Michigan Court of Appeals Reverses Denial of Surplus Proceeds From Tax-Foreclosure Sales

The Michigan Court of Appeals reversed the trial court’s denial of a motion to disburse surplus proceeds from tax-foreclosure sales. The case involved a dispute over surplus proceeds from the sale of multiple properties owned by the taxpayer, where some sales resulted in surpluses while others incurred losses. The trial court ruled that granting the taxpayer the surplus proceeds would unjustly enrich him at the public’s expense. However, the taxpayer argued that the law requires each property’s sale to be considered individually, not as an aggregate. On appeal, the court found merit in the taxpayer’s argument, reversing the trial court’s ...