By Emily Ladd and Gregory Nowak (June 13, 2023, 5:15 PM EDT) — On May 25, the U. S. Supreme Court issued a decision in Tyler v. Hennepin County, Minnesota, holding that state tax foreclosures violate the takings clause of the U. S. Constitution when they provide “no opportunity for the taxpayer to recover the excess value” beyond the amount of taxes owed. [1]. . .