Sec. 211.
When an assessor's plat is recorded, the register of deeds shall notify the county treasurer. The county treasurer shall notify the assessor if any part of the lands included in the plat are delinquent for taxes or special assessments for any year prior to the date of recording. The assessor or supervisor shall apportion such taxes or assessments against the individual or several lots in the plat. The apportionment of delinquent taxes and special assessments shall be governed by the provisions of section 53 of Act No. 206 of the Public Acts of 1893, as amended. The apportioned taxes and special assessment shall thereafter become a lien against the individual or several lots in the plat and treated in the same manner as taxes of the year of the original assessment for the purpose of collection and sale for delinquent taxes as provided by Act No. 206 of the Public Acts of 1893, as amended.
History: 1967, Act 288, Eff. Jan. 1, 1968 Popular Name: Plat ActPopular Name: Subdivision Control
Structure Michigan Compiled Laws
Chapter 560 - Subdivision Control Act of 1967
Act 288 of 1967 - Land Division Act (560.101 - 560.293)
288-1967-ASSESSORS-PLATS - Assessor's Plats (560.201...560.213)
Section 560.201a - Assessor's Plat; Additional Conditions for Ordering.
Section 560.201b - Assessor's Plat; Additional Conditions for Ordering.
Section 560.202 - Name and Boundary Description; Plat Made by Surveyor.
Section 560.203 - Assessor's Plat; Payment of Costs and Expenses; Cost Charged to Land.
Section 560.204 - Survey Requirements; Setting of Monuments.
Section 560.205 - Notice to Proprietors.
Section 560.206 - Reconciliation of Boundaries Within Plat.
Section 560.207 - Boundaries and Numbering of Lots Within Plat.
Section 560.208 - Surveyor's Certificate.
Section 560.209 - Filing; County Road Commission Approval; Publication; Action to Correct Plat.
Section 560.211 - Recording; Notification of Local Authorities; Apportionment of Taxes.
Section 560.212 - References to Plat Descriptions; Use; Plats as Evidence.