Does Michigan's tax foreclosure claims statute violate due process and the right to just compensation, and should the Court overrule Nelson v. City of New York?

The Muskegon County Treasurer foreclosed and sold homes and land belonging to Petitioners to collect unpaid property taxes. The County sold each property for substantially more than each owner owed. Under both the Michigan and federal constitutions, the surplus proceeds must be returned to the owners to avoid an unconstitutional taking. Rafaeli, LLC v. Oakland Cnty. , 505 Mich. 429 (2020); Tyler v. Hennepin Cnty. , 598 U.S. 631 (2023). In 2020, Michigan enacted a confusing and draconian process to claim surplus proceeds after a tax foreclosure sale, Mich. Comp. Laws § 211.78t, which few entitled owners have successfully navigated. Relying on Nelson v. City of New York , 352 U.S. 103 (1956), for the proposition that a county evades liability for just compensation if a property owner fails to follow the state’s claim process, foreclosing counties continue to keep the surplus proceeds much more often than not, even after this Court’s Tyler decision. The questions presented are: 1. Does Michigan’s claims statute violate due process and the right to just compensation? 2. If it is not dicta, should the Court overrule the takings holding in Nelson v. City of New York , 352 U.S. 103 (1956)? ii PARTIES TO THE PR OCEEDING AND