Section Newsletters

Articles From Lynnette Lockwitz

The Measure of “Just Compensation” in Tax Sale Foreclosure By Lynnette Lockwitz State and Local Taxation, August 2026 The U.S. Supreme Court recently held the Nation’s history along with the Court’s precedent holds up the principle that an owner is entitled to surplus sale proceeds upon seizure after failed collection of a tax debt, not a property’s hypothetical fair market value, with the qualifier that the sale is fairly conducted in light of tax sales.
Court Determines a Class Action Counterclaim Moot After a Tax Sale Is Vacated By Lynnette Lockwitz State and Local Taxation, December 2025 A summary of In re Application of the County Treasurer (Illinois Tax Auction, LLC v. Stephanie D. Roddy), 2025 IL App (1st) 240045 (Aug. 25, 2025) and a look at scavenger tax sales. 
Tax Deed Order Upheld: In re Application of County Treasurer (DJJ Investments, LLC v. Neldava, LLC) By Lynnette Lockwitz State and Local Taxation, August 2023 A summary and analysis of a case involving a petition to void a tax deed.

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