reglab/housing_qa huggingface dataset:
MI Comp L § 211.662 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668)|Section 211.662 - Applicability of Act.

211.662 Applicability of act. Sec. 2.  This act shall apply only to federal tax liens and to other notices of federal liens which under any act of congress or any regulation adopted pursuant to an act of congress are required or permitted to be filed in the same manner as notices of federal tax liens. History: 1983, Act 102, Imd. Eff. June 30, 1983 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
MI Comp L § 211.663 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668)|Section 211.663 - Notices of Liens, Certificates, and Other Notices Affecting Federal Liens; Filing Requirements.

211.663 Notices of liens, certificates, and other notices affecting federal liens; filing requirements. Sec. 3.  (1) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens shall be filed pursuant to this act.  (2) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the register of deeds of the county in which the real property subject to the liens is situated.  (3) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:  (a) If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the internal revenue code, in the office of the secretary of state.  (b) In all other cases, in the office of the register of deeds of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien. History: 1983, Act 102, Imd. Eff. June 30, 1983 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
MI Comp L § 211.664 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668)|Section 211.664 - Certification of Notices of Liens, Certificates, or Other Notices Affecting Federal Liens by Secretary of Treasury, Delegate, or Other Official or Entity; Effect.

211.664 Certification of notices of liens, certificates, or other notices affecting federal liens by secretary of treasury, delegate, or other official or entity; effect. Sec. 4.  Certification of notices of liens, certificates, or other notices affecting federal liens by the secretary of the treasury of the United States or the secretary's delegate, or by any official or entity of the United States responsible for the filing or certifying of notices of any other liens, entitles the notices or certificates to be filed and any other attestation, certification, or acknowledgment is not necessary.  History: 1983, Act 102, Imd. Eff. June 30, 1983 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
MI Comp L § 211.666 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668)|Section 211.666 - Fee for Filing and Indexing Notice of Lien, Certificate, or Notice Affecting Lien; Billing Federal Officials for Fees.

211.666 Fee for filing and indexing notice of lien, certificate, or notice affecting lien; billing federal officials for fees.Sec. 6.  (1) The fee for filing and indexing a notice of lien, certificate, or notice affecting the lien is as follows:  (a) For a lien, on real estate or on tangible and intangible property, the same fee provided by law for recording a real estate mortgage.  (b) For a certificate of discharge or subordination, the same fee provided by law for recording a discharge of a real estate mortgage.  (c) For all other notices, including a certificate of release or nonattachment, the same fee provided by law for recording a real estate mortgage.  (2) The filing officer shall bill the district directors of internal revenue or other appropriate federal officials on a monthly basis for fees for documents filed by those federal officials, unless alternative payment methods are established. History: 1983, Act 102, Imd. Eff. June 30, 1983 ;-- Am. 2016, Act 226, Eff. Oct. 1, 2016 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
MI Comp L § 211.667 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668)|Section 211.667 - Application and Construction of Act; General Purpose.

211.667 Application and construction of act; general purpose. Sec. 7.  This act shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this act among states enacting it. History: 1983, Act 102, Imd. Eff. June 30, 1983 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
MI Comp L § 211.668 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668)|Section 211.668 - Repeal of MCL 211.671 to 211.679.

211.668 Repeal of MCL 211.671 to 211.679. Sec. 8.  Act No. 162 of the Public Acts of 1967, being sections 211.671 to 211.679 of the Michigan Compiled Laws, is repealed. History: 1983, Act 102, Imd. Eff. June 30, 1983 Compiler's Notes: Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
MI Comp L § 211.681 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687)|Section 211.681 - Short Title.

211.681 Short title. Sec. 1.  This act shall be known and may be cited as the "state tax lien registration act". History: 1968, Act 203, Eff. July 1, 1968
MI Comp L § 211.682 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687)|Section 211.682 - Certificates and Notices of Liens Upon Real or Personal Property; Filing.

211.682 Certificates and notices of liens upon real or personal property; filing. Sec. 2.  (a) Notices of liens upon real property for taxes payable to the state, and certificates and notices affecting the liens shall be recorded in the office of the register of deeds of the county or counties in which the real property subject to a state tax lien is situated.  (b) Notices of liens upon personal property, whether tangible or intangible, for taxes payable to the state and certificates and notices affecting the liens shall be filed as follows:  (1) If the person against whose interest the tax lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the applicable tax laws of the state, in the office of the secretary of state.  (2) In all other cases in the office of the register of deeds of the county where the taxpayer resides at the time of filing of the notice of lien. History: 1968, Act 203, Eff. July 1, 1968
MI Comp L § 211.683 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687)|Section 211.683 - Certification by Collecting Agency.

211.683 Certification by collecting agency.  Sec. 3.  Certification by the state collecting agency of notices of liens, certificates or other notices affecting tax liens entitles them to be filed and no other attestation, certification or acknowledgment is necessary. History: 1968, Act 203, Eff. July 1, 1968
MI Comp L § 211.685 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687)|Section 211.685 - Fee for Recording or Filing and Indexing Notice of Lien, Certificate, or Notice Affecting Tax Lien; Billing State Collecting Agencies; Recovery of Fees by State Collecting Agency.

