Livingston County, Michigan — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → michigan. This page covers how Livingston County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Howell
  • Population: ~193,858
  • Recording unit: county (Livingston County Register of Deeds — a separate elected office from the County Clerk, unlike combined-office counties)
  • FIPS: 26093
  • Parent legal framework: michigan — Michigan is a tax-deed, judicial in-rem foreclosure state under the General Property Tax Act (GPTA, 1893 PA 206, MCL 211.78 series). Title vests by judgment of foreclosure entered in the circuit court; there is no post-judgment redemption after the March 31 cutoff and no tax-lien certificates.
  • Key local distinction — STATE is the FGU: Livingston County is not a self-foreclosing county. The State of Michigan (Michigan Department of Treasury) is the Foreclosing Governmental Unit (“FGU”) for Livingston; the State, not the Livingston County Treasurer, obtains the judgment of foreclosure, takes title, and sells at auction. The Livingston County Treasurer handles the upstream delinquent-tax collection (March 1 transfer, forfeiture, redemption payments) but hands the foreclosure/auction/surplus stage to the State. This is a small group of counties — published lists identify the State as FGU for Branch, Clinton, Iosco, Keweenaw, Livingston, Luce, and Shiawassee (verify each cycle). Source: https://milivcounty.gov/treasurer/delinquent-taxes/ (“Property is sold at public auction by State of Michigan”; “Clear title passes to the State of Michigan”) Source (State-FGU county list + filing address): https://branchcounty.gov/departments/treasurer/foreclosure-sales-proceeds-information/ (retrieved 2026-06-02) All statutory framework is inherited from michigan; the sections below are the local operational layer only.

C1. Local Tax Sale

  • Conducts own sale? No — State-run. The Michigan Department of Treasury is the FGU and conducts the Livingston County tax-foreclosure auction. The Livingston County Treasurer does not run the auction. Source: https://milivcounty.gov/treasurer/delinquent-taxes/
  • Platform: Tax-Sale.info (operated by Title Check, LLC / “Title-Check LLC”) at https://www.tax-sale.info — the State’s online auction platform. Bidder support line: (800) 259-7470.
  • Calendar:
    • Frequency: Annual. Per the county timeline, the Circuit Court enters the judgment of foreclosure in the third year of delinquency, the owner has until March 31 to pay, clear title passes to the State of Michigan on April 1, and the property is sold at public auction by the State of Michigan in July (statutorily, the GPTA window is the third Tuesday in July through before the first Tuesday in November, MCL 211.78m(2)).
    • Next known sale: August 7, 2026, 10:00 a.m.–7:00 p.m. EDT — the Southern/Central Lower Peninsula auction (auction ID 792 on tax-sale.info) that includes the Livingston (catalog 2869) and Livingston DNR (catalog 2926) parcels. Catalogs listed as “ready to browse” at verification. Sources: https://www.tax-sale.info/auctions (retrieved 2026-06-02; “Livingston” and “Livingston DNR” catalogs, August 7, 2026) https://milivcounty.gov/treasurer/delinquent-taxes/ (foreclosure timeline: judgment year 3, March 31 cutoff, April 1 title to State, July auction)
  • Rate within statutory range: N/A locally — delinquency interest, forfeiture interest (1/2% / month after forfeiture), and the $175 forfeiture fee are set by state statute (MCL 211.78g), not by Livingston County. The county timeline itemizes the state-mandated add-ons (below); none are county-set. See michigan.
  • Registration & deposit (tax-sale.info platform terms):
    • Free user account with identity verification required before bidding.
    • $1,000 deposit via pre-authorization on a major credit card, valid 30 days, functioning as a security deposit (a buyer who fails to consummate a purchase is assessed $1,000 liquidated damages). Source: https://www.tax-sale.info/faq (retrieved 2026-06-02)
  • Bidder requirements / payment terms (tax-sale.info):
    • Buyer’s premium: 10% of the winning bid.
    • Grand total: winning bid + 10% buyer’s premium + current taxes (this year’s summer taxes) + $30 deed recording fee.
    • Payment deadline: within 5 business days after the sale ends, with notarized paperwork.
    • Accepted payment: wire transfer; certified funds/checks (payable to “Title-Check LLC Customer Escrow Account”); Visa/MasterCard/Discover with a 2.75% processing fee. No personal checks, cash, or money orders. Source: https://www.tax-sale.info/faq (retrieved 2026-06-02) Source: https://www.tax-sale.info/forms/DNR-Standard-Rules.pdf (DNR sale rules; $1,000 liquidated damages, 10% premium, 5-business-day payment — retrieved via search 2026-06-02)
  • Delinquent list location:

C2. Local Redemption → framework: right-of-redemption

  • Where/how to redeem locally: Pay all delinquent taxes, interest, penalties, and fees to the Livingston County Treasurer (the county collects delinquent balances even though the State is the FGU for the foreclosure stage). The county itemizes the state-mandated add-ons on its timeline:
    • Year 1 (after March 1 delinquency): 4% administrative fee + 1% per-month interest; $15 statutory fee added October 1.
    • Year 2 (March 1 forfeiture): $175 forfeiture fee added; interest increases to 1.5% per month.
    • Year 3: Circuit Court judgment of foreclosure; owner has until March 31 to pay; April 1 clear title passes to the State of Michigan.
    • Payment methods: cash, money order, cashier’s check, debit/credit card (a convenience fee applies); 2022+ tax years require certified funds.
    • In person: 200 E. Grand River Ave., Howell, MI 48843, Mon–Fri 8:00 a.m.– 4:30 p.m. Online delinquent-tax payment via https://livingstonlive.livgov.com/Property/. Source: https://milivcounty.gov/treasurer/delinquent-taxes/ (retrieved 2026-06-02)
  • Deadline: Inherited from state law — on or before March 31 immediately succeeding the judgment of foreclosure (or within 21 days if contested). The county states plainly: “Once foreclosed, property can no longer be redeemed.” No post-auction redemption exists for tax deeds. See michigan.
  • Local fees: Statutory add-ons per MCL 211.78g (4%/1% year 1, $15 statutory fee,$175 forfeiture fee, 1.5%/month after forfeiture). Any discrete county administrative itemization beyond these state mandates → needs_verification.
  • Redemption contact: Livingston County Treasurer — (517) 546-7010; fax (517) 545-9638; 200 E. Grand River Ave., Howell, MI 48843. Source: https://milivcounty.gov/treasurer/
  • Deviations from state default: None on the redemption rule (follows the GPTA March 31 cutoff). The operational deviation is the FGU split: county collects/redeems; the State forecloses, auctions, and administers surplus.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Business-critical module — and the most important Livingston-specific distinction. Because the State of Michigan is the FGU, the MCL 211.78t “remaining proceeds” claim is filed with the State, not the Livingston County Treasurer.

Governing law

MCL 211.78t (the post-rafaeli-v-oakland-county-2020 “remaining proceeds” mechanism, applicable to 2021 foreclosures forward). See michigan for statutory mechanics.

Two-step process

Step 1 — Notice of Intention (Form 5743):

  • Form: Michigan Department of Treasury Form 5743 — “Notice of Intention to Claim Interest in Foreclosure Sales Proceeds” — must be notarized and delivered by certified mail (return receipt requested) or personal service.
  • Where to file — STATE address (because the State is the FGU for Livingston):

    Michigan Department of Treasury Community Services Division 430 W. Allegan Street Lansing, MI 48922 Do not file the Livingston Form 5743 with the Livingston County Treasurer — the FGU is the State.

  • Deadline (Step 1): received by the FGU by July 1 in the year of the foreclosure (MCL 211.78t(2)). Non-extendable; missing it forfeits all rights to remaining proceeds.
  • Source (Form 5743 + State-FGU filing address for Livingston): https://branchcounty.gov/departments/treasurer/foreclosure-sales-proceeds-information/ (retrieved 2026-06-02; lists Livingston among State-FGU counties and gives the 430 W. Allegan address)
  • Source (form PDF): https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/Property-Tax/5743.pdf (Form 5743, 02-21; July 1 deadline; certified mail/personal service — michigan.gov 403-blocked direct fetch, corroborated via search 2026-06-02)
  • Source (78t process overview): https://michigantf.com/about-the-78t-processs (retrieved 2026-06-02)

Step 2 — Circuit Court Motion:

