberger, Judge United States Bankruptcy Court

This adversary proceeding arises from a complaint filed on October 18, 2018, by the debtor, William Carl Latimer (“Latimer”), against the Lake County Treasurer (“County”). The complaint requests that the court determine whether Latimer can take advantage of the Indiana property tax amnesty statute found at I.C. § 6-1.1-37-10.1. Pursuant to this provision, any interest and penalties added to a delinquent property tax installment prior to January 1, 2012, are waived if the delinquent taxes are…