The U.S. District Court for the Northern District of Illinois held that Cook County’s tax sale procedures violate the Fifth Amendment’s Takings Clause and the Eighth Amendment’s Excessive Fines Clause. Taxpayers, homeowners who lost their properties through tax sales, alleged that the County’s procedures resulted in unconstitutional takings without just compensation and imposed excessive fines. The court concluded that the County’s tax sales authorize the taking of property without just compensation, as the Indemnity Fund process is insufficient to prevent Takings Clause violations. The court also found that the loss of excess equity through tax sales constitutes an excessive fine ...
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