Case Studies

Dual Assessment – property given 2 tax assessment numbers and sold

When property owners own multiple properties, they sometimes request the Assessor to issue a bulk assessment for them. To do so, the Assessor cancels the individual property assessment numbers and assigns a single ‘bulk’ assessment number to the multiple properties and bills accordingly. This, however, sometimes causes problems, as it did in a recent case where the purchaser of multiple properties obtained a bulk assessment number for his tracts. Unfortunately, however, the Assessor failed to cancel one of the single assessment numbers and continued issuing bills to the seller. As the seller no longer owned the property, he ignored them, and the individual tract was sold to a third-party at tax sale, even though the buyer was paying taxes for that tract under his bulk assessment number. The Firm was able to have the tax sale annulled, given that (i) the purchaser was not provided notice of the tax sale, and (ii) the purchaser was current on his property taxes.

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About the Author

Hansel Harlan

Prior to forming Harlan Law Firm, Hansel worked with another Law Firm, Phelps Dunbar in the Commercial Litigation Section. Mr. Harlan had a general national commercial litigation practice with a…

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