Michigan Compiled Laws, Chapter 211. Taxation of Real and Personal Property § 211.79

Sec. 79. (1) For taxes levied after December 31, 1998, certified abandoned property is subject to forfeiture, foreclosure, and sale for the enforcement and collection of the delinquent taxes as provided in this section and sections 78, 78a, and 78g to 78p.  1

(2) As used in this act, “certified abandoned property” means property that has been returned as delinquent to the county treasurer on March 1 of each tax year and is certified as certified abandoned property under the certification of abandoned property for accelerated forfeiture act.  2