Product Details

Principal Author and Editor: Dean A. Hayes, Esquire

©2021 

Confronted with a tax sale question, many lawyers spend hours researching the issue only to discover the case on point is irrelevant because of recent legislative changes. This book will save hours of research time by providing up-to-date information about this confusing area of law. In addition to providing a general overview of the subject, the book provides a coherent analysis of many of the conflicting rulings often encountered when researching or litigating real property or mobile home tax sale questions.

This brand new Fourth Edition discusses the cases decided in the seven years since the last edition and updates the changes made in some of the statutes concerning tax sales.  This straightforward and practical resource contains multiple sample pleadings to assist you in cases where you discover a defendant is in the military, is a minor, is incompetent, is deceased, or cannot be located. There are also sample pleadings for an action to set aside a tax sale or obtain tax sale coverage and an action to quiet title. Each purchase of the book will include a download of the book text and the sample forms.

Summary of Contents: 
I.             Introduction: An Overview of the Tax Sales Process
II.            Constitutional and Statutory Basis for Tax Sales
III.            Priority of Tax Lien
IV.             Government Consolidation of Tax Collection
V.              Time for Attachment of Lien
VI.            Tax Execution
VII.           Notice Requirements
VIII.          Sales Procedures
IX.           Sixth Notice Requirement
X.             Exercise of Right of Redemption
XI.            Costs
XII.            Rights of Owner During Redemption Period
XIII.          Official May Void Tax Sale
XIV.          Failure to Redeem
XV.            Surplus Funds (Overage)
XVI.          Warranty of Tax Sale Deed
XVII.        Law or Equity Case
XVIII.        Equitable Requirements if Tax Sale Voided
XIX.          Strict Compliance with Statutory Requirements
XX.            Presumptions and Burden of Proof
XXI.          Statutes of Limitations
XXII.        Jurisdictional Defects and Mere Irregularities
XXIII.        Certified Mail/ Return Receipt Requested Requirement
XXIV.        Bankruptcy
XXV.        Co-tenants and Tax Sales
XXVI.      Fraud and Tax Sales
XXVII.      Rents
XXVIII.    Unknown Owners or Heirs as Parties
XXIX.        Attorney's Duty to Client
XXX.        Mobile and Manufactured Homes
XXXI.        Effect of Tax Sale on Interest of Federal Government
XXXII.      Forfeited Lands
XXXIII.    Quiet Title Action

Appendices:
              Appendix A: Tax Sale Statutes
              Appendix B: Summons, Complaint and Lis Pendens for Action to Set Aside Tax Sale of Obtain Tax Sale Coverage
              Appendix C: Summon, Complaint, ,and Lis Pendens for Action to Quiet Title
              Appendix D: Order/ Petition/ Consent to Appointment of Attorney for a Defendant in the Military Service
              Appendix E: Order Appointing/ Petition for Appointment/ Consent  - GAL Nisi
              Appendix F: Order Appointing/Petition for Appointment /Consent - GAL Non Compos Mentis
              Appendix G:
                              Petition and Order for Appointment of Attorney - Defendant in Military Service
                              Petition and Consent for Appointment of GAL Nisi
                              Order Appointing GAL Nisi
                              Petition for Order of Publication
                              Order for Publication
                              Summons and Notice
              Appendix H:
                              Order of Publication
                              Petition for Publication 
                              Summons and Notices
 

Table of Contents

Tags Consumer; Residential Real Estate; Tax; Administrative/Regulatory