Michigan Court of Appeals Affirms Denial of Tax-Foreclosure Sale Proceeds

The Michigan Court of Appeals affirmed the trial court’s denial of taxpayer’s motion for payment of remaining proceeds from a tax-foreclosure sale. The case arose when the taxpayer, a limited liability company, fell behind on property taxes, leading to a foreclosure and sale of its property by the Wayne County Treasurer. Although the sale generated surplus proceeds, the taxpayer failed to comply with statutory deadlines for claiming these funds. The court rejected the taxpayer’s arguments regarding lack of notice, due process violations, and unconstitutional taking, citing precedent and evidence of proper notification. [Wayne Cnty. Treasurer v. Over the Rainbow LLC, ...