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IN RE BOWERS

No. 13-4404.

759 F.3d 621 (2014)

In re Michael Allen BOWERS; Margarita Ville Bowers, Debtors. Plymouth Park Tax Services, LLC, Appellants, v. Michael Allen Bowers; Margarita Ville Bowers, Appellees.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: July 21, 2014.

Rehearing En Banc Denied August 29, 2014.

Attorney(s) appearing for the Case

ARGUED: Scott W. Paris , Keith D. Weiner & Associates Co., LPA, Cleveland, Ohio, for Appellant. Robert M. Whittington, Jr. , Akron, Ohio, for Appellee. ON BRIEF: Scott W. Paris , Keith D. Weiner & Associates Co., LPA, Cleveland, Ohio, for Appellant. Robert M. Whittington, Jr. , Akron, Ohio, for Appellee.

Before: KEITH, CLAY, and McKEAGUE, Circuit Judges.

OPINION

McKEAGUE, Circuit Judge.

Plymouth Park appeals the Bankruptcy Court's Order which held that under Ohio law, the interest rate a Chapter 13 debtor must pay under his plan during the pendency of a bankruptcy proceeding to a tax certificate holder is the "certificate rate of interest" shown on the face of the tax certificate. Plymouth Park alleges that the appropriate interest rate is 18%, as provided in Ohio...

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