Key Takeaways -
..The Michigan Court of Appeals rejected an effort to allow class action recovery of excess proceeds from the sale of tax foreclosed properties.
..The Court ruled that the Michigan Supreme Court's 2020...more
1/14/2022
/ Appeals ,
Case Consolidation ,
Class Action ,
County Assessors ,
Filing Deadlines ,
Foreclosure ,
Income Taxes ,
MI Supreme Court ,
Notice Requirements ,
Putative Class Actions ,
Retroactive Application
The Michigan Court of Appeals recently held that assessments on a property under a development agreement between a city and the property's former owner did not survive a tax foreclosure and therefore were not liens against...more
The U.S. Supreme Court has struck down a decades-old requirement that a seller must have a physical presence within a state to be required to collect sales tax. The June 21, 2018, opinion in South Dakota v Wayfair opens the...more
6/25/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus