Tax Liens, Tax Sales and Due Process

Frank S. Alexander

Emory Law

November 29, 2000

Indiana Law Journal, Vol. 75, 2000

The collection of delinquent property taxes has long been a process dreaded by both property owners and the local government officials charged with carrying out the task. The complexity and diversity of property tax collection laws across the country is a testament to the difficulty of the process. Property tax foreclosure sales, the ultimate step in property tax collection, was made even more complex following a Supreme Court case holding that such tax sales require Due Process notice. This article attempts to bring clarity to the notice requirement in the hopes that clarity will provide for easier and more equitable enforcement of property tax collection.

Number of Pages in PDF File: 61

Keywords: tax lien, tax sale, due process, mennonite, property tax, foreclosure, land bank

Accepted Paper Series

Download This Paper

Date posted: November 29, 2011  

Suggested Citation

Alexander, Frank S., Tax Liens, Tax Sales and Due Process (November 29, 2000). Indiana Law Journal, Vol. 75, 2000. Available at SSRN: http://ssrn.com/abstract=1965541

Contact Information

Frank S. Alexander (Contact Author)
Emory Law ( email )
1301 Clifton Road
Atlanta, GA 30322
United States
Feedback to SSRN

Paper statistics
Abstract Views: 286
Downloads: 57
Download Rank: 210,143

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.360 seconds