Sec. 86c.
(1) If a city that has a population of more than 600,000 files for recording a lien imposed pursuant to this ordinance against property or rights of property to satisfy a tax liability and the city determines that the tax liability out of which the lien arose is satisfied, the city shall file for recording a release regarding the property or rights of property in the same manner required for a state tax lien under the state tax lien registration act, 1968 PA 203, MCL 211.681 to 211.687, not more than 20 business days after funds to satisfy the tax liability out of which the lien arose have been applied to the taxpayer's account.
(2) If the city files for recording a lien imposed pursuant to this ordinance against property or rights of property to satisfy a tax liability and upon request the city determines that the taxpayer named on the recorded lien does not have any interest in certain properties owned by another person, the city shall file for recording a certificate of nonattachment regarding the property or rights of property, in the same manner as required for a state tax lien under the state tax lien registration act, 1968 PA 203, MCL 211.681 to 211.687, with all due haste but not more than 5 business days after the city determines that the lien is recorded or filed against property or rights of property to which the city does not have a lien interest under section 86a. The city shall clearly indicate on the certificate of nonattachment that the taxpayer named on the recorded lien does not have any interest in the property or rights of property of the other person.
(3) If a warrant or warrant-notice of levy is issued and served upon a person to levy on property or rights of property to satisfy a tax liability and the city determines that the tax liability out of which the warrant or warrant-notice of levy arose is satisfied, the city shall serve a release of levy regarding the property or rights of property on the person that was served the warrant or warrant-notice of levy not more than 10 business days after funds to satisfy the tax liability out of which the warrant or warrant-notice of levy arose have been applied to the taxpayer's account.
(4) If a warrant or warrant-notice of levy is issued and served upon a person to levy on property or rights of property to satisfy a tax liability and the city determines that the property or rights of property are not subject to levy under section 86a, the city shall serve a release of levy regarding the property or rights of property on the person that was served the warrant or warrant-notice of levy with all due haste but not more than 5 business days after the city determines that the property or rights of property are not subject to levy under section 86a, the city shall clearly indicate on the release of levy that the property or rights of property were not subject to levy under section 86a.
(5) If a person is required to pay a fee to the city, a bank, or other financial institution as the result of an erroneous recording or filing of a lien as described in subsection (2), or an erroneous issuance and service of a warrant or warrant-notice of levy as described in subsection (4), the city shall reimburse the fee to that person.
(6) If the city receives money to satisfy a tax liability or liabilities or receives information that would cancel that tax liability or those liabilities and subsequently files a lien for recording specifying that tax liability or those liabilities, the city, upon request and upon a determination by the city that the lien was filed and recorded in error, with all due haste, but not more than 5 business days after the city determines that it has erroneously filed a lien for recording, shall file for recording a certificate of withdrawal for that tax liability or those liabilities which were satisfied which states that the recorded lien for that tax liability or those liabilities was filed in error.
(7) If the city receives money to satisfy a tax liability or liabilities or receives information that would cancel that tax liability or those liabilities and subsequently issues a warrant or warrant-notice of levy specifying that liability or those liabilities pursuant to this ordinance, upon request and upon a determination by the city that the warrant or warrant-notice of levy was issued in error, with all due haste, but not more than 5 business days after the department determines that it has erroneously issued a warrant or warrant-notice of levy, the city shall issue a release of levy for that tax liability or those liabilities which were satisfied which states that the levy for that tax liability or those liabilities was issued in error.
History: Add. 2018, Act 456, Imd. Eff. Dec. 21, 2018
Structure Michigan Compiled Laws
Chapter 141 - Municipal Financing
Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)
284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)
Section 141.601 - Uniform City Income Tax Ordinance; Short Title.
Section 141.602 - Uniform City Income Tax Ordinance; Rules of Construction, Definitions.
Section 141.603 - Definitions; a to D.
Section 141.604 - Definitions; C.
Section 141.605 - Definitions; D.
Section 141.606 - Definitions; E, F.
Section 141.607 - Definitions; F to N.
Section 141.608 - Definitions; N to P.
