In a landmark case, 94-year-old Geraldine Tyler lost her Minneapolis condo over unpaid property taxes. Hennepin County sold the property for $40,000 but refused to return the surplus funds to Tyler. Challenging this, she argued before the Supreme Court that retaining surplus violated the Fifth Amendment’s Takings Clause. The Court’s unanimous decision not only favored Tyler but also reshaped Minnesota’s tax forfeiture laws, reinforcing property rights in tax-related contexts.
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