Michigan Court of Appeals Finds Property Tax Foreclosing County Not Entitled to Postsale Expenses

The Michigan Court of Appeals affirmed the trial court, holding that the General Property Tax Act (GPTA) does not allow a property tax foreclosing governmental unit to recover attorney fees and costs incurred for litigating issues involving the disbursement of remaining proceeds. The Montcalm County Treasurer appealed the trial court’s denial of its post foreclosure sale expenses. The Court of Appeals found that although a foreclosing governmental unit is expressly allowed to deduct from remaining proceeds expenses that could have been included in the minimum bid under the GPTA, but were not, the GPTA statutes do not extend to the ...