211.685 Fee for recording or filing and indexing notice of lien, certificate, or notice affecting tax lien; billing state collecting agencies; recovery of fees by state collecting agency.Sec. 5.  (1) The fee for recording or filing and indexing a notice of lien or certificate or notice affecting the tax lien is as follows:  (a) For a tax lien, on real estate or on tangible and intangible property, the same fee provided by law for recording a real estate mortgage.   (b) For a certificate of discharge or subordination, the same fee provided by law for recording a discharge of a real estate mortgage.  (c) For all other notices, including a certificate of release or nonattachment, the same fee provided by law for recording a real estate mortgage.  (2) A register of deeds shall bill the state collecting agencies on a monthly basis for fees for documents filed by the agencies, unless alternative payment methods are established.  (3) The secretary of state shall not charge or collect a fee for filing and recording an instrument presented by a state collecting agency.  (4) A state collecting agency may recover fees paid under this section from the person liable for the unpaid tax as additional costs. History: 1968, Act 203, Eff. July 1, 1968 ;-- Am. 1969, Act 34, Imd. Eff. July 10, 1969 ;-- Am. 2016, Act 227, Eff. Oct. 1, 2016
MI Comp L § 211.686 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687)|Section 211.686 - Failure to File or Record State Tax Lien.

211.686 Failure to file or record state tax lien. Sec. 6.  A state tax lien not filed or recorded pursuant to this act shall be void against any mortgagee, pledgee, purchaser (including land contract purchaser) or judgment creditor who secured any interest in the property subject to the lien prior to the time such notice of lien was filed or recorded, as provided for in this act.  History: 1968, Act 203, Eff. July 1, 1968
MI Comp L § 211.687 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687)|Section 211.687 - Effective Date.

211.687 Effective date. Sec. 7.  This act shall take effect July 1, 1968. History: 1968, Act 203, Eff. July 1, 1968
MI Comp L § 211.691 (2021)
2021 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.

211.691 Personal property taxes; jeopardy assessment. Sec. 1.  The treasurer of any township, city or village is authorized to accelerate the date on which any personal property tax collectible by him would otherwise be due upon the terms, limitations and conditions set forth in this act. Proceedings hereunder shall be known as jeopardy assessment of personal property taxes. History: 1956, Act 55, Imd. Eff. Apr. 2, 1956
MI Comp L § 211.692 (2021)
2021 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 211.692 - Personal Property Taxes; Jeopardy Assessment Affidavit, Contents.

211.692 Personal property taxes; jeopardy assessment affidavit, contents. Sec. 2.  Before the due date of any such tax shall be accelerated, the treasurer shall make a jeopardy tax assessment affidavit stating that the taxpayer named therein owned certain personal property, describing it, on the tax day; that said property had its situs within his tax collection district on the tax day; the assessed value thereof, the amount of the jeopardy rate and the tax due; the name of the taxing unit or units on whose behalf such jeopardy assessment is made; and shall further state that the deponent knows, or has good reason to believe, either:  (a) That the taxpayer has absconded, or is about to abscond from the state, or that he is concealed therein, thereby tending to jeopardize the collectibility of any personal property tax, assessed and levied by the regular assessment and collection procedure; or  (b) That the taxpayer has assigned, disposed of or concealed, or is about to assign, dispose of or conceal any of this property, thereby tending to jeopardize the collectibility of any personal property tax, assessed and levied by the regular assessment and collection procedure; or  (c) That the taxpayer has removed or is about to remove any of his property out of this state thereby tending to jeopardize the collectibility of any personal property tax, assessed and levied by the regular assessment and collection procedure; or  (d) That other facts exist, specifying them, which tend to jeopardize the collectibility of any personal property tax assessed and levied by the regular assessment and collection procedure. History: 1956, Act 55, Imd. Eff. Apr. 2, 1956
MI Comp L § 211.693 (2021)
2021 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 211.693 - Affidavit; Filing; Notice to Taxpayer.

211.693 Affidavit; filing; notice to taxpayer.Sec. 3.  Not later than the next business day after the date of the jurat of an affidavit under section 2, the treasurer shall record the affidavit or a true copy of the affidavit with the register of deeds of the county in which the property was located on the tax day, in the same manner as is provided by law for the filing and recording of financing statements with registers of deeds under part 5 of article 9 of the uniform commercial code, 1962 PA 174, MCL 440.9501 to 440.9526. The treasurer shall at the same time notify the assessed taxpayer of the recording by mailing notice to the taxpayer at the address at which the personal property taxed is then located, or if the location is unknown, to the address where the personal property was located on the tax day, and shall attach a copy of the affidavit to the notice. The failure to mail a notice does not affect the validity of the jeopardy tax or impair the lien imposed under section 4. History: 1956, Act 55, Imd. Eff. Apr. 2, 1956 ;-- Am. 2018, Act 191, Eff. Sept. 18, 2018
MI Comp L § 211.694 (2021)
2021 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 211.694 - Acceleration of Due Date of Tax; Lien; Collection of Tax.

