Mich. Comp. Laws » Michigan Compiled Laws / Chapter 211 / Act 206 of 1893
Michigan Compiled Laws

Mich. Comp. Laws § 211.78l (2026)

Owner of extinguished recorded or unrecorded property interest; action for possession or recovery of property or interests; right to sue not transferable.

✓ current as of July 2026
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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.78l Owner of extinguished recorded or unrecorded property interest; action for possession or recovery of property or interests; right to sue not transferable.

Sec. 78l.

     (1) If a judgment for foreclosure is entered under section 78k and all existing recorded and unrecorded interests in a property are extinguished as provided in section 78k, the owner of any extinguished recorded or unrecorded interest in that property shall not bring an action, including an action for possession or recovery of the property or any interests in the property or of any proceeds from the sale or transfer of the property under this act, or other violation of this act or other law of this state, the state constitution of 1963, or the Constitution of the United States more than 2 years after the judgment of foreclosure of the property is effective under section 78k. Nothing in this section authorizes an action not otherwise authorized under the laws of this state. An action to recover any proceeds from the sale or transfer of property foreclosed for nonpayment of real property taxes under this act must be brought as provided under section 78t.

    (2) The right to sue recognized by this section is not transferable except by testate or intestate succession.

    

    

History: Add. 1999, Act 123, Eff. Oct. 1, 1999 ;-- Am. 2003, Act 263, Imd. Eff. Jan. 5, 2004 ;-- Am. 2020, Act 256, Imd. Eff. Dec. 22, 2020

Compiler's Notes:

    Enacting section 3 of Act 263 of 2003 provides:

    “Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587.”

    Enacting section 3 of Act 256 of 2020 provides:

    "Enacting section 3. This amendatory act is curative and is intended to codify and give full effect to the right of a former holder of a legal interest in property to any remaining proceeds resulting from the foreclosure and sale of the property to satisfy delinquent real property taxes under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155, as recognized by the Michigan supreme court in Rafaeli, LLC v Oakland County, docket no. 156849, consistent with the legislative findings and intent under section 78 of the general property tax act, 1893 PA 206, MCL 211.78."

PopularName Notes:

