Abstract

http://ssrn.com/abstract=1965541
 


 



Tax Liens, Tax Sales and Due Process


Frank S. Alexander


Emory Law

November 29, 2000

Indiana Law Journal, Vol. 75, 2000

Abstract:     
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

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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
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