CLICK HERE FOR FULL TEXT
In re: MICHAEL CORRIN,
Debtor.
___________________________________________

STATE OF TENNESSEE,
Intervenor-Appellant (16-5717),

METROPOLITAN GOVERNMENT OF NASHVILLE & DAVIDSON COUNTY,
Creditor-Appellant (16-5719),
v.
HENRY E. HILDEBRAND, III,
Trustee-Appellee,

MICHAEL CORRIN, personal representative for the Estate of Mildred Josephine Bratt, deceased,
Appellee.
   Nos. 16-5717/5719
Appeal from the United States Bankruptcy Court
for the Middle District of Tennessee at Nashville.
No. 14-05344—Randal S. Mashburn, Judge
Argued: January 26, 2017
Decided and Filed: February 23, 2017
Before: MERRITT, MOORE, and STRANCH, Circuit Judges.


_________________________
OPINION
_________________________

JANE B. STRANCH, Circuit Judge. This bankruptcy case raises questions of statutory interpretation, federal preemption, and equal protection. Mildred Bratt filed a Chapter 13 plan providing for 12% interest on overdue property taxes to which Metro Nashville objected, arguing that Tennessee law specifies 18% interest. The bankruptcy court decided that the state law violated the Supremacy Clause. The State of Tennessee intervened and the parties appealed. The bankruptcy appellate panel (BAP) affirmed use of the 12% interest rate on different grounds, relying instead on interpretation of federal and state statutes and declining to address the constitutional arguments. Likewise, we AFFIRM the bankruptcy court’s approval of a plan using the 12% interest rate based on the language of the statutes at issue.