On May 25, 2023, the United States Supreme Court issued its decision in Tyler v. Hennepin County, Minnesota, holding that a state tax foreclosure violates the “Takings Clause” of the U.S. Constitution when it “provides no...more
In January, Miller Canfield reported on Lowry v. Southfield Neighborhood Revitalization Initiative (In re Lowry), an opinion from the Sixth Circuit Court of Appeals. Lowry held that a taxpayer in bankruptcy could challenge a...more
A recent opinion from the Sixth Circuit Court of Appeals has opened a new door for a taxpayer to challenge a Michigan tax foreclosure sale. The opinion held that the challenge could proceed where the property value was...more
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
Throughout the nation, governmental units are shutting down businesses and issuing shelter-in-place orders. The trend is that only essential businesses remain open. These orders will have a significant impact on all...more