Mich. Comp. Laws § 211.681
Short title.
This act shall be known and may be cited as the "state tax lien registration act".
Michigan Compiled Laws — STATE TAX LIEN REGISTRATION ACT (Act 203 of 1968)
Michigan · statute · 203 of 1968, Mich. Comp. Laws · 7 active provisions
Mich. Comp. Laws § 211.682
Certificates and notices of liens upon real or personal property; filing.
(a) Notices of liens upon real property for taxes payable to the state, and certificates and notices affecting the liens shall be recorded in the office of the register of deeds of the county or counties in which the real property subject to a state tax lien is situated. (b) Notices of liens upon personal property, whe…
Mich. Comp. Laws § 211.683
Certification by collecting agency.
Certification by the state collecting agency of notices of liens, certificates or other notices affecting tax liens entitles them to be filed and no other attestation, certification or acknowledgment is necessary.
Mich. Comp. Laws § 211.684
(1) If a notice of state tax lien or a notice of revocation of any certificate described in subsection (2) is presented to the secretary of state, the secretary of state shall cause the notice to be marked, held, and indexed pursuant to section 9519 of the uniform commercial code, 1962 PA 174, MCL 440.9519, as if the n…
Mich. Comp. Laws § 211.685
Fee for recording or filing and indexing notice of lien, certificate, or notice affecting tax lien; billing state collecting agencies; recovery of fees by state collecting agency.
(1) The fee for recording or filing and indexing a notice of lien or certificate or notice affecting the tax lien is as follows: (a) For a tax lien, on real estate or on tangible and intangible property, the same fee provided by law for recording a real estate mortgage. (b) For a certificate of discharge or subordinati…
Mich. Comp. Laws § 211.686
Failure to file or record state tax lien.
A state tax lien not filed or recorded pursuant to this act shall be void against any mortgagee, pledgee, purchaser (including land contract purchaser) or judgment creditor who secured any interest in the property subject to the lien prior to the time such notice of lien was filed or recorded, as provided for in this a…
Mich. Comp. Laws § 211.687
Effective date.
This act shall take effect July 1, 1968.