In re Downey, Case No. 05-44526, 2006 Bankr. LEXIS 2737 (Bankr. N.D. Ga. September 27, 2006) (Bonapfel).
The State of Georgia filed a proof of claim reflecting that it held a secured claim against all of debtors’ personal property, including exempt personal property and vehicles. The debtor objected to the claim in part because the vehicle titles did not reflect the State’s interest in the vehicles.
The tax lien is a statutory lien under §101(53), and the debtors could not exempt personal property from a tax lien. 11 U.S.C. §522(c)(2)(B). Since the debtors’ estate has an interest in the personal property, it is subject to the liens and the State has a secured claim for the value of the assets. Debtors’ plan must provide for the payment of this claim in full, or the debtors must surrender the property. 11 U.S.C. §1325(a)(5).