Michigan Compiled Laws
Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)
Section 211.764 - Application for Deferment; Affidavit Form; Signature; Contents; Consent of Mortgagee or Land Contract Vendor; Filing.

Sec. 4.
An owner may apply to the local assessing officer for deferment of the payment of special assessments on the owner's homestead. The application shall be made upon an affidavit form to be furnished and made available by the department at convenient locations throughout the state. The affidavit form shall contain the following statement in 10-point boldface type located immediately above the affiant's signature: "If this deferment is authorized the state will place a lien on your property." A person making a false affidavit for the purpose of obtaining deferment of special assessments under this act is guilty of perjury. If the homestead is owned jointly by husband and wife, each spouse shall sign and file the affidavit. If the homestead is encumbered by a mortgage or an unpaid balance on a land contract, a deferment of special assessments shall not be made without the written consent of the mortgagee or the land contract vendor, which shall be filed with the affidavit. The affidavit shall be filed with the local assessing officer at least 30 days after the due date of a special assessment or installment of a special assessment for which deferment is requested.
History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 403, Imd. Eff. Jan. 8, 1981

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 211 - Taxation of Real and Personal Property

Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)

Section 211.761 - Definitions.

Section 211.762 - Deferment of Special Assessments on Homesteads; Partial Payments; Conveyance or Transfer of or Contract to Sell Homestead; Termination of Deferment; Interest Charge; Notice.

Section 211.763 - Deferment of Special Assessments on Homesteads; Eligibility; Limitation on Household Income; Gross Amount of Special Assessment; Maximum Dollar Amount of Household Income; Adjustment; Reacquisition of Property Purchased Through Tax...

Section 211.764 - Application for Deferment; Affidavit Form; Signature; Contents; Consent of Mortgagee or Land Contract Vendor; Filing.

Section 211.765 - Examination of Affidavit by Local Assessing Officer; Inspections, Investigations, and Surveys; Compelling Information; Decision; Notice; Finality.

Section 211.766 - Payment of Special Assessment by Department to Indemnify Local Special Assessment Districts; Lien; Notice to County Treasurer; Record; Delinquent Tax Roll Requirements; Distribution of Amount Received From Department; Notation on Cu...

Section 211.767 - Duties of City, Township, or Village Treasurer; Collection of Special Assessments.

Section 211.768 - Termination of Deferment; Collection Procedures; Collection Fees, Interest, Penalties, and Other Charges Inapplicable; Amount of Lien for Deferred Special Assessments.

Section 211.768a - Payment of Deferred Special Assessments; Interest; Notice; Lien to Include Interest; Refund; Reapplication for Reinstitution of Previously Deferred Special Assessment.

Section 211.769 - Reimbursement of Department for Sums Advanced.

Section 211.770 - Special Revolving Fund.