reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 92 of 1943 - Withholding Lands From Sale (211.371 - 211.375) › Section 211.371 - Withholding Certain Land From Sale; Notice to State Treasurer; “Department” Defined.

211.371 Withholding certain land from sale; notice to state treasurer; “department” defined.
Sec. 1.
(1) If the department of natural resources discovers before the execution and delivery of a deed or the execution of a contract for the sale of any land, apparent title to which vested in this state by virtue of a tax sale, that this state, or any board, officer, commission, department, public corporation, governmental subdivision, agency, municipal or quasi-municipal corporation of this state owned any parcel of land or part of a parcel or interest in a parcel prior to the apparent vesting of title to that parcel in this state, the department having jurisdiction over the land shall withhold the land or that part of land publicly owned or in which the public had an interest, from public sale, and notify the state treasurer of the withholding and the reason for the withholding.
(2) As used in this act, "department" means the department of natural resources.
History:
1943, Act 92, Imd. Eff. Apr. 13, 1943 ;-- CL 1948, 211.371 ;-- Am. 2002, Act 179, Imd. Eff. Apr. 23, 2002
Compiler's Notes:
For transfer of powers and duties of department of natural resources to department of natural resources and environment, and abolishment of department of natural resources, see E.R.O. No. 2009-31, compiled at MCL 324.99919.For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 92 of 1943 - Withholding Lands From Sale (211.371 - 211.375) › Section 211.372 - Withholding Certain Land From Sale; Conveyance to Grantees; Delinquent Taxes and Special Assessments; Payment and Certification; Liens.

211.372 Withholding certain land from sale; conveyance to grantees; delinquent taxes and special assessments; payment and certification; liens.
Sec. 2.
(1) The land or part of the land withheld shall be conveyed by deed by the department to the grantee or grantees, including this state, that would have had title to the land if the apparent title had not vested in this state as a result of tax sale proceedings.
(2) If any taxes or special assessments are lawfully due upon the land because the public interest was acquired after the tax day, after the special assessments had become a lien, or for any other reason, the taxes and special assessments shall be paid to the county treasurer and to the city treasurer if the land lies within the limits of a city collecting its own delinquent taxes and special assessments and the fact of the payment shall be certified to the department by the state treasurer prior to the execution and delivery of the conveyance. The taxes and special assessments shall be distributed and accounted for in the same manner as if paid at the time of the acquisition of the interest of the public in the land.
(3) Interest and penalties due upon the taxes and special assessments shall not be required to be computed or paid beyond the time when the public acquired an interest in the land.
(4) If the public interest in the land was less than a fee simple absolute prior to the apparent vesting of title in this state, this state or any board, officer, commission, department, public corporation, governmental subdivision, agency, municipal or quasi-municipal corporation of this state paying the valid taxes and special assessments shall have a lien on the land or interest in the land not publicly owned for the portion of the amount paid that is lawfully chargeable to the interest not owned by the public, as described in this section. The lien may be foreclosed in the circuit court for the county in which the land or any part of the land is situated. The lien shall bear interest at the rate of 6% per annum from the date of the payment.
History:
1943, Act 92, Imd. Eff. Apr. 13, 1943 ;-- CL 1948, 211.372 ;-- Am. 2002, Act 179, Imd. Eff. Apr. 23, 2002
Compiler's Notes:
For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 92 of 1943 - Withholding Lands From Sale (211.371 - 211.375) › Section 211.373 - Withholding Certain Lands From Sale; Taxes and Special Assessments Subsequently Assessed Rejected by State Treasurer and Reassessed.

211.373 Withholding certain lands from sale; taxes and special assessments subsequently assessed rejected by state treasurer and reassessed.
Sec. 3.
Taxes and special assessments subsequently assessed upon property acquired by the public prior to the tax day shall be rejected by the state treasurer and shall be reassessed in the same manner as if the land or part of the land had not been sold at tax sale. In case a geographical part only of the land was owned by the public prior to the apparent vesting of title in this state as the result of tax sale proceedings, the remaining part of the land shall be disposed of by the department in the usual manner, and a division of the taxes and special assessments shall be made in the same manner as though the taxes had not yet become delinquent.
History:
1943, Act 92, Imd. Eff. Apr. 13, 1943 ;-- CL 1948, 211.373 ;-- Am. 2002, Act 179, Imd. Eff. Apr. 23, 2002
Compiler's Notes:
For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 92 of 1943 - Withholding Lands From Sale (211.371 - 211.375) › Section 211.374 - Withholding Certain Lands From Sale; Payment of Valid Taxes and Special Assessments When Interest Acquired by State; Approval.

