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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.

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.