  • Trigger: The FGU (the State) responds by January 31 following the foreclosure auctions with Form 5744 — “Notice to Claimant to File Motion with the Circuit Court” — if surplus proceeds remain for the parcel.
  • Where to file (Step 2): a motion in the 44th Circuit Court (Livingston County) — the circuit court where the in-rem judgment of foreclosure was entered (MCL 211.78t(4)). Judicial Center, 204 S. Highlander Way, Suite 4, Howell, MI 48843.
  • Deadline (Step 2): February 1 through May 15 of the year following the sale (per MCL 211.78t(4), as confirmed in barry-county-treasurer-foreclosure-2024; older secondary sources citing “October 1” are stale — see michigan).
  • Source (Form 5744 / Jan 31 response / Feb 1–May 15 window): https://branchcounty.gov/departments/treasurer/foreclosure-sales-proceeds-information/ (retrieved 2026-06-02) https://michigantf.com/about-the-78t-processs (retrieved 2026-06-02)

Unclaimed surplus

  • No dedicated public roster of unclaimed remaining proceeds was located on Livingston County’s site (consistent with the State, not the county, being the FGU). Whether the Michigan Department of Treasury publishes a State-FGU unclaimed remaining-proceeds list, and where unclaimed proceeds ultimately go → needs_verification (see michigan open question).
  • Under MCL 211.78t(2), failure to timely file Form 5743 forfeits the claim.

Assignability / recovery agents

  • MCL 211.78t(3): the remaining-proceeds claim is not transferable except by testate or intestate succession — a recovery agent cannot take a full assignment; it may act only as agent/attorney for the claimant. See michigan §3b and third-party-recovery-rules.

▸ For Investors / Operators — Livingston is a State-FGU, tax-deed county: the State of Michigan (not the county) forecloses and sells on tax-sale.info, with no post-sale redemption (title vests absolutely at the March 31 cutoff / April 1 to the State). Diligence the path to marketable title (§C8 / michigan §5b — quiet title is commonly required before a title insurer will insure a Michigan tax deed), the surviving-lien set (NRPA/Part 201 environmental super-lien survives; IRS § 7425 120-day redemption persists; HOA assessment liens are extinguished but the covenant duty continues — michigan §7b), and the layered right of first refusal (State → local unit → county) that can pull a parcel before auction (MCL 211.78m(1)).

▸ For Former Owners — When a Livingston tax-foreclosure auction sells for more than the taxes, interest, penalties, and fees, the remaining proceeds belong to the former interest-holder under rafaeli-v-oakland-county-2020 and MCL 211.78t. Because the State is the FGU here, the notarized Form 5743 Notice of Intention goes to the Michigan Department of Treasury, Community Services Division, 430 W. Allegan St., Lansing MI 48922 — by July 1 (not to the county). Then a motion in the 44th Circuit Court during the February 1–May 15 window after the State sends Form 5744. Missing either deadline precludes recovery; the claim is not transferable except by succession.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer (delinquent collection / redemption)Jennifer M. Nash, Livingston County Treasurer200 E. Grand River Ave., Howell, MI 48843(517) 546-7010 · fax (517) 545-9638https://milivcounty.gov/treasurer/
County Clerk (vital records, elections, Circuit Court clerk)Elizabeth Hundley, Livingston County Clerk200 E. Grand River Ave., Howell, MI 48843(517) 546-0500 · fax (517) 546-4354 · countyclerk@livgov.comhttps://milivcounty.gov/clerk/
44th Circuit Court — Clerk (78t motions / quiet title)44th Circuit Court, Livingston CountyJudicial Center, 204 S. Highlander Way, Suite 4, Howell, MI 48843(517) 546-9816 · fax (517) 548-4219 · circuitcourtclerk@livgov.comhttps://milivcounty.gov/clerk-circuit-court/filing/
Register of Deeds (deeds, mortgages, sheriff’s deeds)Brandon Denby, Register of DeedsHistorical Courthouse, 200 E. Grand River Ave., Howell, MI 48843(517) 546-0270https://milivcounty.gov/rod/
Sheriff (mortgage foreclosure sales)Livingston County Sheriff’s Office — Civil Division150 S. Highlander Way, Howell, MI 48843(517) 546-2440 · Civil Division (517) 540-7936 · fax (517) 545-9627https://milivcounty.gov/sheriff/civil-division/