211.374 Withholding certain lands from sale; payment of valid taxes and special assessments when interest acquired by state; approval.
Sec. 4.
(1) Payment of valid taxes and special assessments due on lands in which an interest was acquired by this state, or any board, officer, commission, department, public corporation, governmental subdivision, or agency of this state, except lands under the jurisdiction and control of the state transportation department, shall be made by the state treasurer in the usual manner.
(2) In the case of lands in which an interest was acquired by any governmental subdivision or agency of this state, the functions of which are local and for the support of which real property taxes are required or permitted to be raised locally, the valid taxes and special assessments on the land shall be paid by the governmental subdivision or agency of this state.
(3) In all cases in which payment is required to be made out of the state treasury, payment shall be made only upon the written approval of the state treasurer and the attorney general. The approval shall be filed and kept in the office of the state treasurer. Payment shall be made by the interested municipal or quasi-municipal corporation or the state transportation department in all other cases.
History:
1943, Act 92, Imd. Eff. Apr. 13, 1943 ;-- CL 1948, 211.372 ;-- Am. 2002, Act 179, Imd. Eff. Apr. 23, 2002
Compiler's Notes:
For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 92 of 1943 - Withholding Lands From Sale (211.371 - 211.375) › Section 211.375 - Appropriation.

211.375 Appropriation.
Sec. 5.
There is hereby appropriated from the general fund of the state from moneys not otherwise appropriated not to exceed the sum of $10,000.00 for the purpose of making the aforesaid payments.
History:
1943, Act 92, Imd. Eff. Apr. 13, 1943 ;-- CL 1948, 211.375
Compiler's Notes:
For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 218 of 1931 - Erroneously Assessed Taxes; Civil Remedy (211.381 - 211.381) › Section 211.381 - Payment of Taxes And/or Special Assessments Erroneously Assessed; Assumpsit Against Owner.

211.381 Payment of taxes and/or special assessments erroneously assessed; assumpsit against owner.
Sec. 1.
Any person, partnership or corporation, who, in good faith, shall pay the taxes and/or special assessments on real property erroneously assessed, shall have a right of action in assumpsit against the owner or owners of such property for the taxes and/or special assessments thereon so paid, and shall be entitled to interest from the date of such payment, at the rate of 5 per centum per annum.
History:
1931, Act 218, Eff. Sept. 18, 1931 ;-- CL 1948, 211.381
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 292 of 1931 - Extension of Time for Payment of Drain Taxes or Highway Assessments (211.391 - 211.395) › Section 211.391 - Drain Taxes; Extension of Time of Payment.

211.391 Drain taxes; extension of time of payment.
Sec. 1.
In any county in which there are situated any lands assessed for special drain taxes, or any townships, cities or villages assessed at large for the construction of county or inter-county drains, and where bonds have been issued on behalf of the drainage district in anticipation of the collection of such drain taxes, under Act No. 316 of the Public Acts of 1923, as amended, being sections 4838 to 4979, inclusive, of the Compiled Laws of 1929, the board of supervisors may extend the time of payment of such drain taxes in the manner and on the conditions hereinafter set forth.
History:
1931, Act 292, Imd. Eff. June 8, 1931 ;-- CL 1948, 211.391
Compiler's Notes:
Act 316 of 1923, referred to in this section, was repealed by Act 247 of 1949, Act 40 of 1953, and Act 40 of 1956. See now MCL 280.1 et seq.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 292 of 1931 - Extension of Time for Payment of Drain Taxes or Highway Assessments (211.391 - 211.395) › Section 211.392 - Repealed. 1958, Act 77, Eff. Sept. 13, 1958.

211.392 Repealed. 1958, Act 77, Eff. Sept. 13, 1958.
Compiler's Notes:
The repealed section permitted boards of supervisors to extend time of payment for highway assessments.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 292 of 1931 - Extension of Time for Payment of Drain Taxes or Highway Assessments (211.391 - 211.395) › Section 211.393 - Delinquent Drain Taxes or Highway Assessments; Installments; Remittance of Accrued Interest and Penalties; Interest.

