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Nelson Mullins COVID-19 Resources

Nelson Mullins is continuing to monitor developments related to COVID-19, including guidance from the Centers for Disease Control and various federal, state, and local government authorities. The firm is taking appropriate precautionary actions and has implemented plans to ensure the continuation of all firm services to clients from both in office and remote work arrangements across our 25 offices. 

In addition, click the link below to access extensive resources to address a wide variety of topics resulting from the virus, in general and by industry,  including topics such as essential businesses, force majeure, business interruption insurance, CARES Act and FFCRA, and others. 

Nelson Mullins COVID-19 Resources

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Bostock v. Clayton County and Implications for Title VII Litigation

July 6, 2020

Bostock v. Clayton County and Implications for Title VII Litigation
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Insights

June 8, 2020

Comprehensive Guide to Understanding Kentucky Tax Sales

By Randall L. Saunders, Megan Ware-Fitzgerald, Matt Abee

Tax Sale Industry White Paper

Kentucky’s counties strictly abide by the statutory code outlined in KRS Chapter 134 when conducting tax sales. However, under section 156b of the Kentucky Constitution, Kentucky is a “home rule” state. This means that the Kentucky Constitution authorized the Kentucky General Assembly to grant broad “home rule” powers to cities. Thus, the Kentucky General Assembly granted broad home rule authority to all classes of cities by adopting KRS 82.082. Therefore, the home rule cities of Kentucky can effectively self-govern. Lexington is a home rule city but maintains all responsibilities and privileges under its urban county statutes. These self-governing laws make it critical to determine who the selling entity within the jurisdiction is and the procedures it follows.

To understand tax sales in Kentucky, it is important to understand the statutory codes and procedures associated with the counties and home rule cities. Therefore, both will be addressed below.