Tax foreclosure; Motions to recover surplus proceeds under MCL 211.78t(4); Remand with instructions to enter a judgment consistent with In re Muskegon Cnty Treasurer for Foreclosure; Compliance with the court’s instructions

Concluding that the case was over when it previously left the court, the court held that the trial court did not err in complying with its instructions on remand to enter judgment consistent with Muskegon Treasurer. Petitioner-county treasurer “sold claimant’s property at auction to satisfy his tax debt, and claimant untimely filed Form 5743 of his notice of intent to claim an interest in the surplus proceeds pursuant to MCL 211.78t. Claimant moved in the trial court to reopen the foreclosure and receive the surplus funds, and the trial court granted [his] motion to disburse the remaining proceeds.” In a prior appeal, the court “reversed and remanded ‘for the trial court to enter judgment consistent with Muskegon Treasurer.’” The trial court then dismissed the case. In this appeal, claimant asserted that it erred by doing so without addressing unresolved questions. But the court noted it “mandated that the trial court enter judgment consistent with Muskegon Treasurer. The trial court’s judgment in Muskegon Treasurer that was affirmed on appeal was the denial of the claimants’ motions to recover surplus proceeds under MCL 211.78t(4). [Its] mandate in this case was the same as Muskegon Treasurer. The trial court was ordered to enter judgment denying claimant’s motion to recover surplus funds consistent with Muskegon Treasurer, which does not leave room for arguments, including arguments for intervening caselaw and issues already decided in the first appeal.” Affirmed.