Constitutional Questions About Tax Lien Foreclosures

Government Finance Review, 2000

5 Pages Posted: 7 Nov 2011  

Date Written: June 2000

Abstract

Local governments have traditionally viewed delinquent property taxes as a administrative burdens rather than potential assets. Recently, however, local governments have been turning tax liens into cash by selling bundled liens to investors. Purchasers of tax liens may not be aware of the implications of a 1983 U.S. Supreme Court decision requiring due process in property tax foreclosures. With properties from multiple jurisdictions with various foreclosure procedures, tax lien purchasers now must consider yet-undefined due process requirements when enforcing the liens.

Keywords: Real Estate Finance Foreclosure Tax Lien

Suggested Citation

Alexander, Frank S., Constitutional Questions About Tax Lien Foreclosures (June 2000). Government Finance Review, 2000. Available at SSRN: https://ssrn.com/abstract=1955583

Frank S. Alexander (Contact Author)

Emory Law ( email )

1301 Clifton Road
Atlanta, GA 30322
United States

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