In a landmark shift towards protecting delinquent taxpayer’s interest in surplus funds generated from tax lien foreclosures, Massachusetts enacted a law as a part of its 2025 budget to revise the way surplus funds are...more
In an unpublished opinion released on May 12 in Grayson Dailey v. SC Home Holdings, LLC (Op. No. 2024-UP-164), the South Carolina Court of Appeals upheld the tax sale of real property in Lexington County over the objection of...more
In February, the United States District Court for the Eastern District of Michigan issued its opinion in Metro T. Properties, LLC v. County of Wayne, No. 2:23-cv-11457-LVP-KGA, 2024 WL 644515 (E.D. Mich. Feb. 15, 2024). Few...more
“The taxpayer must render unto Caesar what is Caesar’s, but no more.”
Tyler v. Hennepin County, No. 22-166, Slip Op. at 14 (May 25, 2023) -
Less than a month after oral argument, the United States Supreme Court ruled...more
5/26/2023
/ Class Action ,
Debt Collection ,
Eighth Amendment ,
Excessive Fines Clause ,
Fifth Amendment ,
Just Compensation ,
Oral Argument ,
SCOTUS ,
Takings Clause ,
Tax Debt ,
Tax Liens ,
Tax Sales ,
Tyler v Hennepin County Minnesota