Tyler v. Hennepin County: Implications For Arizona Tax Foreclosure Law
By Abigail Dood. Tyler v. Hennepin County: Implications for State Tax Foreclosure Law Generally On May 25, 2023, the U.S. Supreme Court issued a ruling in Tyler v. Hennepin County, holding that a provision of Minnesota law that authorized the state to retain all surplus proceeds from the sale of a property at auction for nonpayment of property taxes was an unconstitutional taking. While the exact procedures vary statutorily state by state, generally most states have laws in place that authorize the appropriate governmental unit, such as the county treasurer, to seize an individual’s property after the individual is delinquent on property taxes for a specified period of time. The property is then usually sold at a public tax auction to the highest bidder. If the property sells for an…