FIRST NAT'L BANK v. DEP'T OF TREASURY

Docket No. 272431.

760 N.W.2d 775 (2008)

280 Mich. App. 571

FIRST NATIONAL BANK OF CHICAGO v. DEPARTMENT OF TREASURY.

Court of Appeals of Michigan.

Decided September 9, 2008, at 9:00 a.m.


Attorney(s) appearing for the Case

Russell & McCargar, LLP, Grand Rapids (by Walter J. Russell), for the plaintiff.

Michael A. Cox, Attorney General, B. Eric Restuccia, Solicitor General, and Kevin T. Smith, Assistant Attorney General, for the defendants.

Before: KIRSTEN FRANK KELLY, P.J., and MARK J. CAVANAGH and O'CONNELL, JJ.


KIRSTEN FRANK KELLY, P.J.

Defendants appeal as of right the judgment of the Court of Claims in favor of plaintiff following a bench trial. Plaintiff 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 Property Tax Act (GPTA), MCL 211.1 et seq., for the failure to pay property taxes. The trial court heard the matter...

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