211.694 Acceleration of due date of tax; lien; collection of tax.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
MI Comp L § 211.695 (2021)
2021 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 211.695 - Jeopardy Assessment Tax Rate; Collection of Tax; Discharge of Affidavit.

211.695 Jeopardy assessment tax rate; collection of tax; discharge of affidavit. Sec. 5.  The assessor of any tax collection district shall, upon request of the treasurer thereof, furnish his estimate of the assessed value of any personal property upon which the treasurer proposes to make a jeopardy assessment. Such estimates shall be of the assessed value such property will bear upon completion of the regular personal property assessment procedure for the current year, and such estimate shall be set forth in the treasurer's affidavit as the assessed value of the property described therein. The treasurer shall estimate the tax rate which he believes will be authorized by the taxing unit on whose behalf the jeopardy assessment is made for the current year, which rate shall not be more than 10% in excess of the rate authorized by such unit for the previous year, and the rate so estimated shall be set forth in the affidavit of the treasurer as the jeopardy tax rate. The amount of the jeopardy personal property tax shall be determined therefrom. Upon collection of the amount of the jeopardy tax, the treasurer shall forthwith discharge the jeopardy tax assessment affidavit from the records of the register of deeds. All money received in collection of jeopardy taxes shall be retained by the treasurer in a special account entitled "jeopardy tax account" until receipt of the next regular tax roll of the taxing unit or units on whose behalf the jeopardy assessment was made. History: 1956, Act 55, Imd. Eff. Apr. 2, 1956
MI Comp L § 211.696 (2021)
2021 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 211.696 - Personal Property Tax; Repayment of Excess; Collection of Unpaid Regular Tax.

211.696 Personal property tax; repayment of excess; collection of unpaid regular tax. Sec. 6.  Any personal property which is the subject of a jeopardy assessment hereunder shall remain on the regular tax roll, and no taxpayer or personal property shall be relieved from the tax thereafter assessed thereon, but the treasurer upon receiving the regular tax roll of 1 or more of the units on whose behalf such a jeopardy assessment was made shall credit any amount collected in satisfaction of the jeopardy tax against the regular tax and shall thereupon transfer such sums from the jeopardy tax account to the tax funds of the unit or units for which the jeopardy assessment was made. If the entire jeopardy tax is collected, then each taxing unit on whose behalf the jeopardy tax was assessed shall first receive an amount equal to the jeopardy tax assessed for it or its regular personal property tax, whichever is less, and the balance, if any, shall be divided among those units whose regular personal property tax was not thereby fully paid, in the same proportion as the jeopardy tax of each bears to the total jeopardy tax of all the units sharing the balance. If less than the full amount of the jeopardy tax was collected, each unit on whose behalf the jeopardy tax was assessed shall be paid in the proportion that its jeopardy tax bears to the entire jeopardy tax assessment, but no unit shall be paid a sum in excess of its regular personal property tax. Upon payment of all regular personal property taxes owed to all units in whose behalf a jeopardy assessment was made, the balance collected in satisfaction of such jeopardy tax remaining in the treasurer's hands shall be paid over to the taxpayer. The balance of any regular personal property tax remaining unpaid shall be collected in the same manner as are other personal taxes. History: 1956, Act 55, Imd. Eff. Apr. 2, 1956
MI Comp L § 211.697 (2021)
2021 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 211.697 - Treasurer; Diligence; Liability for Uncollected Taxes.

211.697 Treasurer; diligence; liability for uncollected taxes. Sec. 7.  Action taken by the treasurer in accordance with the provisions of this section shall constitute diligent inquiry and the exercise of due diligence in an effort to collect the taxes with respect to which the action was taken as required by sections 55 and 56a and elsewhere in the Michigan general property tax act, being Act No. 206 of the Public Acts of 1893. The treasurer or his bondsman shall not be liable for any taxes which remain uncollected because the treasurer, in his estimate made in good faith, has underestimated the taxes to be paid on any property with respect to which such action is taken. History: 1956, Act 55, Imd. Eff. Apr. 2, 1956
MI Comp L § 211.711 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 129 of 1961 - Reconveyance of Property Sold for Taxes (211.711 - 211.711)|Section 211.711 - Charitable or Religious Organizations; Reconveyance of Property Sold for Taxes; Effect.

211.711 Charitable or religious organizations; reconveyance of property sold for taxes; effect. Sec. 1.  Upon application of any religious or charitable organization, the property of which is exempt from general taxation under the provisions of Act No. 206 of the Public Acts of 1893, as amended, being sections 211.1 to 211.157 of the Compiled Laws of 1948, the department of conservation may withhold from sale any land owned by the religious or charitable organization at the time of vesting of title in the state, and may reconvey the same to the organization upon payment of the amount of all taxes and special assessments together with penalties and interest thereon for which the lands were sold. No deed issued under the provisions of this section shall be construed to vest in the grantee therein named any title or interest in such lands beyond that which he would have owned, had not title become vested in the state. Such deed shall operate to revive all titles, liens and encumbrances, with their respective priorities, as the same would have existed had not the title become vested in the state. History: 1961, Act 129, Eff. Sept. 8, 1961