Articles From Martha A. Mills

Administrative sales in error in connection with county annual and scavenger tax sales By Martha A. Mills State and Local Taxation, July 2003 There will, in the real world, inevitably be sales in error at an annual or scavenger sale.
Payment of real estate taxes on an undivided PIN: the necessity to pay by legal description By Martha A. Mills State and Local Taxation, October 2001 One of the best kept secrets is the right of taxpayers to pay their real estate taxes on an undivided property index number ("PIN") by legal description. While property owners have the duty to pay property taxes, they also have the right to pay only the taxes on property they own.

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