211.393 Delinquent drain taxes or highway assessments; installments; remittance of accrued interest and penalties; interest.
Sec. 3.
If any part or parts of the drain taxes or highway assessments have become delinquent, and if the county has advanced money for the payment of the bonds by reason of the delinquency, or if refunding bonds have been issued to extend the time of payment of the bonds, the board of commissioners may, by resolution, at any time before the sale of land for the drain taxes or highway assessments only, or, if the lands shall have been bid off to the state at a tax sale for the drain taxes or highway assessments only, at any time before the lands shall have been deeded by the state treasurer, extend the time of payment of the delinquent taxes or assessments and divide the same into any number of installments not exceeding the number of the original installments, and may remit all or any part of the accrued interest and penalties. One of the installments shall be levied and collected on the general tax roll for each year following the last installment of the original drain tax or highway assessment of the same district, and interest thereon at 6 per cent from the date of the extension shall be included each year in the amount of the original or extended installment of the tax or assessment to be collected.
History:
1931, Act 292, Imd. Eff. June 8, 1931 ;-- Am. 1932, 1st Ex. Sess., Act 27, Imd. Eff. May 10, 1932 ;-- CL 1948, 211.393 ;-- Am. 2002, Act 349, Imd. Eff. May 23, 2002
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 292 of 1931 - Extension of Time for Payment of Drain Taxes or Highway Assessments (211.391 - 211.395) › Section 211.394 - Extended Taxes or Assessments Deemed Lien on Property.

211.394 Extended taxes or assessments deemed lien on property.
Sec. 4.
The taxes or assessments so extended shall be and remain a lien on the property taxed or assessed to the same extent as if no such extension had been made.
History:
1931, Act 292, Imd. Eff. June 8, 1931 ;-- CL 1948, 211.394
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 292 of 1931 - Extension of Time for Payment of Drain Taxes or Highway Assessments (211.391 - 211.395) › Section 211.395 - Effect of Act on Existing Rights and Liabilities.

211.395 Effect of act on existing rights and liabilities.
Sec. 5.
Nothing in this act shall impair the validity or lien of any special drain taxes or highway assessments not extended hereunder, or the right of any county to collect the same, or the obligation of any county to pay any drain or highway bonds not assumed hereunder out of the respective drain or highway funds or out of the appropriate funds of the county as now or hereafter provided by law.
History:
1931, Act 292, Imd. Eff. June 8, 1931 ;-- CL 1948, 211.395
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 133 of 1933 - Acceptance of Certain Bonds and Obligations in Payment of Taxes (211.401 - 211.406) › Section 211.401 - Definitions.

211.401 Definitions.
Sec. 1.
The following definitions shall apply for the purposes of this act:
(a) "Municipality": Any county, township, city, village or school district.
(b) "Governing body": The board of supervisors of a county; the township board of a township; the council, common council or commission of a city; the council, commission or board of trustees of a village; the board of education or district board of a school district.
History:
1933, Act 133, Imd. Eff. June 15, 1933 ;-- CL 1948, 211.401
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 133 of 1933 - Acceptance of Certain Bonds and Obligations in Payment of Taxes (211.401 - 211.406) › Section 211.402 - Municipal Bonds and Obligations; Home Owners Loan Bonds and Coupons; Acceptance in Payment of Taxes.

211.402 Municipal bonds and obligations; Home Owners Loan bonds and coupons; acceptance in payment of taxes.
Sec. 2.
On and after the effective date of this act, the governing body of any municipality, by resolution, is hereby authorized to provide that general obligation bonds and coupons and other obligations of the municipality, either due or to become due, may be accepted at par in full or partial payment of taxes levied by such municipality which were delinquent prior to March tenth, 1935, and to provide that bonds and coupons issued by the Home Owners Loan Corporation in the refinancing of a mortgage by such corporation may be accepted on such basis as the resolution shall provide in full or partial payment of taxes levied by such municipality which were delinquent prior to March 10, 1935, against the property encumbered by said mortgage.
History:
1933, Act 133, Imd. Eff. June 15, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 9, Imd. Eff. Mar. 16, 1934 ;-- Am. 1935, Act 186, Imd. Eff. June 6, 1935 ;-- CL 1948, 211.402
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 133 of 1933 - Acceptance of Certain Bonds and Obligations in Payment of Taxes (211.401 - 211.406) › Section 211.403 - Assessment District Bonds and Obligations; Home Owners Loan Bonds and Coupons; Acceptance in Payment of Special Assessments.

