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Pepperdine University School of Law

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Thursday, November 17, 2005

6th Circuit: Inspection by Property Tax Assessor Is Not a 4th Amendment Search

Interesting opinion today from the Sixth Circuit:  Widgren v. Maple Grove Township, No. 04-2189 (6th Cir. 11/17/05), holding that "a property assessor does not conduct a Fourth Amendment search by entering the curtilage for the tax purpose of naked-eye observations of the house‚Äôs plainly visible exterior attributes and dimensions - all without touching, entering or looking into the house."  (Hat Tip: Howard Bashman via my friend and colleague Ingrid Wuerth.)

http://taxprof.typepad.com/taxprof_blog/2005/11/6th_circuit_ins.html

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