Taxpayer plausibly alleges that Hennepin County’s retention of the excess value of her home above her tax debt violated the Takings Clause of the Fifth Amendment, the Supreme Court held, reversing the judgment of the Court of Appeals for the Eighth Circuit that ruled that Taxpayer failed to state a claim. Taxpayer owned a condominium in Minnesota that accumulated about $15,000 in unpaid real estate taxes along with interest and penalties. The County seized the condo and sold it for $40,000, keeping the $25,000 excess over Taxpayer’s tax debt for itself. [Tyler v. Hennepin County, No. 22–166 (U.S. May 25, ...
