Section 211.1026 - Unpaid eligible tax reverted property specific tax; lien; proceedings; commencement. - Michigan Statutes

TAX REVERTED CLEAN TITLE ACT (EXCERPT)
Act 260 of 2003

211.1026 Unpaid eligible tax reverted property specific tax; lien; proceedings; commencement.

Sec. 6.

Unpaid eligible tax reverted property specific taxes are not subject to return as delinquent taxes under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157. The amount of the eligible tax reverted property specific tax applicable to real property, until paid, is a lien upon that real property. Proceedings upon the lien as provided by law for the judicial foreclosure of mortgage liens upon real property may commence after the date that the taxes would have been returned as delinquent under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, if that property had not been exempt under section 3 and only upon the filing by the appropriate collecting officer of a certificate of nonpayment of the eligible tax reverted property specific tax applicable to the real property, together with an affidavit of proof of service of the certificate of nonpayment upon the owner of that property by certified mail, with the register of deeds of the county in which the property is situated.

History: 2003, Act 260, Imd. Eff. Jan. 5, 2004