Michigan Compiled Laws
Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)
Section 207.663 - Tax as Lien Upon Real Property; Certificate of Nonpayment and Affidavit Required for Proceedings Upon Lien.

Sec. 13.
The amount of the tax applicable to real property, until paid, shall be a lien upon the real property to which the certificate is applicable; but only upon the filing by the officer of a certificate of nonpayment of the commercial facilities tax applicable to real property, together with an affidavit of proof of service of the certificate of nonpayment upon the owner of the facility by certified mail with the register of deeds of the county in which the property is situated, may proceedings then be had upon the lien in the same manner as provided by law for the foreclosure in the circuit court of mortgage liens upon real property.
History: 1978, Act 255, Imd. Eff. June 21, 1978

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 207 - Taxation

Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)

Section 207.651 - Short Title.

Section 207.652 - Meanings of Words and Phrases.

Section 207.653 - Meanings of Words and Phrases.

Section 207.654 - Definitions; L to T.

Section 207.655 - Commercial Redevelopment District; Establishment; Resolution; Notice; Hearing; Finding and Determination; Applicability of District Established by Township; Exemption of Restored Facility; Commercial Property Included as Part of Com...

Section 207.656 - Application for Commercial Facilities Exemption Certificate; Filing; Contents; Notice; Hearing; Determination of State Equalized Valuation of Property Owned by Local Governmental Unit on June 21, 1978, and Subsequently Conveyed to P...

Section 207.657 - Application for Commercial Facilities Exemption Certificate; Approval or Disapproval.

Section 207.658 - Commercial Facilities Exemption Certificate; Issuance; Contents; Effective Date; Filing; Record.

Section 207.659 - Exemption From Ad Valorem Property Taxes; Duration of Certificate; Review and Extension of Certificate; Limitation; Date of Issuance of Certificate of Occupancy; Basis of Review.

Section 207.660 - Finding and Statement as to State Equalized Valuation of Property Proposed to Be Exempt; Requirements for Exemption Certificate.

Section 207.661 - Valuation of Facilities and Property by Assessor.

Section 207.662 - Commercial Facilities Tax; Levy; Amount; Collection, Disbursement, and Assessment of Tax; Allocation; Payment to State Treasury and Credit to State School Aid Fund; Copy of Amount of Disbursement; Facility Located in Renaissance Zon...

Section 207.662a - Reduction in Number of Mills Levied Under State Education Tax Act; Limitation on Number of Exclusions.

Section 207.663 - Tax as Lien Upon Real Property; Certificate of Nonpayment and Affidavit Required for Proceedings Upon Lien.

Section 207.664 - Grounds for Revocation of Exemption.

Section 207.665 - Transfer or Assignment of Certificate; Approval; Notice and Hearing.

Section 207.666 - Report on Status of Exemption.

Section 207.667 - Report on Utilization of Commercial Redevelopment Districts; Economic Analysis of Costs and Benefits.

Section 207.668 - Limitation on New Exemptions; Continuation of Exemption.