Act 206
Notes of Decisions
Cited in 49 cases (24 in the last 5 years), 2005–2026 · leading case: In Re Petition by Wayne Cnty. Treasurer, 732 N.W.2d 458 (Mich. 2007).
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In Re Petition by Wayne Cnty. Treasurer, 732 N.W.2d 458 (Mich. 2007). · cites it 19× “Furthermore, because the church did not avail itself of the redemption or appeal provision contained in subsections 6 and 7, it is limited to an action for monetary damages under MCL 211.78l. The intervening parties accurately construe these provisions of the GPTA.”
River Inv. Grp. LLC v. Casab, 797 N.W.2d 1 (Mich. Ct. App. 2010). · cites it 20× “78k] and all existing recorded and unrecorded interests in a parcel of property are extinguished as provided in [MCL 211.”
Wayne Cnty. Treasurer v. Westhaven Manor Ltd. Dividend Hous. Ass'n, 698 N.W.2d 879 (Mich. Ct. App. 2005). · cites it 6× “MCL 211.78l, provided in pertinent part: (1) If a judgment for foreclosure is entered under section 78k and all existing recorded and unrecorded interests in a parcel of property are extinguished as provided in section 78k, the owner of any extinguished recorded or unrecorded…”
Gillie v. Genesee Cnty. Treasurer, 745 N.W.2d 137 (Mich. Ct. App. 2008). · cites it 4× “The intervening third parties contended that MCL 211.78l limited the church to an action for monetary damages.”
2 Crooked Creek LLC v. Cass Cnty. Treasurer (Mich. 2021). · cites it 66× “(RFA) filed an action in the Court of Claims against the Cass County Treasurer, seeking to recover monetary damages under MCL 211.78l of the General Property Tax Act (the GPTA), MCL 211.”
2 Crooked Creek LLC v. Cass Cnty. Treasurer (Mich. 2021). · cites it 66× “(RFA) filed an action in the Court of Claims against the Cass County Treasurer, seeking to recover monetary damages under MCL 211.78l of the General Property Tax Act (the GPTA), MCL 211.”
2 Crooked Creek LLC v. Cass Cnty. Treasurer (Mich. Ct. App. 2019). · cites it 27× “(“RFA”), sought monetary damages under MCL 211.78l following defendant’s tax foreclosure of certain property.”
Matthew Schafer v. Kent Cnty. (Mich. 2024). · cites it 18× “The new two-year limitations period in MCL 211.78l applies prospectively to claims that arose from tax- foreclosure sales that occurred after December 22, 2020 (the effective date of 2020 PA 256 ).”
Lynette Hathon v. State of Michigan (Mich. 2024). · cites it 18× “The new two-year limitations period in MCL 211.78l applies prospectively to claims that arose from tax- foreclosure sales that occurred after December 22, 2020 (the effective date of 2020 PA 256 ).”
Abram Andrews v. Cnty. of Wayne (Mich. Ct. App. 2018). · cites it 17× “In response, the county defendants argued that MCL 211.78l narrowly granted subject-matter jurisdiction to the Court of Claims over claims for monetary damages caused by a failure to give notice required under the GPTA, and that plaintiffs did not assert a claim for monetary…”
Abram Andrews v. Cnty. of Wayne (Mich. Ct. App. 2018). · cites it 17× “In response, the county defendants argued that MCL 211.78l narrowly granted subject-matter jurisdiction to the Court of Claims over claims for monetary damages caused by a failure to give notice required under the GPTA, and that plaintiffs did not assert a claim for monetary…”
Mettler Walloon LLC v. Charlevoix Cnty. Treasurer (Mich. Ct. App. 2024). · cites it 15× “During the hearing regarding summary disposition, the Charlevoix County Treasurer argued for the first time that plaintiff’s claim was untimely under MCL 211.78l because it was brought more than two-years after the foreclosure.”
Show all 49 citing cases →
— Mich. Comp. Laws § 211.78l(1) — 30 cases
In Re Petition by Wayne Cnty. Treasurer, 732 N.W.2d 458 (Mich. 2007). “Furthermore, because the church did not avail itself of the redemption or appeal provision contained in subsections 6 and 7, it is limited to an action for monetary damages under MCL 211.78l. The intervening parties accurately construe these provisions of the GPTA.”
Wayne Cnty. Treasurer v. Westhaven Manor Ltd. Dividend Hous. Ass'n, 698 N.W.2d 879 (Mich. Ct. App. 2005). “MCL 211.78l, provided in pertinent part: (1) If a judgment for foreclosure is entered under section 78k and all existing recorded and unrecorded interests in a parcel of property are extinguished as provided in section 78k, the owner of any extinguished recorded or unrecorded…”
River Inv. Grp. LLC v. Casab, 797 N.W.2d 1 (Mich. Ct. App. 2010). “78k] and all existing recorded and unrecorded interests in a parcel of property are extinguished as provided in [MCL 211.”
Gillie v. Genesee Cnty. Treasurer, 745 N.W.2d 137 (Mich. Ct. App. 2008). “The intervening third parties contended that MCL 211.78l limited the church to an action for monetary damages.”
2 Crooked Creek LLC v. Cass Cnty. Treasurer (Mich. 2021). “(RFA) filed an action in the Court of Claims against the Cass County Treasurer, seeking to recover monetary damages under MCL 211.78l of the General Property Tax Act (the GPTA), MCL 211.”
— Mich. Comp. Laws § 211.78l(2) — 8 cases
River Inv. Grp. LLC v. Casab, 797 N.W.2d 1 (Mich. Ct. App. 2010). “78k] and all existing recorded and unrecorded interests in a parcel of property are extinguished as provided in [MCL 211.”
In Re Petition by Wayne Cnty. Treasurer, 732 N.W.2d 458 (Mich. 2007). “Furthermore, because the church did not avail itself of the redemption or appeal provision contained in subsections 6 and 7, it is limited to an action for monetary damages under MCL 211.78l. The intervening parties accurately construe these provisions of the GPTA.”
Wayne Cnty. Treasurer v. Westhaven Manor Ltd. Dividend Hous. Ass'n, 698 N.W.2d 879 (Mich. Ct. App. 2005). “MCL 211.78l, provided in pertinent part: (1) If a judgment for foreclosure is entered under section 78k and all existing recorded and unrecorded interests in a parcel of property are extinguished as provided in section 78k, the owner of any extinguished recorded or unrecorded…”
Fam. Traditional Holdings LLC v. Wayne Cnty. Treasurer (Mich. Ct. App. 2017).
Abram Andrews v. Cnty. of Wayne (Mich. Ct. App. 2018). “In response, the county defendants argued that MCL 211.78l narrowly granted subject-matter jurisdiction to the Court of Claims over claims for monetary damages caused by a failure to give notice required under the GPTA, and that plaintiffs did not assert a claim for monetary…”
— Mich. Comp. Laws § 211.78l(3) — 5 cases
Mettler Walloon LLC v. Charlevoix Cnty. Treasurer (Mich. Ct. App. 2024). “During the hearing regarding summary disposition, the Charlevoix County Treasurer argued for the first time that plaintiff’s claim was untimely under MCL 211.78l because it was brought more than two-years after the foreclosure.”
2 Crooked Creek LLC v. Cass Cnty. Treasurer (Mich. 2021). “(RFA) filed an action in the Court of Claims against the Cass County Treasurer, seeking to recover monetary damages under MCL 211.78l of the General Property Tax Act (the GPTA), MCL 211.”
2 Crooked Creek LLC v. Cass Cnty. Treasurer (Mich. 2021). “(RFA) filed an action in the Court of Claims against the Cass County Treasurer, seeking to recover monetary damages under MCL 211.78l of the General Property Tax Act (the GPTA), MCL 211.”
Laurie Breiner v. State of Michigan (Mich. Ct. App. 2022).
Mettler Walloon LLC v. Charlevoix Cnty. Treasurer (Mich. Ct. App. 2023).
— Mich. Comp. Laws § 211.78l(4) — 2 cases
2 Crooked Creek LLC v. Cass Cnty. Treasurer (Mich. 2021). “(RFA) filed an action in the Court of Claims against the Cass County Treasurer, seeking to recover monetary damages under MCL 211.78l of the General Property Tax Act (the GPTA), MCL 211.”
2 Crooked Creek LLC v. Cass Cnty. Treasurer (Mich. 2021). “(RFA) filed an action in the Court of Claims against the Cass County Treasurer, seeking to recover monetary damages under MCL 211.78l of the General Property Tax Act (the GPTA), MCL 211.”
— Mich. Comp. Laws § 211.78l(5) — 2 cases
2 Crooked Creek LLC v. Cass Cnty. Treasurer (Mich. 2021). “(RFA) filed an action in the Court of Claims against the Cass County Treasurer, seeking to recover monetary damages under MCL 211.78l of the General Property Tax Act (the GPTA), MCL 211.”
2 Crooked Creek LLC v. Cass Cnty. Treasurer (Mich. 2021). “(RFA) filed an action in the Court of Claims against the Cass County Treasurer, seeking to recover monetary damages under MCL 211.78l of the General Property Tax Act (the GPTA), MCL 211.”
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