Property that is taken because another party fails to pay taxes that they owe when this occurs the county where the property is located will sell the property. The law in this field has changed and now if a party fails to pay their taxes for three years the property is lost. An auction will follow in every county in michigan. When the new party acquires the property they are forced to do an action to QUIET TITLE if they intend to sell or transfer the property they have just acquired.