To embed, copy and paste the code into your website or blog: The Michigan Court of Appeals recently held that assessments on a property under a development agreement between a city and the property's former owner did not survive a tax foreclosure and therefore were not liens against the property in the hands of the party that purchased it at tax auction. On April 22, 2021, the Michigan Court of Appeals decided P etersen Financial, LLC v. City of Kentwood and Kent County Treasurer, docket no. 350208, 2021 WL 1582835 (unpublished). The former owner of a property had entered into a Voluntary Special Assessment Development Agreement (VSADA) with the City prior to its tax foreclosure by the County. The question was whether the lien granted by agreement between the City and prior owner survived the tax foreclosure.