Sec. 8.
(1) Except as otherwise provided in subsection (2), all special assessments contained in any special assessment roll shall, from the date of confirmation of that roll, constitute a lien upon the respective parcels of property assessed.
(2) If the township board provides that a special assessment is payable in installments under section 7(1), the amount of any lien on the parcel of property assessed for that special assessment is limited to each individual installment and shall not attach to the property assessed until that individual installment is due as provided in section 7(2).
(3) A lien for a special assessment under this act shall be of the same character and effect as a lien created for township taxes and shall include accrued interest and penalties.
(4) No judgment or decree or any act of the township board vacating a special assessment shall destroy or impair a lien of the township upon the property assessed for the amount of the assessment that may be equitably charged against that property, or through a regular mode of proceeding may be lawfully assessed on that property.
History: 1954, Act 188, Imd. Eff. May 5, 1954 ;-- Am. 2014, Act 561, Imd. Eff. Jan 15, 2015
Structure Michigan Compiled Laws
Act 188 of 1954 - Public Improvements (41.721 - 41.738)
Section 41.721 - Public Improvements by Township Board; Bonds; Special Assessments to Defray Costs.
Section 41.721a - “Record Owner” Defined.
Section 41.722 - Types of Improvements Authorized; Approval; Conditions.
Section 41.724a - Notice of Hearings in Special Assessment Proceedings.
Section 41.725 - Approval or Determination by Township Board; Levy of Special Assessment.
Section 41.728 - Special Assessments to Constitute Lien; Limitation; Character and Effect.
Section 41.729 - Special Assessments; Collection by Township Treasurer, Report of Delinquencies.
Section 41.730 - Special Assessments; Delinquencies, Reassessment.
Section 41.731 - Division of Lands; Apportionment of Uncollected Assessments.
Section 41.733 - Illegal Special Assessment; Reassessment Proceedings.
Section 41.734 - Exempt Corporations; Agreement to Pay Assessment.
Section 41.734a - Assessment on Platted Corner Lots; Payment of Portion by Governing Body.
Section 41.735a - Township Improvement Revolving Fund; Advances; Interest.
Section 41.735b - Township Improvement Revolving Fund; Transfer of Funds; Amount.
Section 41.735c - Special Assessments to Defray Certain Obligations.
Section 41.736 - Public Improvements; Powers Granted to Townships.