News & Analysis as of

Liens Tax Sales

Amundsen Davis LLC

Spring Tax Time: A Quick Guide to Tax Sales in Indiana

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It’s May in Indiana, which means flowers are blooming, the Indianapolis 500 is here, and the spring installment of Indiana property taxes are due. Property taxes in Indiana are paid twice a year, with payments generally due...more

Amundsen Davis LLC

Separation Anxiety? Indiana Tax Sale Separates Ownership of Land and Improvements

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Can improvements to real estate, such as buildings, be owned separately from the land beneath them? This is not usual, although permissible, such as in a ground lease situation; however, a recent decision from the Indiana...more

Nelson Mullins Riley & Scarborough LLP

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

Nelson Mullins Riley & Scarborough LLP

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

Nelson Mullins Riley & Scarborough LLP

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

Nelson Mullins Riley & Scarborough LLP

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

Haynsworth Sinkler Boyd, P.A.

Three Common Pitfalls in Tax Sale Purchases

By and large, South Carolina provides an excellent opportunity for those looking to buy property at tax sales. As South Carolina is not a tax lien state, buyers purchase an interest in land, rather than a lien. Investors...more

Dechert LLP

Purchasers of NJ Tax Sale Certificates - What You Include in Your Proof of Claim Can Cause a Loss of Your Claim and Lien

Dechert LLP on

In Princeton Office Park, the U.S. Court of Appeals for the Third Circuit affirmed the bankruptcy and district court rulings that the purchaser of a NJ tax sale certificate forfeited its claim and lien because it included the...more

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