Force Majeure and Property Taxes
This is a hypothetical question, but what would the taxing entities forgive property tax payments if a person were to claim force majeure? There are commercial tenants refusing to pay rent for this reason...
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Force majeure, from what I recall, is about the inability to complete a contract. Taxes aren't contracts. So, I think the concept can't be applied successfully there.
My problem with people using this argument, is that they're not only saying they can't fulfill their contract, but they're going beyond then just ending the contract. They're expecting to still get everything they wanted from the other party - without having to give what they agreed to give. Getting to stay as a tenant, without having to pay any rent.
I don't see this succeeding in court. They may get a stay of execution, but they'll owe the money.
My crystal ball sees bankruptcy attorneys rubbing their hands with glee.