MOTION TO RECOVER ASSETS. On October 10, 2011, Xxxxx moved to recover assets of the receivership and distribute proceeds. In parts pertinent to this appeal, Xxxxx asserted that (1) Kentwood and Kent County had impermissibly included interest and penalties in the tax liens and (2) the Commission had improperly revoked XxxXxxxxx’x exemption certificates. The circuit court denied Xxxxx’x motion in part, concluding that (1) Xxxxx was not entitled to reimbursement because the tax liens in 2006 and summer 2007 included the interest and penalties and were perfected before he possessed the property and (2) the Commission could retroactively revoke the exemption certificates.
Appears in 2 contracts
MOTION TO RECOVER ASSETS. On October 10, 2011, Xxxxx moved to recover assets of the receivership and distribute proceeds. In parts pertinent to this appeal, Xxxxx asserted that (1) Kentwood and Kent County had impermissibly included interest and penalties in the tax liens liens, and (2) the Commission had improperly revoked XxxXxxxxx’x exemption certificates. The circuit court denied Xxxxx’x motion in part, concluding that (1) Xxxxx was not entitled to reimbursement because the tax liens in 2006 and summer 2007 included the interest and penalties and were perfected before he possessed the property and (2) the Commission could retroactively revoke the exemption certificatescertificate.
Appears in 2 contracts