Keith Smith, et al. v. Apex Fund Services as Custodian for Ceres Tax Receivables, LLC, et al.
Issues include whether when the proceeds from a foreclosure sale are insufficient to pay all the property tax lienholders in full, do the lienholders divide the proceeds on a pro rata basis or is priority to the sale proceeds established by the order in which the lienholders filed their liens? Oral arguments heard on Aug. 7, 2025.
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