Law.com Subscribers SAVE 30%
Call 855-808-4530 or email [email protected] to receive your discount on a new subscription.
Tax Foreclosure Sales: What Notice Is Due?
To what extent does the increasing availability of information change statutory or constitutional obligations to provide notice of tax foreclosure proceedings? In Kennedy v. Mossafa (infra, page '), decided last month, the Court of Appeals did not recognize any significant change in law, despite the greater ease with which a municipality makes efforts to locate absent property owners. Whether intervening technological advances, or the Supreme Court, will bring changes to this area of law remains to be seen.
The basic problem is simple. A landowner fails to pay taxes. The municipality seeks to foreclose. What efforts must the municipality make to apprise the owner of the foreclosure proceedings? Historically, courts treated notice by publication as adequate, because the proceeding was “in rem“. The Supreme Court's opinion in Mennonite Board of Missions v. Adams, 462 US 791, together with the Court of Appeals' opinion in McCann v. Scaduto, 71 NY2d 164, marked the end of the traditional approach. As the Court of Appeals put it in holding unconstitutional an already repealed “notice by publication” scheme, “where the interest of a property owner will be substantially affected by an act of government, and where the owner's name and address are known, due process requires that actual notice be given.” McCann v. Scaduto, 71 NY2d at 176. Actual notice, in this context, means notice “by letter.” Id. at 178.
Who Gets the Letter?
This premium content is locked for Entertainment Law & Finance subscribers only
ENJOY UNLIMITED ACCESS TO THE SINGLE SOURCE OF OBJECTIVE LEGAL ANALYSIS, PRACTICAL INSIGHTS, AND NEWS IN ENTERTAINMENT LAW.
- Stay current on the latest information, rulings, regulations, and trends
- Includes practical, must-have information on copyrights, royalties, AI, and more
- Tap into expert guidance from top entertainment lawyers and experts
Already a have an account? Sign In Now Log In Now
For enterprise-wide or corporate acess, please contact Customer Service at [email protected] or 877-256-2473
Major Differences In UK, U.S. Copyright Laws
This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
Strategy vs. Tactics: Two Sides of a Difficult Coin
With each successive large-scale cyber attack, it is slowly becoming clear that ransomware attacks are targeting the critical infrastructure of the most powerful country on the planet. Understanding the strategy, and tactics of our opponents, as well as the strategy and the tactics we implement as a response are vital to victory.
The Article 8 Opt In
The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
Removing Restrictive Covenants In New York
In Rockwell v. Despart, the New York Supreme Court, Third Department, recently revisited a recurring question: When may a landowner seek judicial removal of a covenant restricting use of her land?
The Benefits of Blockchain for e-Discovery and Data Preservation
As businesses across various industries increasingly adopt blockchain, it will become a critical source of discoverable electronically stored information. The potential benefits of blockchain for e-discovery and data preservation are substantial, making it an area of growing interest and importance.