Thursday, May 11, 2006

U.S. Supreme Court/ delinquent tax sales

The U.S. Supreme Court on April 26th. held that due process considerations in an instances when a property is auctioned for payment of delinquent real estate taxes, additional measures to attempt to locate the owner beyond that of unclaimed certified mail has to be taken prior to that selling.

The trial and Arkansas Supreme Court both held that that state’s sale statutes complied with constitutional due process requirements, but the U.S. Supreme Court disagreed, citing the 1950 Mullane v. Central Hanover Bank & Trust Co. decision which held “due process requires ‘notice reasonably calculated, under all circumstances, to apprise interested parties.’”

Related Ohio, Kentucky, and Indiana statutes are here.

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