Village of Dimondale v. Grable

Defendant, Leslie A. Grable, appeals as of right from an order granting summary disposition in favor of Richard E. Albert, for whom the village of Dimondale has been substituted on appeal. Grable argues that the trial court erroneously quieted title to his land in Richard E. Albert, who later sold the land to Dimondale, because the tax deed Albert acquired to Grable’s property was void. We agree and reverse.

I. STATUTORY BACKGROUND

This case involves the application of three separate and distinct provisions of the Internal Revenue Code, each of which relates to the process by which the federal…