In order to better collect taxes in their respective countries, each state has its own rules and regulations to come, but a federal provision emphasizes that the various states must comply with the Fourteenth Amendment to the Constitution. This constitutional provision provides that all citizens guaranteed the right by a denial of the right to buy before the courts in relation to the property of the taxpayer intended to enjoy.
Independent countries have special rules and statutory provisions
Value of tax law takes precedence over all other liens on the property of the debtor in the entire United States. But still there is no uniform legal regime for the administration of tax liens on the property, and we know that no less than 150 systems are there to collect all property taxes. This means that each State has the responsibility has come with their own procedures or laws for the recovery of tax claims. This also means that different laws that conflict with the states, which can provide in the Constitution. This question was posed to v in 1983 by the Supreme Court in Mennonite Board of Missions of Adam alone. According to the laws of the State of Indiana, it was essential to the tax authorities that any displacement would be available to the public for three weeks and this notification will be forthcoming, at least once a week. A buyer of a sales tax of Elkhart County could not title insurance, because the tax has been the subject of the transaction. He brought an action to quiet title. In proceedings that followed, a certified mortgage creditor a claim against the authority of the opinion of Elkhart County.
The 14th Amendment-due process of law must be respected
The judicial authorities in their assertion that justice must also be available to all who have found that the Fourteenth amendment to the Constitution an object that protects the right of every citizen that the due process of law must be followed in all procedures. Notification is therefore appropriate and useful to do all the parties to the dispute. Failure to implement them, this means a violation of the constitutional rights of citizens. This constitutional provision has been misinterpreted and misunderstood by some countries, especially on the issue of notification. Opinions about what is enough notification.
It should be noted that are cited in the case of 1983, the courts have in the relationship of tax privileges and insolvency, the mortgagee a clear right for the application, but other creditors do not grant this right because the law is unclear and indecisive on this issue. Only five years later, when a solution has been obtained from this in the service of Tulsa Professional Collection. Inc. v. Pape, where it was decided that, as different countries come with their own process of tax collection, and while these rights to third parties under an agreement to collect this tax assets and for the purposes of maintaining the provisions of the Fourteenth amend the Constitution shall not be violated, any creditor or other third parties, the same message as the mortgagee in the case of the Mennonite Board.
Things are still unclear today because the "model of property tax collection law" by the National League in 1935, supports the municipalities is that it is a dual process where the property be sold before the initiation of legal action and will be preceded by a constitutional right to a repayment period and the taxpayer has an opportunity in this period to redeem its debt. The grace period for redemption is one year after the second phase of the foreclosure secure. Both processes require the rule of law, particularly on the issue of notification, without which no sales tax is not valid.
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