tax sale

…Justice Souter The question is whether want of a federal cause of action to try claims of title to land obtained at a federal tax sale precludes removal to federal court of a state action with nondiverse parties raising a disputed issue of federal title law. We answer no, and hold that the national interest in providing a…

…Court affirmed, holding that the State’s certified letter efforts satisfied due process. Held: When mailed notice of a tax sale is returned unclaimed, the State must take additional reasonable steps to provide notice to the property owner before selling his property, if it is practicable to do so. Pp. 4–18. (a) The…

…In general, the tax applies only to retail sales. Ibid. An exemption for industrial and agricultural users shields from the tax sales of components to be used in the production of goods that will themselves be sold at retail. § 297A.25(1)(h). As part of this general system of taxation and in support of the sales tax, see…

…Wall. 68 (1872), for example, the Court approved a statute retroactively affecting buyers of “certificates” for land offered at tax sales. The law required the buyer to notify the tax-delinquent property owner, who could then put up the funds necessary to prevent the land’s final sale. If the buyer failed to give the notice,…