He didn't pay the 2011 tax bill that was due on time. A year later, entered into a multi-year payment plan to paid the overdue tax + interest, and failed to pay

He didn't pay the 2011 tax bill that was due on time. A year later, entered into a multi-year payment plan to paid the overdue tax + interest, and failed to pay the full amount owed during the payment plan. The state eventually seized and auctioned the property and now the owner and his marketing firm claims he is owed all the money the state made above his unpaid bills.