Section 141.609 - Definitions; R to T.
Section 141.611 - Excise Tax on Incomes; Rates.
Section 141.612 - Excise Tax on Incomes; Application to Resident Individuals.
Section 141.613 - Types of Nonresident Income to Which Tax Applicable; Extent and Basis of Tax.
Section 141.614 - Excise Tax on Incomes; Taxable Net Profits of a Corporation, Definition.
Section 141.616 - Unincorporated Business, Profession, or Activity; Return.
Section 141.617 - Unincorporated Business, Profession, or Activity; Election to Pay Tax.
Section 141.618 - Partial Business Activity in City; Apportionment of Net Profit.
Section 141.619 - Partial Business Activity in City; Separate Accounting Method.
Section 141.620 - Partial Business Activity in City; Business Allocation Percentage Method.
Section 141.622 - Partial Business Activity in City; Percentage of Compensation Paid Employees.
Section 141.623 - Partial Business Activity in City; Percentage of Gross Revenue.
Section 141.624 - Partial Business Activity in City; Business Allocation Percentage.
Section 141.625 - Partial Business Activity in City; Substitute Methods.
Section 141.626 - Capital Gains and Losses; Determination.
Section 141.627 - Estates or Trusts, Deemed Nonresidents; Definitions.
Section 141.628 - Income From Estates and Trusts.
Section 141.632 - Payments and Benefits Not Subject to Tax.
Section 141.633 - Deductible Expenses Generally.
Section 141.635 - Qualified Taxpayer Within Renaissance Zone; Determination of Deductions Claimed.
Section 141.640 - Extension for Filing Annual Return.
Section 141.641 - Annual Return; Joint Return.
Section 141.642 - Returns; Contents.
Section 141.644 - Federal Income Tax Return; Eliminations.
Section 141.645 - Net Profits; Consolidated Returns.
Section 141.646 - Amended Return; Change of Method of Accounting.
Section 141.652 - Tax Withheld; Payments or Persons Excepted.
Section 141.653 - Tax Withheld; Payment by Employee or Employer.
Section 141.657 - Tax Withheld; Withholding Tables; First Compensation Taxable.
Section 141.658 - Tax Withheld; Overwithheld Tax, Refund.
Section 141.659 - Tax Withheld; Correction of Error, Refund.
Section 141.660 - Tax Withheld; Payment by Employer; Return; Electronic Funds Transfer.
Section 141.662 - Declaration of Estimated Tax; Filing; Form; Time; Exceptions.
Section 141.663 - Declaration of Estimated Tax Not Withheld; Computation; Payment; Installments.
Section 141.664 - Annual Return; Filing; Extension of Time; Failure to File; Penalty.
Section 141.665 - Credit for City Income Tax Paid Another City.
Section 141.666 - Fractional Part of a Cent or Dollar.
Section 141.671 - Rules and Regulations; Adoption; Enforcement; Forms; Collection of Tax.
Section 141.672 - Special Ruling; Appeal to Income Tax Board of Review.
Section 141.674 - Information Confidential; Divulgence, Penalty, Discharge From Employment.
Section 141.680 - Waiver of Interest or Penalties During Extension.
Section 141.681 - Repealed. 1996, Act 478, Eff. Jan. 1, 1997.
Section 141.683 - Additional Tax Assessment; When Interest and Penalty Not Imposed.
Section 141.684 - Due and Unpaid Assessment; Determination; Procedure.
Section 141.685 - Final Assessment; Protest.
Section 141.686 - Failure to Pay Tax; Demand; Recovery; Prosecution.
Section 141.686a - Authority to Impose a Lien for Taxes.
Section 141.687 - Jeopardy Assessment; Procedure.
Section 141.688 - Statute of Limitations; Waiver; Payment of Tax.
Section 141.689 - Statute of Limitations; Refund.
Section 141.693 - Appeal to State Tax Commissioner or Tax Tribunal; Procedure.
Section 141.694 - Appeal to Court of Appeals or Supreme Court; Procedure.
Section 141.695 - Payment to Taxpayer From City General Fund or City Income Tax Trust Fund.