Michigan Compiled Laws
Act 237 of 2022 - Residential Housing Facilities Act (207.951 - 207.966)
Section 207.961 - Lien.

Sec. 11.
The amount of the specific tax, 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 specific tax, together with an affidavit of proof of service of the certificate of nonpayment upon the owner of the qualified residential facility by certified mail, with the register of deeds of the county in which the qualified residential facility is situated.
History: 2022, Act 237, Imd. Eff. Dec. 13, 2022

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 207 - Taxation

Act 237 of 2022 - Residential Housing Facilities Act (207.951 - 207.966)

Section 207.951 - Short Title.

Section 207.952 - Definitions.

Section 207.953 - Residential Housing District; Establishment by Qualified Local Governmental Unit; Adoption of Resolution; Notice and Opportunity for Hearing; Findings and Determination.

Section 207.954 - Residential Housing Exemption Certificate; Application Requirements; Notice and Opportunity for Hearing.

Section 207.955 - Approval or Disapproval of Residential Housing Exemption Certificate.

Section 207.956 - Issuance of Residential Housing Exemption Certificate; Form; Contents; Effective Date; Maintenance of Record and Copies.

Section 207.957 - Exemption of Qualified Residential Facility From Tax; Duration of Force and Effect of Certificate; Commencement; Date of Issuance; Extension.

Section 207.958 - Separate Finding; Contents; Compliance; Requirements; Applicability; Exception.

Section 207.959 - Determining Taxable Value of Each Qualified Residential Facility.

Section 207.960 - Residential Housing Facility Tax; Determination of Amount; Exemption; Payment; Disbursements.

Section 207.961 - Lien.

Section 207.962 - Residential Housing Exemption Certificate; Revocation; Transfer to Subsequent Owner.

Section 207.963 - Transfer and Assignment of Certificate.

Section 207.964 - Status Report by Local Government.

Section 207.965 - Annual Report to Legislature.

Section 207.966 - Exemption Not Granted After December 31, 2027.