211.403 Assessment district bonds and obligations; Home Owners Loan bonds and coupons; acceptance in payment of special assessments.
Sec. 3.
On and after the effective date of this act, the governing body of any special assessment district, by resolution, is hereby authorized to provide that bonds and coupons and other obligations of the special assessment district, either due or to become due, may be accepted at par in full or partial payment of delinquent, current or future special assessments, against the special assessment district by which the particular bond or other obligation was issued, and to provide that bonds and coupons issued by the Home Owners Loan Corporation in the refinancing of a mortgage by such corporation may be accepted on such basis as the resolution shall provide in full or partial payment of assessments, assessed against the property encumbered by said mortgage.
History:
1933, Act 133, Imd. Eff. June 15, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 9, Imd. Eff. Mar. 16, 1934 ;-- CL 1948, 211.403
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 133 of 1933 - Acceptance of Certain Bonds and Obligations in Payment of Taxes (211.401 - 211.406) › Section 211.403a - Resolution Authorizing Receipt Terms; Restrictions; Conditions.

211.403a Resolution authorizing receipt terms; restrictions; conditions.
Sec. 3a.
The resolution authorizing the receipt of the bonds and coupons and other obligations in payment of taxes or special assessments may provide the terms, restrictions, and conditions upon which the same shall be so receivable and may provide that the same shall be receivable in payment of taxes or special assessments payable to the local tax-collecting official, the county treasurer, or the state treasurer.
History:
1933, Act 133, Imd. Eff. June 15, 1933 ;-- CL 1948, 211.403a ;-- Am. 2002, Act 350, Imd. Eff. May 23, 2002
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 133 of 1933 - Acceptance of Certain Bonds and Obligations in Payment of Taxes (211.401 - 211.406) › Section 211.404 - Resolution; Filing of Certified Copy.

211.404 Resolution; filing of certified copy.
Sec. 4.
The governing body of any municipality or special assessment district passing any such resolution shall file a certified copy of the resolution with the state treasurer, with the county treasurer of the county in which the municipality or special assessment district is located, and with the tax collector of the respective municipalities and special assessment districts.
History:
1933, Act 133, Imd. Eff. June 15, 1933 ;-- CL 1948, 211.404 ;-- Am. 2002, Act 350, Imd. Eff. May 23, 2002
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 133 of 1933 - Acceptance of Certain Bonds and Obligations in Payment of Taxes (211.401 - 211.406) › Section 211.405 - State Bids and Tax Lands Included in Act.

211.405 State bids and tax lands included in act.
Sec. 5.
The provisions of this act shall include all state bids and state tax lands subject to redemption by the owner or other person having an interest in any such lands, or undivided share thereof.
History:
1933, Act 133, Imd. Eff. June 15, 1933 ;-- CL 1948, 211.405
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 133 of 1933 - Acceptance of Certain Bonds and Obligations in Payment of Taxes (211.401 - 211.406) › Section 211.406 - Tax Collecting Officers; Duties; Cancellation of Bonds and Obligations.

211.406 Tax collecting officers; duties; cancellation of bonds and obligations.
Sec. 6.
It shall be the duty of the state treasurer, county treasurer, or other tax collecting officer to accept the bonds and coupons and other obligations of any municipality or special assessment district in full or partial payment of taxes and special assessments, as the case may be, including penalties, interest, and other charges, when the governing body of any municipality or special assessment district has authorized the acceptance, in accordance with the provisions of this act. The turning over to the municipality or special assessment district of any such bonds and coupons and other obligations shall be considered a full accounting for the collection of the tax or special assessment so paid. The municipality or special assessment district shall cancel the bonds and coupons and other obligations and mark them "paid in full".
History:
1933, Act 133, Imd. Eff. June 15, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 9, Imd. Eff. Mar. 16, 1934 ;-- CL 1948, 211.406 ;-- Am. 2002, Act 350, Imd. Eff. May 23, 2002
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 260 of 1931 - Purchase of Delinquent Tax Lands (211.421 - 211.421) › Section 211.421 - Lands Sold for Delinquent Taxes and Drain Assessments; Purchase by Governmental Units.

