Wilson v. Armstrong County School District (In Re Wilson)

MEMORANDUM OPINION

JOSEPH L. COSETTI, Bankruptcy Judge.

This Complaint attempts to discharge or avoid the lien of taxes assessed against the real property of the Debtors by the Armstrong County School District, Taxing Authority (“Armstrong”). The Debtors bring this action pursuant to 11 U.S.C. § 522(f). The Court, must decide whether the tax assessment is dischargeable as an unsecured claim or whether a lien exists, if so, what kind of lien, and whether that lien can be avoided pursuant to Section 522(f) of the Bankruptcy Code.

STATEMENT OF THE FACTS

Debtors state in their Complaint that the…