Surplus tax-foreclosure proceeds; Notice deadline; MCL 211.78t(2); In re Petition of Muskegon Cnty Treasurer for Foreclosure; Takings & due process challenges to MCL 211.78t; Rafaeli, LLC v Oakland Cnty; Proceeds from sale; Demolition guaranty; MCL 211.78m(8); Minimum bid; Post-foreclosure taxes; MCL 211.78m(16)(c)

The court held that: (1) respondent in Docket No. 370480 was not entitled to remaining proceeds because he missed the statutory notice deadline, and (2) the Randall Estate in Docket No. 370482 was not entitled to proceeds attributable to a demolition guaranty but the Mathias Estate was entitled to $239.70 in additional remaining proceeds. In Docket No. 370480, the circuit court denied respondent’s motion because he did not file Form 5743 until 2/22, well after 7/1/21 deadline in MCL 211.78t(2). On appeal, the court rejected attempts to sidestep Muskegon Treasurer, explaining the prior published decision addressed the Takings Clause and due-process notice arguments and remained binding, and it concluded respondent’s theories either were undeveloped or already “considered and rejected.” In Docket No. 370482, the court held that the Randall Estate could not treat an $81,926.63 demolition guaranty as sale proceeds because the money “had nothing to do with the sale price of the property” and was “posted as security and returned” after demolition, so it was not “proceeds from the sale of the property” under MCL 211.78m(8). It also found no error in not allowing testimony where the estate could not identify a material factual dispute. For the Mathias Estate, however, it held that adding $239.70 in post-foreclosure taxes into the minimum bid improperly reduced remaining proceeds, stating “it does make a difference,” and it ordered that amount awarded on remand. Affirmed in Docket No. 370480. Affirmed in part, reversed in part, and remanded in Docket No. 370482.