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IN RE AMERICAN LODGING, INC.

Bankruptcy No. 06-12067. Adversary No. 08-1009.

397 B.R. 906 (2008)

In re AMERICAN LODGING, INC., Debtor. R. David Boyer, Trustee, Plaintiff v. US Bank, Auditor of Allen County, Treasurer of Allen County, Allen County Indiana, Defendants.

United States Bankruptcy Court, N.D. Indiana, Fort Wayne Division.

December 1, 2008.

Attorney(s) appearing for the Case

Daniel J. Skekloff, Scot T. Skekloff, Skekloff, Adelsperger & Kleven, LLP, Fort Wayne, IN, for Debtor.

Scot T. Skekloff, Skekloff, Adelsperger & Kleven, LLP, R. David Boyer II, Fort Wayne, IN, for Plaintiff.

Ellen L. Triebold, Office of the United States Trustee, South Bend, IN, for U.S. Trustee.

ROBERT E. GRANT, Bankruptcy Judge.

DECISION

If real estate taxes remain unpaid long enough, the property will be offered for sale by the county. The successful bidder at such a sale does not become the owner of the property, at least not immediately. Instead it obtains a lien upon or succeeds to the county's lien upon the real estate in question. The owner then has one year within which to redeem the property...

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