SCOTUS narrows compensation baseline in tax-sale takings case

The Supreme Court held that when a property is seized and sold to satisfy a tax debt, the owner is entitled only to the surplus sale proceeds (the sale price minus the tax debt) as just compensation under the Takings Clause, not the property's post-sale fair-market value; the ruling remands procedural challenges to the Sixth Circuit and underscores potential consequences for tax-collection practices, while rejecting an Eighth Amendment excessive-fine argument and leaving other due-process questions to lower courts.