Showing 2 posts from September 2023.

Rhode Island Supreme Court Continues to Strictly Interpret "Clear and Unforgiving" Statutory Language Regarding Court-Approved Redemptions from Tax Sale Proceedings

September 26, 2023 by Brooke Ackerman*, Samuel C. Bodurtha

In Westconnaug Recovery Co., LLC v. U.S. Bank N.A, the Rhode Island Supreme Court has continued to rule against redemption and in favor of strict application of the Rhode Island's Tax Title Act. Specifically, an interested party must assert a statutory right to redemption under § 44-9-29 even if initially contesting the validity of tax title under § 44-9-31 in response to a foreclosure proceeding. More ›

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

September 11, 2023 by Michael J. McKleroy, Samuel C. Bodurtha

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 proceeds from a tax lien sale. Following Tyler v. Hennepin County, the Sixth Circuit, in Freed v. Thomas, affirmed a lower court’s holding that a Michigan county similarly violated the Fifth Amendment's Takings Clause. Freed owed the County roughly $1,100 in property taxes. The County foreclosed its tax lien and sold Freed’s property at public auction for $42,000 in accordance with Michigan’s General Property Tax Act. The County refused to pay Freed the roughly $40,000 over and above his tax debt. Freed sued the County, claiming that retaining the excess proceeds was an unconstitutional taking in violation of the Fifth Amendment and an excessive fine in violation of the Eighth Amendment. More ›

Search

Subscribe via Email

RSSSubscribe via RSS
TwitterFollow us on Twitter

Blog Editors

Blog Contributors

Archives