Who owns this building?

[JayTee]

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I intentionally used the word "rightful" instead of "lawful". I understand your position.

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I understand yours, too, but this isn't even an AC thing. The city is essentially the same thing as a foreclosing bank here, so would you react differently if a bank took over?

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A bank can foreclose rightfully imo because it supplied the capital for the purchase and so owns it until it is paid off. The city can lawfully take over the building because the owner didn't pay property taxes or violated some law. The latter plays no role in determining rightful ownership imo because the city's lien was enacted through decree and not because ever had rightful ownership. IANAL ldo.