About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

75 Ind. L.J. 747 (2000)
Tax Liens, Tax Sales, and Due Process

handle is hein.journals/indana75 and id is 797 raw text is: Tax Liens, Tax Sales, and Due Processt FRANK S. ALEXANDER* I. INTRODUCTION ................................................ 748 II. THE CONTEXT ................................................ 752 A. Real Property Taxation in State and Local Government Finance .... 753 B. The Collection of Delinquent Property Taxes .................... 758 C. The Evolving Requirements of Due Process ...................... 764 III. THE VARIOUS FORMS OF PROPERTY TAX ENFORCEMENT ............... 770 A. The Super-Priority Status of the Property Tax Lien ............... 770 B. The Range of Approaches ................................... 771 C. Redemption Periods: Interest and Penalties ..................... 774 IV. DUE PROCESS APPLIED: THEORY BECOMES PRACTICE ................. 778 A. Events Requiring Due Process ............................... 779 B. Legally Protected Property Interests ....................... 783 1. Owners ............................................... 784 2. Creditors .............................................. 786 3. Occupants ............................................. 786 4. Shared Interests . ....................................... 788 C. Identifying the Interests .................................... 789 D. Notifying the Holders of the Interests ......................... 792 E. Request Notice Statutes ..................................... 795 F. Consequences of Inadequate Notice ........................... 798 G. Hearings ................................................ 800 V. A REVISED APPROACH TO PROPERTY TAX LIEN ENFORCEMENT .......... 801 A. A Single Enforcement Proceeding ............................ 802 B. N otice .................................................. 805 VI. CONCLUSION ................................................ 806 * Copyright 2000 by Frank S. Alexander. * Professor of Law, Emory University School of Law. This Article was made possible through a research leave supported by Dean Howard Hunter, Emory Law School; excellent research assistance provided by Lauren Blatt, Michelle Cook, and William Middlebrooks; and patient training in electronic research techniques provided by Rosalie Sanderson, Associate Director Emory Law Library. I appreciate very much excellent comments, suggestions, and insights provided to me by Professor William Buzbee, Emory Law School; Professor Henry W. Lewis, Director (retired) of the Institute of Government at the University ofNorth Carolina; William Dodson, Esq.; W. Randy Turner, Esq., Deputy Fulton County Attorney; and David Webster, Esq.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most