Also known as: payments of taxes · tax payment · tax payments · paying taxes · taxes payment
Written by attorneys · grounded in primary & secondary sources — see below
2 senses
The discharge of real estate tax obligations levied against property to protect a mortgagee's security interest. Failure to make such payment can allow senior tax liens to attach.
The discharge of real estate tax obligations levied against property to protect a mortgagee's security interest. Failure to make such payment can allow senior tax liens to attach.
Select any source to read its text and confirm it supports the definition.
The discharge of real estate tax obligations levied against property to satisfy a statutory requirement for acquiring title by adverse possession or prescription.
Select any source to read its text and confirm it supports the definition.
The discharge of real estate tax obligations levied against property to satisfy a statutory requirement for acquiring title by adverse possession or prescription.
Each sense below has its own examples, sources, and questions.
Junior Mortgagee obtains appointment of a receiver for an office building owned by Mortgagor. The receiver collects rents and pays the current property taxes plus maintenance costs from those funds. When Senior Mortgagee later secures its own receiver, the junior receiver keeps the remaining balance for Junior Mortgagee's benefit because the taxes were already satisfied.
A new resident of State X applies for public assistance shortly after moving from State Y. State officials deny benefits citing the applicant's limited prior tax payments in State X. The court holds that recent arrival alone does not justify withholding aid when the applicant meets all other eligibility criteria.
A religious group refuses to pay a generally applicable sales tax on sacramental items, claiming the payment burdens free exercise. The court rejects the exemption because the tax is a neutral law of general applicability that does not target religious conduct.
A prison inmate challenges a state policy that permits religious groups to receive public funds for chaplain services. The court upholds the policy because it does not involve the coercive collection of taxes to support a particular faith in the manner forbidden at the founding.
During an economic emergency a state court extends the redemption period on a defaulted mortgage but expressly requires the mortgagor to continue paying current property taxes to preserve the mortgagee's security. The mortgagor complies and the extension is upheld.
Yes. When a mortgagor allows real estate taxes to become delinquent and senior tax liens attach, the mortgagee's security interest is impaired even without physical damage to the property. The mortgage itself may also expressly require timely tax payment, and breach of that covenant supports a waste claim.
Supporting sources
The receiver must first pay real estate taxes and reasonable maintenance expenses. Only after those obligations are satisfied may the receiver apply remaining rents to the junior obligation, and even then only until a senior receiver is appointed.
Supporting sources
No. Conditioning public assistance on prior tax contributions in the forum state violates equal protection when the classification penalizes the exercise of the right to travel. Recent arrivals who meet all other eligibility criteria cannot be denied benefits on that basis alone.
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Owner of severed mineral rights fails to pay annual property taxes assessed against those interests for seven years. A surface owner who has paid the taxes petitions to declare the mineral rights lapsed under a state statute. The court grants the petition because the required tax payments were not made.
No. Although many states require tax payment during the limitations period for adverse possession of fee title, easements are rarely assessed separately for taxation. Therefore tax payment is ordinarily unnecessary to establish a prescriptive easement.
Supporting sources
…kind — ranging from compulsory military service, see, e. g., Gillette v. United States , 401 U. S. 437 (1971), to the payment of taxes, see, e. g., United States v. Lee, supra ; to health and safety regulation such as manslaughter and child neglect laws, see, e. g., Funkhouser v. State , 763 P. 2d 695 (Okla. Crim. App.…