Tag Archives: tax assessment

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 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 within the Yarmouth Commons Condominium project.

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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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