The following excerpt is from In re Martin, Case No. 12-38028 (cgm) (Bankr. S.D.N.Y. 2013):
In Wisotzke v. Ontario County, 409 B.R. 20, 23 (W.D.N.Y. 2009), the court assumed arguendo that 1322 was "not limited to mortgage foreclosure proceedings and may be applied to an in rem tax foreclosure proceeding[.]"
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