Surplus money from tax foreclosures

1. Whether a municipality’s continued retention of surplus proceeds from a tax foreclosure constitutes an ongoing violation of the Takings Clause under Tyler v. Hennepin County, 598 U.S. 631 (2023), when the government still holds the identifiable equity that common-law principles recognize as the former owner’s property? 2. Whether, under Board of Regents v. Tomanio, 446 U.S. 478 (1980), a borrowed state statute of limitations may bar a § 1983 claim where the government’s own notice procedures allegedly prevented meaningful opportunity to claim surplus equity before the statutory deadline expired? 3. Whether the Excessive Fines Clause limits a municipality’s retention of surplus equity grossly disproportionate to the underlying tax debt?