211.421 Lands sold for delinquent taxes and drain assessments; purchase by governmental units.
Sec. 1.
The governing body of a county, city, village, township, school district or drainage district may appropriate money and purchase lands at the statutory sale of lands for delinquent drain assessments. In case of the purchase of such lands such governing body may also appropriate money and purchase the same lands, if they are tax delinquent, at the statutory sale of lands by county treasurers for delinquent general property taxes, it being the intent of this act to afford protection to the investment that any such local governmental unit may have in drains.
History:
1931, Act 260, Eff. Sept. 18, 1931 ;-- CL 1948, 211.421 ;-- Am. 1965, Act 99, Imd. Eff. June 28, 1965
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 84 of 1903 - Tax Homestead Lands (211.431 - 211.431) › Section 211.431 - Deeds to State; Title Absolute; Executed Deeds.

211.431 Deeds to state; title absolute; executed deeds.
Sec. 1.
After the expiration of 6 months from and after the time when any deed made to the state under the provisions of section 127 or section 67a of Act 206 of the Public Acts of 1893 , being the general tax law, and acts amendatory thereto, shall have been recorded in the office of the register of deeds for the county in which the land so deeded shall be situated, the title of the state in and to the same shall be deemed to be absolute and complete, and no suit or proceeding shall thereafter be instituted by any person claiming through the original or government title to set aside, vacate or annul the said deed or the title derived thereunder: Provided, That as to all lands heretofore deeded to the state under the provisions of said section 67a of said Act 206 of the Public Acts of 1893, the title of the state thereto shall be deemed to be absolute and complete after a period of 6 months from the taking effect of this act, and no suit or proceeding shall thereafter be instituted by any person claiming through the original or government title to set aside, vacate or annul said deed or deeds or the title derived thereunder.
History:
1903, Act 84, Eff. Sept. 17, 1903 ;-- CL 1915, 4161 ;-- CL 1929, 3724 ;-- Am. 1943, Act 8, Imd. Eff. Feb. 25, 1943 ;-- CL 1948, 211.431
Compiler's Notes:
Section 127 of Act 206 of 1893, referred to in this section, was repealed by Act 234 of 1941 . For provisions of section 67a of Act 206 of 1893, referred to in this section, see MCL 211.67a.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 211 of 1905 - Deeds Made Upon Sale of Reserved Land as Evidence of Title (211.441 - 211.441) › Section 211.441 - Certain Deeds; Prima Facie Evidence.

211.441 Certain deeds; prima facie evidence.
Sec. 1.
All deeds heretofore or hereafter made by the commissioner of the state land office upon sales of land reserved and withheld from entry under the homestead right in pursuance of section 131 of Act 206 of the Public Acts of 1893, and acts amendatory thereto shall be prima facie evidence of title in fee in the grantee named in such deeds of the lands described therein.
History:
1905, Act 211, Eff. Sept. 16, 1905 ;-- CL 1915, 4160 ;-- CL 1929, 3725 ;-- CL 1948, 211.441
Compiler's Notes:
The office of commissioner of the state land office, referred to in this section, was abolished and its powers and duties transferred to the public domain commission by MCL 322.221. The public domain commission was in turn abolished and its powers and duties transferred to the department of conservation by MCL 299.2. The department of conservation was transferred to the department of natural resources by MCL 16.352. For provisions of section 131, referred to in this section, see MCL 211.131.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 130 of 1907 - Refund of Purchase Price and Cancellation of Conveyance (211.451 - 211.455) › Section 211.451 - Purchase Price Refund; Conditions.

211.451 Purchase price refund; conditions.
Sec. 1.
Any purchaser of land from this state at any sale previously made, or that may be made, by the department of natural resources under section 131 of the general property tax act, 1893 PA 206, MCL 211.131, may petition the state treasurer for a refund of the purchase price paid for the land if the land purchased did not belong to the class of lands liable to sale by the department of natural resources.
History:
1907, Act 130, Imd. Eff. June 12, 1907 ;-- CL 1915, 4162 ;-- CL 1929, 3726 ;-- CL 1948, 211.451 ;-- Am. 2002, Act 430, Imd. Eff. June 5, 2002
Compiler's Notes:
The office of commissioner of the state land office, referred to in this section, was abolished and its powers and duties transferred to the public domain commission by MCL 322.221. The public domain commission was in turn abolished and its powers and duties transferred to the department of conservation by MCL 299.2. The department of conservation was transferred to the department of natural resources by MCL 16.352.For provisions of section 131, referred to in this section, see MCL 211.131.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 130 of 1907 - Refund of Purchase Price and Cancellation of Conveyance (211.451 - 211.455) › Section 211.452 - Purchase Price Refund; Circumstances Authorizing.

