Earlier this month, the U.S. District Court for the Southern District of West Virginia declined to dismiss a Section 1983 challenge against a West Virginia County in Grady v. Wood County. This ruling comes in the wake of the...more
On Friday, the Nebraska Supreme Court issued its opinions in Fair v. Continental Resources, No. S-21-074, and Nieveen v. TAX 106, No. S-21-364, following remand from the United States Supreme Court in the wake of Tyler v....more
8/26/2024
/ Deeds ,
Foreclosure ,
Forfeiture ,
Investors ,
Liability ,
NE Supreme Court ,
SCOTUS ,
Takings Clause ,
Tax Liens ,
Tax Sales ,
Tyler v Hennepin County Minnesota
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 recent case, the Michigan Supreme Court issued an opinion in Schafer v. Kent County, No. 164975, addressing the critical issue of surplus equity stemming from a tax foreclosure within the context of the state...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In an unpublished opinion released on May 12 in Grayson Dailey v. SC Home Holdings, LLC (Op.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 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
In an unpublished opinion released this week in Cutter & Company, LLC v. Stafford Funding Group LLC (Op.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
In a recent opinion by the Alabama Supreme Court in Smith v. Cameron (SC-2023-0495), the court issued an opinion affirming a trial court’s refusal to award mesne profits to a tax deed holder following the trial court’s order...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
On Friday, the Alabama Supreme Court issued its opinion in Ex parte J.C. King III (In re: Anderson Realty Grp., LLC v. J.C. King III), No. SC-2022-0653, addressing for the first time the term “preservation improvements” in...more
Following the U.S. Supreme Court’s landmark opinion in Bristol-Myers Squibb Co. v. Superior Court of California, 137 S. Ct. 1773 (2017), a question arising under the Fair Labor Standards Act (FLSA) collective actions is...more
3/6/2023
/ Bristol-Myers Squibb Co v Superior Court of California - San Francisco County ,
Certiorari ,
Class Action ,
Collective Actions ,
Corporate Counsel ,
Employees ,
Employment Litigation ,
Exempt-Employees ,
Fair Labor Standards Act (FLSA) ,
FedEx ,
Fourteenth Amendment ,
FRCP 23 ,
Misclassification ,
Opt-In ,
Over-Time ,
Personal Jurisdiction ,
SCOTUS ,
Wage and Hour
The South Carolina Department of Revenue’s Government Services Division has issued a Decision giving South Carolina counties guidance regarding the 2019 tax sale in the wake of the South Carolina Supreme Court’s opinion in...more
The South Carolina Department of Revenue’s Government Services Division has issued a Decision giving South Carolina counties guidance regarding the 2019 tax sale in the wake of the South Carolina Supreme Court’s opinion in...more
The South Carolina Supreme Court issued its three-page opinion yesterday in Mercury Funding, LLC, v. Beaufort County Tax Collector Kimberly Chesney, a case involving the constitutionality of an act extending the 2019 tax sale...more
In one of the first oral arguments held in person since the start of the pandemic, the South Carolina Supreme Court heard from the parties today in Mercury Funding, LLC, v. Beaufort County Tax Collector Kimberly Chesney, a...more
Nelson Mullins previously wrote about the Alabama Legislature’s passage of Senate Bill 111, which was intended to resolve issues raised by the Alabama Supreme Court’s June 2020 opinion in Stiff v. Equivest Financial, LLC. On...more
In June 2020, the Alabama Supreme Court issued an Opinion in Stiff v. Equivest Financial, LLC, where the Court held that a 2013 Bessemer tax sale occurring inside the courthouse — and not on the front steps of the courthouse...more
Kentucky’s counties strictly abide by the statutory code outlined in KRS Chapter 134 when conducting tax sales. However, under section 156b of the Kentucky Constitution, Kentucky is a “home rule” state. This means that the...more
The Alabama Supreme Court issued a Certificate of Judgment on Friday overruling Equivest Financial, LLC’s application for rehearing regarding the Court's June 26, 2020 decision that held that a 2013 Bessemer tax sale...more
On Wednesday, the South Carolina Governor signed House Bill 3755 into law. The bill amends sections of the insurance code regarding automobile insurance coverage, but also includes a provision extending the statutory one-year...more
West Virginia’s counties strictly abide by the statutory code outlined in W. Va. Code Chapter 11A when conducting tax lien sales. The sheriff auctions the tax liens, which are freely assignable after purchase. If not...more
In June, the Alabama Supreme Court issued its Opinion in Stiff v. Equivest Financial, LLC, in which it held that a 2013 Bessemer tax sale occurring inside the Probate Courtroom — and not on the front steps of the courthouse —...more
On Friday, June 26, 2020, the Alabama Supreme Court issued an Opinion in Stiff v. Equivest Financial, LLC, in which it held that a 2013 Bessemer tax sale occurring inside the courthouse — and not on the front steps of the...more
Kentucky’s counties strictly abide by the statutory code outlined in KRS Chapter 134 when conducting tax sales. However, under section 156b of the Kentucky Constitution, Kentucky is a “home rule” state. This means that the...more