How thrilled are we that an alum of our William and Mary Law School courses, up-and-coming Colorado property lawyer Makenna X. Johnson, has published an article in the area of law we all love (dirt law)?
Let’s just say that we’re thrilled. Makenna writes:
Colorado’s real property tax system resembles Minnesota’s principally in that it provides no mechanism for a property owner to recover any surplus or equity in excess of the taxes and fees owed. Although in Colorado a surplus may be retained by either a private party or a municipality, the result is the same: the owner’s property interest in the surplus is forfeited. Applying the logic of Tyler, a court might deem unconstitutional any system that requires property owners to forfeit the surplus without allowing them an opportunity to request a refund.
Check it out in the Colorado Lawyer (Jan-Feb 2024): Keeping the Surplus? Examining Colorado’s Real Property Tax Lien System in Light of Tyler v. Hennepin County.