Tax foreclosure; Surplus proceeds; General Property Tax Act; MCL 211.78t; Rafaeli retroactivity; Rafaeli, LLC v Oakland Cnty; Schafer v Kent Cnty; Statute of limitations; Accrual; Law of the case; Binding published decision

The court held that its prior published decision in Petition I controlled and required vacating the trial court’s orders disbursing tax-foreclosure surplus proceeds to claimants. After claimants sought surplus proceeds from 2014 tax-foreclosure sales under MCL 211.78t, the trial court denied petitioner-State Treasurer’s summary-disposition motions and later ordered petitioner to disburse the proceeds. On appeal, the court found Petition I dispositive because it arose from the same proceeding, involved the same parties, and addressed the same statute-of-limitations issues. In that published decision, the court concluded the claims accrued in 2014 when petitioner retained the surplus proceeds, that the three-year limitations period expired in 2017, and that neither Rafaeli nor MCL 211.78t “revived claims that were already time-barred.” The court reasoned Petition I was binding under MCR 7.215(J)(1), also established the law of the case, and specifically required “entry of summary disposition in favor of petitioner.” Because the trial court later ordered disbursement despite that controlling ruling, the orders here could not stand. Vacated and remanded for entry of summary disposition for petitioner.