GFOA, along with the National Association of Counties (NACo), the National League of Cities (NLC), and the International Municipal Lawyers Association (IMLA), filed an amicus brief in Tyler v. Hennepin County. This case involves a constitutional challenge under the Fifth and Eighth Amendments to Minnesota’s statutory property foreclosure scheme, which allows counties to keep surplus from a foreclosure sale after robust due process protections are provided. The lower court ruled in favor of the county. This case is particularly relevant to state and local governments’ ability to raise taxes and support a proper functioning government. To read the local government brief click here. Arguments are scheduled for April 26, 2023.