Michigan Compiled Laws
Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856)
Section 207.851 - Lien.

Sec. 11.
The amount of the tax applicable to real property, until paid, is a lien upon the real property to which the certificate is applicable. Proceedings upon the lien as provided by law for the foreclosure in the circuit court of mortgage liens upon real property may commence only upon the filing by the appropriate collecting officer of a certificate of nonpayment of the commercial rehabilitation tax applicable to real property, together with an affidavit of proof of service of the certificate of nonpayment upon the owner of the qualified facility by certified mail, with the register of deeds of the county in which the qualified facility is situated.
History: 2005, Act 210, Imd. Eff. Nov. 17, 2005

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 207 - Taxation

Act 210 of 2005 - Commercial Rehabilitation Act (207.841 - 207.856)

Section 207.841 - Short Title.

Section 207.842 - Definitions.

Section 207.843 - Commercial Rehabilitation District; Establishment by Qualified Rehabilitation District; Adoption of Resolution; Notice and Opportunity for Hearing; Findings and Determination; Rejection.

Section 207.844 - Commercial Rehabilitation Exemption Certificate; Filing Application by Owner of Qualified Facility; Notice and Hearing.

Section 207.845 - Commercial Rehabilitation Exemption Certificate; Approval or Disapproval of Application.

Section 207.846 - Commercial Rehabilitation Exemption Certificate; Issuance; Form; Contents; Effective Date; Maintenance of Record and Copies.

Section 207.847 - Exemption of Qualified Facility From Tax; Duration of Force and Effect of Certificate; Commencement; Date of Issuance; Extension.

Section 207.848 - Separate Finding; Contents; Compliance; Requirements; Applicability; Exception.

Section 207.849 - Determining Value of Each Qualified Facility.

Section 207.850 - Commercial Rehabilitation Tax; Determination of Amount; Payment; Exemption; Qualified Retail Food Establishment; Certificate Issued Before December 31, 2009.

Section 207.851 - Lien.

Section 207.852 - Commercial Rehabilitation Exemption Certificate; Revocation; Transfer to Subsequent Owner.

Section 207.853 - Transfer and Assignment of Certificate.

Section 207.854 - Status Report by Local Government.

Section 207.855 - Report to Legislature.

Section 207.856 - Exemption Not Granted After December 31, 2025.