First National Bank v. Department of Treasury

Defendants appeal as of right the judgment of the Court of Claims in favor of plaintiff following a bench trial. Flaintiff cross-appeals from the same judgment. We affirm.

I. BASIC FACTS AND PROCEDURAL BACKGROUND

This action arose after a parcel of residential property was foreclosed under the General Froperty Tax Act (GPTA), MCL 211.1 et seq., for the failure to pay property taxes. The trial court heard the matter on stipulated facts and exhibits, and we set forth the relevant facts here.

Brandon Larsson and Mary Larsson were owners of the property located at 604 East Oak Street in St. Johns,…