Brown v. Tax Ease Lien Investments, LLC

MEMORANDUM OPINION AND ORDER

JOHN G. HEYBURN II, Senior District Judge.

New things in life are certain, but among those few are death and taxes. At its core, this case is about taxation. More specifically, this case concerns what should happen when homeowners fail to pay their property taxes, and the Commonwealth of Kentucky sells their delinquent accounts to third party collectors. Sadly, while this labyrinthine case wound its way through the courts, one of the parties passed away — implicating the other of life’s certainties. What is less certain, however, is whether this case even belongs in…