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U.S. Supreme Court,
Constitutional Law

Feb. 18, 2021

A property-tax debtor’s right to notice warning of equity theft

To collect $1,200 plus interest, a Nebraska county took Walter Barnette’s land worth $25,000 and gave it to an investor. Walter didn’t get a penny of his equity in the land, and he had no idea he was in danger of losing it. According to Nebraska’s property tax law, this was perfectly legal.

To collect $1,200 plus interest, a Nebraska county took Walter Barnette's land worth $25,000 and gave it to an investor. Walter didn't get a penny of his equity in the land, and he had no idea he was in danger of losing it. According to Nebraska's property tax law, this was perfectly legal.

Given the extreme consequences, you might think the law would require a hearty effort of notifying Walter first. But if you owe the government p...

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