In an opinion released on August 21 in Massenberg v. Clarendon County Treasurer (Op. No. 28234), the South Carolina Supreme Court invalidated the tax sale of real property in Clarendon County based on the delinquent...more
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In an unpublished opinion released on May 12 in Grayson Dailey v. SC Home Holdings, LLC (Op.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In an unpublished opinion released this week in Cutter & Company, LLC v. Stafford Funding Group LLC (Op. No. 2024-UP-016), the South Carolina Court of Appeals upheld the tax sale of property in Orangeburg County over the...more
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
Today, the Supreme Court of the United States issued three decisions: Tyler v. Hennepin County, No. 22-166: This case involved the Fifth Amendment’s “Takings Clause” in the context of seizing property to collect unpaid...more
The see-sawing of emotions among advocates for county land banking activities in Ohio continued this week, with hopes again rising upon a favorable decision by the Supreme Court of Ohio. On April 4, 2023, the Court...more
In May 2021, the federal 6th Circuit Court of Appeals in Cincinnati sent a county land bank case back to the district court in Dayton for reconsideration. Rejecting the winning argument at the lower level - that the owner of...more
According to ATTOM Data Solutions, as of the end of the third quarter of 2018, there were nearly 1.5 million vacant single-family homes in the United States, representing approximately 1.52 percent of all homes nationwide....more
It may be hard to believe, but community associations ("Associations") occasionally deal with homeowners who don't think they are required to pay assessments. The reasoning for these beliefs can range from "I don't use the...more
Property Assessed Clean Energy (PACE) loans allow property owners to finance clean energy improvements to their properties generally secured by property liens senior to mortgages through tax assessments. Moody’s recently...more
I. FLORIDA STATE CASES – SARA WITMEYER & JOURDAN HAYNES - - Receiver: court’s inherent equitable power to appoint receiver over non-profit condominium association not limited to categories set forth in Florida Statutes...more