Langford v. Aten

• Decision Date: 08 September 1949
• Docket Number: No. 54.,54.
• Citation: 325 Mich. 585,39 N.W.2d 82
• Parties: LANGFORD et al. v. ATEN et al.
• Court: Michigan Supreme Court

325 Mich. 585

39 N.W.2d 82

LANGFORD et al.

v.ATEN et al.

No. 54.

Supreme Court of Michigan.

Sept. 8, 1949.

George Robert Langford and another sued Murl K. Aten, as Auditor General of the State of Michigan, the State Land Office Board of the State of Michigan, and others to require conveyance to plaintiffs of a lot which had been bid in by the state at a tax sale, and to which the state had acquired title prior to conveyance to plaintiffs, because county treasurer erroneously issued statutory certificate stating that it did not appear from records that state held any tax lien on lot.

The Circuit Court for the County of Washtenaw, in Chancery, James R. Breakey, Jr., J., granted plaintiffs relief sought, and the named defendants appealed.

The Supreme Court, North, J., reversed decree and dismissed complaint, holding that fact that plaintiffs were misinformed by the certificate did not entitle plaintiffs to relief.Before the Entire Bench.

Hooper & Blashfield, Ann Arbor, for plaintiffs and appellees.

Stephen J. Roth, Attorney General of Michigan, Elbern Parsons, Chief Assistant Attorney General, for defendants and appellants.

NORTH, Justice.

By the bill of complaint herein plaintiffs seek cancellation of a quit-claim deed given by the State Land Office Board to defendants Gomberg, and to require the State to convey to plaintiffs the property described in the deed. The property involved is a vacant lot in the city of Ann Arbor, Washtenaw county, Michigan, and may be sufficiently identified herein as lot 19 of Long Shore Heights subdivision. After issue joined and hearing in the circuit court the relief sought by plaintiffs was decreed, conditioned upon plaintiffs paying the 1939 defaulted tax with interest and penalties thereon. Defendants, auditor general of Michigan, Murl K. Aten, and the State Land Office Board, have appealed. The material facts are stipulated. Prior to June 3, 1943, Myrtie Langford Moore Hendershot is asserted to have become the fee owner of this lot 19. As the result of default in payment of the 1939 tax the lot was sold and bid in by the State of Michigan at the May, 1942, tax sale. There was no redemption, and on June 3, 1943, the auditor general deeded the property to the State of Michigan. The State Thereupon became the owner of lot 19. Darby v. Freeman, 304 Mich. 459, 467, 8 N.W.2d 137;Lowrie & Webb Lumber Co. v. Ferguson, 312 Mich. 331, 20 N.W.2d 209. The State's deed was recorded August 10, 1943.

On October 22, 1943, Myrtie Langford Moore Hendershot gave a warranty deed of this lot to plaintiffs, and they have been in possession since that date. They recorded their deed December 8, 1943. On that date plaintiffs presented their deed to the Washtenaw county treasurer ‘for the purpose of securing a statement as to the status of taxes on said property and for the purpose of paying any taxes then unpaid thereon.’ The county treasurer erroneously issued the statutory certificate (C.L.1948, § 211.135, Stat.Ann.1947 Cum.Supp. § 7.194) wherein he stated he had examined the tax records in his office and ‘that it does not appear from said records that the State of Michigan or any individual holds any tax deed or lien upon said premises for a period of five years preceding the date of said deed.’

From the foregoing it appears that prior to the date of plaintiffs deed (October 22, 1943) the State of Michigan on June 3, 1943, had become the absolute owner of the property here involved, and its deed was recorded August 10, 1943. It is under such circumstances that appellants contend plaintiffs are not entitled to any relief and that their bill of complaint should be dismissed. But plaintiffs and appellees state the issue as follows and stress additional facts about to be noted:

‘Appellees claim there in but one controlling question. (I) Where appellees lost their opportunity to secure timely redemption of their property from the 1942 annual tax sale through intervention of a local taxing unit, by teir good faith reliance upon an official county treasurer's tax certificate issued to them * * * stating erroneously that according to his records the state held no tax deed or lien, does equity and justice require restoration to appellees of the opportunity to secure such redemption?’

The additional facts stressed by plaintiffs are as follows. Lot 19 was withheld from the sales of tax reverted lands in 1944 and 1945, but at such sale in February, 1946, this lot was sold for $700 to defendants Gomberg. No attempt was made to match the purchasers' bid. In the meantime the city of Ann Arbor for 1944 and 1945 erroneously and unlawfully assessed this State owned lot to plaintiffs, and they paid the taxes as follows: August 15, 1944, $40.67; December 30, 1944, $5.60; August 15, 1945, $39.19; and December 31, 1945, $7.39. Plaintiffs, not having received tax notices for 1946 or 1947, on or about February 11, 1948...