Under Rhode Island's statutory scheme for
collecting delinquent fire district fees and ad valorem
real property taxes , a municipalit y took and conveyed
to private investor s the full value of two properties
worth over $450,000.00 in exchange for back taxes ,
penalties , and interest of only $6,618.59 . The Rhode
Island Supreme Court summarily rejected Petitioner's
argument that Tyler v. Hennepin County prohibited
Rhode Island's method of tax sale under the Takings
Clause because the local government gave the excess
value in the property to private investors, rather than
the state retaining it as happened in Tyler .

1. Does the government v iolate the Takings
Clause when it confiscates property for payment of a
tax debt without allowing the property owner any
means of recovering the value of the property in excess
of the debt ?

2. Is an otherwise unconstitutional taking
insulated from the Constitution's reach just because
the confiscating municipality delivers the excess
equity to private investors rather than to local
government s?

Does the government violate the Takings Clause when it confiscates property for payment of a tax debt without allowing the property owner any means of recovering the value of the property in excess of the debt?