|State Real Estate Transfer Tax|
|When a purchaser defaults on a land contract, the original seller may go to court to foreclose on the land contract. The foreclosure is a court-ordered sale of the purchaser's equity in the property (county clerk's sale) subject to redemption. The county clerk auctions the property and issues a county clerk's deed. Is the purchase from a county clerk exempt?|
No. The county clerk does not in this case act in his or her official capacity, i.e., as a representative of the county, but rather for the debtor. Therefore, MCL 207.526(h)(i) does not apply. In as much as a land contract is not a mortgage, MCL 207.526 (v) does not apply.