We all recognize that property can be foreclosed on for failure to pay a tax debt. What happens when the value of the foreclosure is greater than the debt owed? A case out of Michigan, recently appealed to the Sixth Circuit, seeks redress for just such situations. Eight citizens of Oakland County Michigan are suing the county for, among other things, taking property worth far more than the tax debt owed, then not reimbursing them the difference. Is this an illegal taking, or a deprivation of property without due process? Or could it simply be a scheme to defraud both the homeowners and taxpayers of Oakland County?