Notes:

  • Tax-foreclosure FGU is the STATE (Michigan Dept. of Treasury), not any of the offices above. The county offices handle upstream collection, recording, the circuit-court 78t docket, and (separately) mortgage sheriff’s sales.
  • Court number: Livingston County’s general-jurisdiction trial court is the 44th Circuit Court (Judicial Center, 204 S. Highlander Way).
  • Clerk vs. Register of Deeds are separate offices in Livingston County (Elizabeth Hundley = Clerk; Brandon Denby = Register of Deeds), unlike combined-office counties such as Oakland.
  • Sheriff’s role: The Sheriff’s Civil Division conducts mortgage foreclosure-by-advertisement (sheriff’s) salesevery Wednesday at 10:00 a.m. at the Circuit Court, 204 S. Highlander Way (registration 10:00–10:15 a.m.; bidding from 10:15). Winning bidder delivers a cashier’s check payable to the Livingston County Sheriff’s Office by noon on the sale day. The Sheriff does not conduct tax-deed auctions and does not advise whether a sale will proceed or was adjourned (contact the foreclosing mortgagee/attorney named in the Livingston Daily notice). Source: https://milivcounty.gov/sheriff/civil-division/ (retrieved 2026-06-02)

C5. Local Procedure Notes

  • State-FGU split is the defining Livingston quirk: the county collects delinquent taxes and processes redemptions through March 31; the State of Michigan (Dept. of Treasury) then forecloses, takes title (April 1), auctions (July/August on tax-sale.info), and administers MCL 211.78t surplus claims (Form 5743 to Lansing, not Howell).
  • Platform: State auctions are run on Tax-Sale.info (Title Check, LLC), online; both a general Livingston catalog and a Livingston DNR catalog (State-owned/DNR-returned parcels) appear under the same Southern/Central Lower Peninsula auction.
  • Right of first refusal: Before any parcel reaches public auction, the State, then city/village/township, then the county may purchase at the greater of fair market value or minimum bid (MCL 211.78m(1)); post-amendment, local units pay fair market value so former-owner equity is preserved. Where a unit takes a parcel via ROFR with no public auction, the surplus remedy is not MCL 211.78t — the remedy is inverse condemnation under Rafaeli / jackson-v-southfield-2025. See michigan.
  • No upset bid / no judicial confirmation of the tax auction; finality comes from the March 31 cutoff. No post-sale redemption for tax deeds.
  • Delinquent-tax certified-funds rule: for 2022+ tax years, the county requires certified funds (cash/money order/cashier’s check) for delinquent payments. Source: https://milivcounty.gov/treasurer/delinquent-taxes/
  • Mortgage (sheriff) sales are separate from the State tax-deed track — held weekly by the Sheriff (see C4).
  • No Livingston County land bank identified (see C10) — the residual authority is the Michigan State Land Bank Authority.

C6. Records Access

ResourceURL
Parcel search / tax history (Livingston property portal; $2.50/view)https://livingstonlive.livgov.com/Property/
Register of Deeds — online deed/document searchhttps://livingstonlive.livgov.com/Deeds/
Recording requirementshttps://milivcounty.gov/rod/recording-requirements/
Treasurer (delinquent taxes / foreclosure timeline)https://milivcounty.gov/treasurer/delinquent-taxes/
44th Circuit Court filing procedureshttps://milivcounty.gov/clerk-circuit-court/filing/
Court records search (MiCOURT / public case display)https://micourt.courts.michigan.gov/court-display/display/public/YTiTCfFNo0eQrh62QXzzCg
Auction platform (Tax-Sale.info — Livingston catalog)https://www.tax-sale.info/listings/catalog/2869
Auction platform (Livingston DNR catalog)https://www.tax-sale.info/listings/catalog/2926
County directoryhttps://milivcounty.gov/directory/

