Nieveen v. TAX 106

Summary

The court held that the complaint plausibly alleged that issuance of a tax deed deprived Nieveen of a protected property interest without just compensation because the property allegedly exceeded the tax debt in value. It concluded that Vintage, which requested and obtained the tax deed, could be liable for the alleged taking, while the private-use takings theory and claims against the other defendants were not plausible. The court therefore affirmed in part and reversed and remanded in part.