Michigan Court of Appeals Partially Vacates Order Concerning Excess Tax Foreclosure Proceeds

The Michigan Court of Appeals ruled that the Marquette County Treasurer is not required to consider a property owner’s request for excess tax foreclosure proceeds as adequate notice under MCL 211.78t(2) if the owner fails to submit Department of Treasury Form 5743 by the statutory deadline. The issue stems from the property owner’s failure to submit Form 5743 to claim excess proceeds from the tax foreclosure sale of her two properties despite being notified of the requirement. The trial court had previously ordered the County Treasurer to recognize the notice requirement as fulfilled based on the owner’s attempts to contest ...