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Takings Clause Tax Debt Tax Liens

Nelson Mullins Riley & Scarborough LLP

Narrowing the Reach of Tyler v. Hennepin County: Lessons from Metro T. Properties, LLC v. County of Wayne

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

Hinshaw & Culbertson - Consumer Crossroads

Sixth Circuit Applies Recent SCOTUS Tax-Taking Decision to Affirm an Owner’s Right to Net Tax Lien Foreclosure Proceeds

We previously reported on the U.S. Supreme Court’s decision, Tyler v. Hennepin County, where the court concluded that the State of Minnesota violated a property owner’s constitutional rights by keeping the excess sale...more

Harris Beach PLLC

U.S. Supreme Court Limits Municipalities from Retaining Excess Value in Tax Foreclosures

Harris Beach PLLC on

On May 25, 2023, the United States Supreme Court, in Tyler v. Hennepin County, ruled it is unconstitutional for municipalities to unilaterally retain the surplus monies generated from tax lien foreclosure sales. More...more

Nelson Mullins Riley & Scarborough LLP

Supreme Court Holds Forfeiture of Tax Sale Surplus Proceeds is a Governmental Taking

“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

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