Various individuals, companies, and associations involved in property ownership, rehabilitation, and development in Kent County (the 3830 G parties) sought to invalidate tax deeds executed by the Kent County Treasurer (the Treasurer) to Kent County (the County) and the city of Grand Rapids (the City) and from the County and the City to Kent County Land Bank Authority (KCLBA), claiming that their actions deprived the 3830 G parties of the opportunity to purchase the properties.
The Court of Appeals held that the Kent County Treasurer, and not Kent County, was the foreclosing governmental and thus, once Kent County purchased the tax-foreclosed properties from Kent County Treasurer pursuant to MCL 211.78m(1), there was no requirement that its later sale of those properties be by public auction.