Background
The debtor owned a home in Michigan and failed to pay her property taxes, which prompted the county treasurer, who was responsible for tax collection, to initiate foreclosure proceedings against the property. The dates of the various background events are critical to understanding the 6th Circuit’s ultimate ruling.
On February 18, 2022, the treasurer obtained a foreclosure judgment ordering that title to the property would vest in the county treasurer if the debtor did not pay the delinquent taxes by March 31, 2022.
On March 31, 2022, title in the property vested in the county treasurer because the debtor failed to pay her taxes.
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