§ 211.682 — Certificates and notices of liens upon real or personal property; filing.

Michigan § 211.682

• Jurisdiction: Michigan
• Ch. 211: TAXATION OF REAL AND PERSONAL PROPERTY
• Act 203 of 1968: STATE TAX LIEN REGISTRATION ACT (211.681-211.687)

Text

STATE TAX LIEN REGISTRATION ACT (EXCERPT) Act 203 of 1968 211.682 Certificates and notices of liens upon real or personal property; filing. Sec. 2. (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, whether tangible or intangible, for taxes payable to the state and certificates and notices affecting the liens shall be filed as follows: (1) If the person against whose interest the tax lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the applicable tax laws of the state, in the office of the secretary of state. (2) In all other cases in the office of the register of deeds of the county where the taxpayer resides at the time of filing of the notice of lien.

Legislative History

1968, Act 203, Eff. July 1, 1968