C8. Title & Quiet Title → framework: michigan §5b

  • Title type: tax_deed — the State FGU conveys a fee-simple deed via the tax-sale.info auction; no tax-lien certificates (Michigan is a deed state).
  • Quiet title action — required? Commonly required as a practical matter. Not a statutory mandate (the GPTA judgment is final after March 31, MCL 211.78k(6)), but Michigan title insurers generally decline to insure a tax-deed title until a quiet-title judgment is entered, to confirm the foreclosure’s constitutional notice adequacy (sidun-v-wayne-county-treasurer-2008). A buyer of a Michigan tax-deed property “cannot obtain title insurance … until a complaint to quiet title is filed and a court order is issued.” Source (secondary, retrieved 2026-06-02): https://provenresource.com/quiet-title-actions
  • Type / court: Judicial. Quiet-title actions are brought under MCL 600.2932 / MCR 3.411 in the circuit court of the county where the property lies — for Livingston, the 44th Circuit Court (204 S. Highlander Way, Suite 4, Howell; filing by drop box, email ≤20 pp, fax, or mail; MiFILE eFiling availability for civil filings → needs_verification). Source: https://milivcounty.gov/clerk-circuit-court/filing/ Source (MCL 600.2932 as the quiet-title vehicle): https://liensuite.com/quiet-title/michigan (retrieved 2026-06-02)
  • Typical timeline: uncontested ~90–120 days; add ~6–8 weeks if service by publication is required; contested 6–12+ months (Michigan statewide norm; no Livingston-specific docket figure located → needs_verification). Source (secondary, retrieved 2026-06-02): https://liensuite.com/quiet-title/michigan
  • Typical cost range: uncontested roughly $2,500–$6,000 (attorney fees plus circuit-court filing fee and service/publication); contested can exceed $10,000 (Michigan statewide norm; Livingston-specific filing-fee schedule → needs_verification). Source (secondary, retrieved 2026-06-02): https://liensuite.com/quiet-title/michigan
  • Deed seasoning: Title insurers commonly expect a quiet-title judgment (or seasoning) before insuring a GPTA tax deed; exact local insurer underwriting → needs_verification. See michigan §5b.
  • Title insurers active locally: Standard Michigan underwriters operate in Livingston County, but a specific roster willing to insure tax-deed titles pre-quiet-title was not confirmed from a primary source → needs_verification.

C9. Purchaser Obligations → framework: michigan §10b

  • Subsequent-tax payment office: Michigan is a deed state — there is no certificate “subs” mechanic. After an auction purchase, current and future property taxes are the new owner’s responsibility; the auction grand total already folds in the current year’s summer taxes. Local current-year taxes are billed by the city/township treasurer; once delinquent (March 1), they transfer to the Livingston County Treasurer (200 E. Grand River Ave., Howell; (517) 546-7010). Pay/search via https://livingstonlive.livgov.com/Property/. Source: https://www.tax-sale.info/faq (current taxes in grand total) Source: https://milivcounty.gov/treasurer/delinquent-taxes/ (March 1 transfer to county)
  • Notice-to-owner procedure: Pre-foreclosure statutory notice (title search, certified mail, publication, personal visit/posting under MCL 211.78i, with the Sidun/Jones follow-up duty) is performed by the State FGU (via Title Check, LLC) — not by the auction purchaser. A tax-deed purchaser takes title free of redemption (none exists post-March 31); the purchaser’s own owner-notice obligations are minimal in a deed state. See michigan §6.
  • Redemption-payment office (pre-cutoff): the Livingston County Treasurer (the county still receives redemption payments through March 31, even though the State is the FGU for foreclosure). After March 31 there is no redemption. Source: https://milivcounty.gov/treasurer/delinquent-taxes/
  • Occupancy / access during redemption: No tax-deed redemption period exists (title vests absolutely April 1), so there is no “redemption-period occupancy” overlay for tax deeds; for mortgage sheriff’s sales the statutory redemption period (typically 6 months) governs possession — see michigan §4. Local eviction/possession practice post-tax-deed → needs_verification.

C10. Local Restrictions → framework: michigan §11b

  • Right of first refusal active? Yes — statutory. Under MCL 211.78m(1) the State, then the local unit (city/village/township), then the county may purchase before public auction; post-amendment local units pay fair market value so former-owner equity is preserved. No Livingston-specific record of a local unit routinely exercising ROFR was located → needs_verification. Source: https://milivcounty.gov/treasurer/delinquent-taxes/ (State-FGU process) Source (ROFR / fair-market-value reform): http://www.legislature.mi.gov/mileg.aspx?page=GetObject&objectname=mcl-211-78m
  • Land bank name / URL: No dedicated Livingston County Land Bank Authority identified at verification. The residual public entity is the Michigan State Land Bank Authority (https://www.michigan.gov/leo/bureaus-agencies/landbank; landbank@michigan.gov; (517) 335-8212). Whether Livingston has a county land bank intergovernmental agreement → needs_verification.
  • Entity / insider notes: Standard GPTA purchase restrictions apply (a person with delinquent taxes or a direct interest in the foreclosure may be barred from bidding; tax-sale.info enforces FGU eligibility rules) — see michigan §11b. No Livingston-specific insider/entity ordinance located → needs_verification.

