Sec. 4.
On the recording of an affidavit under section 3, a personal property tax in the amount specified in the affidavit is immediately due and payable from the taxpayer named in the affidavit and is a lien against the personal property described in the affidavit to the same extent and of the same character as the lien provided by section 40 of the general property tax act, 1893 PA 206, MCL 211.40. The treasurer has the same powers and duties in the collection of the tax assessed under this act as in the collection of personal property taxes regularly assessed under the general laws of this state.
History: 1956, Act 55, Imd. Eff. Apr. 2, 1956 ;-- Am. 2018, Act 191, Eff. Sept. 18, 2018
Structure Michigan Compiled Laws
Chapter 211 - Taxation of Real and Personal Property
Act 55 of 1956 - Jeopardy Assessment of Personal Property Taxes (211.691 - 211.697)
Section 211.691 - Personal Property Taxes; Jeopardy Assessment.
Section 211.692 - Personal Property Taxes; Jeopardy Assessment Affidavit, Contents.
Section 211.693 - Affidavit; Filing; Notice to Taxpayer.
Section 211.694 - Acceleration of Due Date of Tax; Lien; Collection of Tax.
Section 211.695 - Jeopardy Assessment Tax Rate; Collection of Tax; Discharge of Affidavit.
Section 211.696 - Personal Property Tax; Repayment of Excess; Collection of Unpaid Regular Tax.
Section 211.697 - Treasurer; Diligence; Liability for Uncollected Taxes.