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Current as of January 01, 2025 | Updated by Findlaw Staff
Sec. 40a. (1) The treasurer of a county, township, city, or village may designate the tax day provided in section 2 1 as the date on which real or personal property taxes become a lien on the real or personal property assessed by filing an affidavit in the office of the register of deeds for the county in which the real or personal property is located attesting that 1 or more of the following events have occurred:
(a) The owner or person otherwise assessed has filed a bankruptcy petition under the federal bankruptcy code, title 11 of the United States Code, 11 U.S.C. 101 to 1330.
(b) A secured lender has brought an action to foreclose on or to enforce an interest secured by the real or personal property assessed.
(c) For personal property only, the owner, the person otherwise assessed, or other person has liquidated or is attempting to liquidate the personal property assessed.
(d) The real or personal property assessed is subject to receivership under state or federal law.
(e) The owner or person otherwise assessed has assigned the real or personal property assessed for the benefit of his or her creditors.
(f) The real or personal property assessed has been seized or purchased by federal, state, or local authorities.
(g) A judicial action has been commenced that may impair the ability of the taxing authority to collect any tax due in the absence of a lien on the real or personal property assessed.
(2) The affidavit provided for in subsection (1) shall include all of the following:
(a) The year for which the taxes due were levied.
(b) The date on which the taxes due were assessed.
(c) The name of the owner or person otherwise assessed who is identified in the tax roll.
(d) The tax identification number of the real or personal property assessed.
Cite this article: FindLaw.com - Michigan Compiled Laws, Chapter 211. Taxation of Real and Personal Property § 211.40a - last updated January 01, 2025 | https://codes.findlaw.com/mi/chapter-211-taxation-of-real-and-personal-property/mi-comp-laws-211-40a/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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