News 2020: Clifford Cited by Michigan Supreme Court on Property Tax Case
Clifford Cited by Michigan Supreme Court on Property Tax Case

Professor Clifford’s article Massachusetts Has a Problem—The Unconstitutionality of the Tax Deed was cited by the Michigan Supreme Court in Rafaeli, LLC v Oakland Cnty.

Ralph Clifford, UMass Law faculty

 

UMass Law Professor Ralph D. Clifford’s article Massachusetts Has a Problem—The Unconstitutionality of the Tax Deed was cited by the Michigan Supreme Court in Rafaeli, LLC v Oakland Cnty. The case observes Plaintiffs who lost their properties due to unpaid property taxes, which resulted in foreclosure following the General Property Tax Act. The foreclosed properties were sold by the county to third parties for substantially more than the unpaid property tax, leaving the plaintiff with none of the profit. The court ruled that a statute that is similar to the Massachusetts statute discussed in Professor Clifford’s article was unconstitutional.