Tax Liens, Tax Sales and Due Process

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

Accepted Paper Series