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Articles 1 - 9 of 9
Full-Text Articles in Law
Unconscionable: Tax Delinquency Sales As A Form Of Dignity Taking, Andrew W. Kahrl
Unconscionable: Tax Delinquency Sales As A Form Of Dignity Taking, Andrew W. Kahrl
Chicago-Kent Law Review
No abstract provided.
Stategraft, Bernadette Atuahene, Timothy Hodge
Stategraft, Bernadette Atuahene, Timothy Hodge
All Faculty Scholarship
Although sometimes difficult to detect, governmental power abuses can have detrimental impacts. Property tax assessments provide an effective lens to examine this phenomenon because, given the complexity of calculating property tax assessments, it is difficult for citizens to know when local government has exceeded its legitimate taxing authority and crossed into the realm of illegal extraction. Michigan is an ideal case study because it protects property owners by making assessment-related power abuses more visible through a unique state constitutional provision: property tax assessments cannot exceed 50 percent of a property’s market value. Abuses have persisted nevertheless. Between 2011 and 2015, …
Stategraft, Bernadette Atuahene, Timothy Hodge
Stategraft, Bernadette Atuahene, Timothy Hodge
Bernadette Atuahene
Court Of Appeals Of New York, Harner V. County Of Tioga, Gerald C. Waters Jr.
Court Of Appeals Of New York, Harner V. County Of Tioga, Gerald C. Waters Jr.
Touro Law Review
No abstract provided.
The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck
The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck
Articles & Chapters
No abstract provided.
The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck
The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck
NYLS Law Review
No abstract provided.
The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini
The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini
William & Mary Law Review
No abstract provided.
Taxation-Federal Tax Liens--Priority Of Senior Federal Lien Over Local Tax Lien In Mortgage Foreclosure, Samuel J. Mckim Iii
Taxation-Federal Tax Liens--Priority Of Senior Federal Lien Over Local Tax Lien In Mortgage Foreclosure, Samuel J. Mckim Iii
Michigan Law Review
Plaintiff, a first mortgagee, instituted a foreclosure proceeding joining the mortgagors, a second mortgagee, several judgment creditors, and the United States Government. The Government's lien had been recorded subsequently to the first mortgage but had attached prior to the accrual of various local real estate taxes. Plaintiff's motion for summary judgment, that the premises be sold free of the United States lien but subject to all local real property taxes, was granted. After reversal on appeal, the court again granted summary judgment and effected the same distribution, this time by directing that all local real property taxes be paid as …
Constitutional Law - Due Process - Notice Required To Validate Tax Foreclosure Of Property Of Known Mental Incompetent, Frank M. Lacey S.Ed.
Constitutional Law - Due Process - Notice Required To Validate Tax Foreclosure Of Property Of Known Mental Incompetent, Frank M. Lacey S.Ed.
Michigan Law Review
On May 8, 1952, the town of Somers instituted an action to foreclose a number of tax liens. One of these was upon the property owned by a person known in the community to be a mental incompetent, but who had not yet been so certified by a court. Notice was given to the incompetent taxpayer in compliance with the statute by mail, posting, and publication. When she failed to answer within the prescribed period, foreclosure was entered and a deed to her property delivered to the town. Five days later she was declared a person of unsound mind, and …