US District Court Rules that Prior Recorded Condominium Lien takes Priority Over Federal Tax Lien to the Extent of the Amount Stated in the Lien Notice

In Yarmouth Commons Ass’n v Norwood, et al., 299 F. Supp.3d 862 (E.D. Mich., 2017), the United States District Court for the Eastern District of Michigan held that a prior recorded condominium lien had priority over a federal tax lien but only to the extent of the amount stated in the lien notice. Facts The case involves a condominium unit […]

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Fighting Fire with Fire: Eliminating Commercial Restrictive Covenants and the Unintended Consequences of “Dark Store” Legislation

Matthew W. Heron, Esq. Cummings, McClorey, Davis & Acho, PLC Introduction In the recent past several large retailers have scored significant victories in challenging real estate tax assessment values on commercial property through what has been called a “dark store” argument. A retailer making this argument contends that its store is essentially a single-use building, and, therefore, once constructed has […]

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