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South Carolina Supreme Court Declares 2019 Tax Sale Bill Unconstitutional

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

7/2/2021  /  SC Supreme Court , Tax Sales

South Carolina Supreme Court Holds Oral Argument Regarding 2019 Tax Sales

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

5/7/2021  /  Oral Argument , Tax Sales

Stiff v. Equivest: Alabama Governor Signs Senate Bill 111 Regarding Tax Sales Held Inside

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

Stiff v. Equivest: Alabama Senate Bill 111 on its Way to the Governor for Signature

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

Updated Comprehensive Guide to Understanding Kentucky Tax Sales

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

Biden Administration Announces Extension of Foreclosure Moratoriums and Forbearance Options

In the wake of the early months of COVID-19, the Federal Housing Finance Agency (FHFA) and the U.S. Department of Housing and Urban Development (HUD) instituted a foreclosure and eviction moratorium on Fannie Mae and Freddie...more

Alabama Supreme Court Overrules Application for Rehearing on Decision Voiding Numerous Tax Sales

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

Comprehensive Guide to Understanding West Virginia Tax Sales

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

Nelson Mullins Files Amicus Brief in Response to Alabama Supreme Court’s Opinion Voiding Numerous Tax Sales

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

Alabama Supreme Court Voids Numerous Tax Sales

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

Comprehensive Guide to Understanding Kentucky Tax Sales

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

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