News & Analysis as of

Tax Sale

Mitchell, Williams, Selig, Gates & Woodyard,...

Tax Sale/Superfund: Federal Appellate Court Addresses Applicability of Third Party Defense

\The United States Court of Appeals for the Ninth Circuit (“Court”) addressed whether a California tax-sale purchaser was entitled to a third-party defense provided by the Comprehensive Environmental Response, Compensation,...more

Faegre Baker Daniels

So You Want to Buy Property at a Tax Sale: What Should You Know?

by Faegre Baker Daniels on

Purchasing real property at a tax sale can be a smart investment, but before you take the plunge, there are some things you should know about the process and your rights as a purchaser. Here are six basics to keep in mind...more

Pillsbury - Gravel2Gavel Construction & Real...

Property Available at Tax Sale May Not Be a Bargain if Contaminated

On April 27, the U.S. Court of Appeals for the Ninth Circuit held, in the case of California Dep’t of Toxic Substances Control v. Westside Delivery, LLC, that a purchaser of land at a California tax sale was not entitled to...more

Faegre Baker Daniels

Understanding Property Tax Delinquency in Indiana Law

by Faegre Baker Daniels on

What happens if an Indiana property owner fails to pay property tax? If this is a persistent failure, the property owner will be subject to sanctions under Indiana Code §§ 6-1.1-24 and 25 et seq. The ultimate sanction — the...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

Hinshaw & Culbertson LLP

Consumer Financial Services Newsletter - August 2016

by Hinshaw & Culbertson LLP on

Seventh Circuit Rules: Filing a Proof of Claim for Old Debt Is Okay — Circuits Split - Owens et al. v. LVNV Funding LLC et al., Nos. 15-2044, 15-2082, 15-2109 (7th Cir. Aug.10, 2016) - In Owens v. LVNV Funding LLC,...more

Pullman & Comley, LLC

Appellate Court Notes

by Pullman & Comley, LLC on

Supreme Court Advance Release Opinions: SC19496 - Commission on Human Rights & Opportunities v. Echo Hose Ambulance - The issue of this case was whether or not an unpaid volunteer, in this case for an ambulance...more

Balch & Bingham LLP

Bankruptcy Courts Divided On Whether Chapter 13 Plan Extends Time for Redemption

by Balch & Bingham LLP on

Bankruptcy courts are currently divided on whether a debtor has a right to redeem property sold at a tax sale after the removed “statutory” redemption period has run. The time for redemption depends on the law of the state...more

Ballard Spahr LLP

Real Estate News in Metro DC

by Ballard Spahr LLP on

Ballard Spahr’s mixed-use, condominium, and multifamily lawyers are pleased to provide this newsletter to keep you apprised of important developments and trends in real estate law in Maryland, Virginia, and Washington, D.C....more

Bradley Arant Boult Cummings LLP

Recovery of Real Property in South Carolina After a Tax Sale

Acme Bank has a problem. Acme loaned $480,000 for the purchase of a beach house on Sullivan’s Island, South Carolina, securing the debt with a recorded mortgage. Six months ago, the bank received a letter from the county tax...more

GableGotwals

High court ruling imposes added notice for tax-auction property

by GableGotwals on

Q: A recent Oklahoma Supreme Court ruling appears to impose additional notice requirements before the sale of real property due to property tax delinquency. What's this case? A: In the case of Crownover v. Keel, the...more

Balch & Bingham LLP

Tax Sale Redemption: Recovering Your Lost Collateral

by Balch & Bingham LLP on

It is now more important than ever for lenders to not allow real estate to be sold for delinquent taxes at a tax sale—whether it is real estate owned by the lender or mortgaged to the lender. New case law has complicated and...more

Cozen O'Connor

Failure to File Post-Trial Motions Waives Issues

by Cozen O'Connor on

A panel of the Commonwealth Court of Pennsylvania held that a taxpayer that did not file post-trial motions waived all issues on appeal. M.C.& P.K. Lees, Inc. v. W.R. Capenos, 215 Pa. Commw. LEXIS 282. The purchaser at a tax...more

Cozen O'Connor

Attorney’s Fees Collectable in Tax Sale

by Cozen O'Connor on

A panel of The Commonwealth Court of Pennsylvania held that attorney’s fees are collectable in a tax sale, notwithstanding that Act 2003-20, which authorized the collection of reasonable attorney’s fees, was retroactive to...more

Cozen O'Connor

Tax Sale Decisions Continue

by Cozen O'Connor on

The substantial volume of tax sale decisions from appellate courts continues. A tax sale was voided where the tax claim bureau failed to take reasonable steps to notify the owner when service was unsuccessful. 777 L.L.P. v....more

Pullman & Comley, LLC

Bankruptcy Beat: Public Tax Sale to Pay Unpaid Real Estate Taxes Held to Constitute “Reasonably Equivalent Value” for Fraudulent...

by Pullman & Comley, LLC on

A voluntary or involuntary transfer of property by a debtor for less than “reasonably equivalent value” at a time when the debtor is insolvent may be avoided as a fraudulent transfer 11 USC § 548, irrespective of the debtor’s...more

Cozen O'Connor

Tax Sale Set Aside

by Cozen O'Connor on

Continuing a line of recent appellate decisions, a panel of the Commonwealth Court set aside a tax sale because the tax claim bureau failed to note in the file additional efforts that it had made to notify the owner. In re:...more

Cozen O'Connor

Tax Sale Voided

by Cozen O'Connor on

A panel of the Commonwealth Court held that a tax sale of owner-occupied property was void because of the failure of the sheriff to include a copy of the notice of the tax sale with affidavits filed in the proceeding....more

Pepper Hamilton LLP

Delinquent Property Tax Collection: Dancing Around the Automatic Stay

by Pepper Hamilton LLP on

In re Killmer, 513 B.R. 41 (Bankr. S.D.N.Y. 2014) – After reopening a bankruptcy case, a mortgagee moved for a determination that a post-petition delinquent property tax sale was void because it was held in violation of the...more

Cozen O'Connor

Tax Sale Invalidated Due to Inadequate Notice

by Cozen O'Connor on

A panel of the Commonwealth Court invalidated a tax sale because the required statutory notice was not given to all owners of a property. In re Consolidated Return of Luzerne County Tax Claim Bureau, Appeal of Jack P....more

Cozen O'Connor

Mortgage Holder’s Petition to Set Aside Judicial Tax Sale Rejected

by Cozen O'Connor on

A panel of the Commonwealth Court held that the trial court properly denied a mortgage holder’s petition to set aside the judicial tax sale of a property in Lackawanna County due to alleged improper service of notice and...more

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