News & Analysis as of

Municipalities Liens

Cadwalader, Wickersham & Taft LLP

Chester, PA Chapter 9 Court Confirms Certain Municipal Financing Techniques, Raises Concerns About Others

On November 3, 2023, the Court in the Chapter 9 bankruptcy case of the City of Chester, Pennsylvania issued its ruling in an adversary proceeding challenging the perfection of the liens securing certain revenue bonds issued...more

Patton Sullivan Brodehl LLP

Beware “Super-Priority” Receivership Liens

In California, lien priority is usually resolved by a straightforward examination of the time of creation or recordation with the County Recorder, which gives “constructive notice” of the lien to the world. But some liens...more

Best Best & Krieger LLP

Cities May Record Special Assessment Liens for Delinquent Fees

Calif. Appellate Court Holds These Liens Not Subject to Prop. 218 - California cities are authorized by statute to record special assessment liens on property for delinquent solid waste service fees, an appellate court has...more

Blake, Cassels & Graydon LLP

Priority Denied: Alberta Court of Appeal Determines Linear Property Tax Arrears Are Not Subject to a Special Lien

On February 12, 2019, the Court of Appeal of Alberta (Court) released its long-anticipated decision in Northern Sunrise County v. Virginia Hills Oil Corp. (Virginia Hills). The Court held that the taxation provisions of the...more

Bennett Jones LLP

Property Tax Priorities in Alberta Insolvency Proceedings: Current Uncertainty

Bennett Jones LLP on

Recent decisions of the Court of Queen's Bench of Alberta have put into question the priority of municipal property taxes in insolvency proceedings. Two such decisions are the subject of pending appeals. A third recent...more

Shumaker, Loop & Kendrick, LLP

Client Alert: Fourth DCA Reverses Itself in Ober, Restores Certainty with Foreclosures

Back in October, Shumaker published a Client Alert which described the judicial uncertainty generated by the decision in Ober v. Town of Lauderdale-by-the-Sea, 41 Fla. L. Weekly 1978, Case No. 4D14–4597 (Fla. 4th DCA, August...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

Pullman & Comley, LLC

Bankruptcy Beat: The Second Circuit Establishes a Binding Standard For Lien Extinguishment Under a Plan of Reorganization

Pullman & Comley, LLC on

The Second Circuit Court of Appeals recently issued an opinion, City of Concord, N.H. v. N. New England Tel. Operations, LLC (In re N. New England Tel. Operations LLC), 795 F.3d 343 (2d Cir. 2015), addressing an issue of...more

Shumaker, Loop & Kendrick, LLP

Florida Supreme Court Declares "Superpriority" Municipal Liens Invalid

It has become increasingly common in recent years for Florida municipalities to enact local ordinances granting so-called “superpriority” status to liens for municipal assessments. These types of ordinances typically state...more

Baker Donelson

Florida to Government: Your Lien Doesn't Foreclose This Old Mortgage

Baker Donelson on

The Florida Supreme Court has ruled that cities cannot create ordinances that subject prior recorded mortgages to their subsequently recorded county or governmental liens, because it conflicts with Florida's state statutes on...more

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