Pung v. Isabella County · ¶22

Since the time of Magna Carta, governments have seized property from delinquent taxpayers. Tyler, 598 U. S., at 639. When governments collected taxes this way, they were obligated to pay back the “overplus”—that is, the difference between the proceeds of the tax sale and the tax debt. Id., at 639–640. A long legal tradition dating back to the Founding embodies this principle.

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