C7. Meta

  • parent_state: michigan
  • last_verified: 2026-06-02
  • confidence: 0.86
  • completeness_score: 0.90
  • gap_score: 12
  • sources:
  • needs_verification:
    • Exact 2026 Livingston auction terms (deposit/premium) as published in the live Livingston catalog (2869) — platform-level terms confirmed; per-catalog confirmation pending catalog publication.
    • Whether the State publishes a dedicated unclaimed remaining-proceeds roster for State-FGU counties and where unclaimed Step-2 proceeds ultimately go (escheat vs. retained) — see michigan open question.
    • Whether MiFILE eFiling is available/required for 78t motions and quiet-title complaints in the 44th Circuit Court (the filing page lists drop box/email/fax/ mail; MiFILE not listed).
    • Livingston-specific quiet-title timeline, filing-fee schedule, and cost (statewide norms cited; no county-docket figure located).
    • Specific title insurers willing to insure Livingston tax-deed titles pre-quiet-title.
    • Whether any Livingston local unit routinely exercises ROFR, and whether a county land bank intergovernmental agreement exists (only the State Land Bank Authority confirmed).
    • Discrete Livingston County administrative cost itemization in the redemption payoff beyond the state-mandated fees/interest.
    • Local post-tax-deed eviction/possession practice.
    • The michigan.gov taxpayer-resources and Form 5743 pages 403-blocked direct WebFetch on 2026-06-02; the State-FGU filing address and deadlines were corroborated through the Branch County treasurer page and michigantf.com.
    • Whether the older Livingston tax-sale.info catalog ID (1370) is fully superseded by 2869 each cycle (current index shows 2869 / DNR 2926).
    • Case-page files for rafaeli-v-oakland-county-2020, jackson-v-southfield-2025, sidun-v-wayne-county-treasurer-2008, and barry-county-treasurer-foreclosure-2024 are referenced via canonical slugs matching the parent michigan page; those pages are a separate authoring layer.
  • cross_links: michigan, surplus-funds, right-of-redemption, third-party-recovery-rules, treasurer-sale, sheriff-sale, due-process-notice, rafaeli-v-oakland-county-2020, jackson-v-southfield-2025, barry-county-treasurer-foreclosure-2024, sidun-v-wayne-county-treasurer-2008, tyler-v-hennepin-county
  • changelog:
    • 2026-06-02 — Initial Livingston County page. Established the defining local fact: Livingston is a State-FGU county (Michigan Dept. of Treasury forecloses/auctions/administers surplus; county handles only upstream collection and redemption). Confirmed officials: Jennifer M. Nash (Treasurer), Elizabeth Hundley (Clerk), Brandon Denby (Register of Deeds), 44th Circuit Court. Platform = Tax-Sale.info (Title Check) — Livingston catalog 2869 + DNR 2926; next auction Aug 7, 2026. Surplus: Form 5743 → Mich. Dept. of Treasury, 430 W. Allegan St., Lansing (NOT county) by July 1; Form 5744 by Jan 31; 44th Circuit Court motion Feb 1–May 15. Sheriff mortgage sales Wed 10am at 204 S. Highlander Way. No dedicated county land bank located.

Legal information, not legal advice. This page summarizes Livingston County, Michigan tax- and mortgage-foreclosure procedure from official county sources, the State of Michigan / Tax-Sale.info auction system, and corroborated secondary sources retrieved on 2026-06-02. Because the State of Michigan is the Foreclosing Governmental Unit for Livingston County, the foreclosure, auction, and surplus-claim stages are administered by the Michigan Department of Treasury, not the county. Statutes, deadlines, and auction logistics change; verify against the cited official sources and consult a licensed Michigan attorney before acting.