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IN RE RW MERIDIAN LLC

BAP No. SC-16-1227-JuFY. Bk. No. 16-00629-MM7.

564 B.R. 21 (2017)

IN RE: RW MERIDIAN LLC, Debtor. County of Imperial Treasurer-Tax Collector, Appellant, v. Ronald E. Stadtmueller, Trustee; RW Meridian LLC, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Filed February 3, 2017.

Attorney(s) appearing for the Case

Appearances: Laurel Lee Hyde , Schwartz Hyde & Sullivan, LLP, argued for appellant County of Imperial Treasurer-Tax Collector; Richard Girgado , Office of the County Counsel, County of Los Angeles, argued for Amici The California State Association of Counties and The California Association of County Treasurers and Tax Collectors; Brian A. Kretsch argued for appellee Ronald E. Stadtmueller , chapter 7 trustee.

Before: JURY, FARIS, and YUN, Bankruptcy Judges.

OPINION

Appellant, County of Imperial Treasurer-Tax Collector (County), scheduled a tax sale of real property owned by RW Meridian, LLC (Debtor) by an internet auction on February 6, 2016, due to the non-payment of taxes. Under Cal. Rev. & Tax Code (Tax Code) § 3707(a)(1), Debtor's right to redeem the tax...

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