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Real Estate Law
No Tax Takings When Owner is Reasonably Ascertainable
Topics: Tax Taking; Notice; Due Process
The Land Court vacated a tax taking by the Town of Norwell because the Town and Land Court failed to notify the land owner of the foreclosure proceedings. Town of Norwell v. Owners Unknown, 2007 WL 853836 (March 22, 2007). The failure to notify was a violation of due process, which made the one-year limitation on the filing petitions to vacate under MGL c.60 § 69A inapplicable, and thus an invalid tax taking.
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From Meltzer BLawG Offices posted 2007-03-28.
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