211.452 Purchase price refund; circumstances authorizing.
Sec. 2.
If shown by proof satisfactory to the state treasurer that land purchased by the petitioner in the manner set forth in section 1 was occupied by the person having the record title to the land at the time of making and recording the determination relating to the land by the state treasurer and at the time the sale was made to the petitioning purchaser, and that the purchaser never obtained possession or any beneficial use of the land and that he or she acquired no title to the land by the purchase for the reason that, on the date of the determination and the sale, the land was occupied, within the meaning of the statutes under which the sale was assumed to be made to the purchaser, or, in any case where the tax homestead deed issued by the state treasurer to this state has been held invalid by any court of competent jurisdiction in a case that was pending at the time of purchase of the land from the department of natural resources by the petitioner, the state treasurer shall cause the money paid to this state to be refunded to the purchaser, or his or her assignee, with interest on that money at 6% per annum.
History:
1907, Act 130, Imd. Eff. June 12, 1907 ;-- Am. 1909, Act 242, Eff. Sept. 1, 1909 ;-- CL 1915, 4163 ;-- CL 1929, 3727 ;-- CL 1948, 211.452 ;-- Am. 2002, Act 430, Imd. Eff. June 5, 2002
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 130 of 1907 - Refund of Purchase Price and Cancellation of Conveyance (211.451 - 211.455) › Section 211.453 - Unrecorded Deed; Cancellation; Release of Recorded Deed, Recording.

211.453 Unrecorded deed; cancellation; release of recorded deed, recording.
Sec. 3.
(1) If the deed executed and delivered to the petitioning purchaser by the department of natural resources on a sale is not recorded, the deed shall be delivered to the state treasurer for cancellation.
(2) If the deed has been recorded, the petitioning purchaser shall execute and deliver to the state treasurer a release of the land to this state and shall pay to the state treasurer the cost of recording the release in the office of the register of deeds of the proper county. the state treasurer shall cause the release to be so recorded.
History:
1907, Act 130, Imd. Eff. June 12, 1907 ;-- CL 1915, 4164 ;-- CL 1929, 3728 ;-- CL 1948, 211.453 ;-- Am. 2002, Act 430, Imd. Eff. June 5, 2002
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 130 of 1907 - Refund of Purchase Price and Cancellation of Conveyance (211.451 - 211.455) › Section 211.454 - Cancellation Deed to State; Certificate of Error; Recording; Tax Liens and State Bids Restored.

211.454 Cancellation deed to state; certificate of error; recording; tax liens and state bids restored.
Sec. 4.
(1) The state treasurer shall cancel the conveyance of the land made by the state treasurer to this state by issuing a certificate of error in the form required by law, and shall cause the certificate of error to be recorded in the office of the register of deeds of the proper county.
(2) The state treasurer shall restore the tax liens in favor of this state upon the land, which were erroneously canceled at the time of the conveyance of the land to this state by the state treasurer. The tax liens and the state bids on those tax liens shall continue and shall have the same force and validity in every respect as if the erroneous cancellation had not been made.
History:
1907, Act 130, Imd. Eff. June 12, 1907 ;-- CL 1915, 4165 ;-- CL 1929, 3729 ;-- CL 1948, 211.454 ;-- Am. 2002, Act 430, Imd. Eff. June 5, 2002
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 130 of 1907 - Refund of Purchase Price and Cancellation of Conveyance (211.451 - 211.455) › Section 211.455 - Refund; Allocation of Burden.

211.455 Refund; allocation of burden.
Sec. 5.
The state and county and all municipal bodies within such county shall respectively bear and be charged with their share of such refund in the same proportion that the proceeds of any sale cancelled under the provisions of this act was divided among or apportioned to said several bodies.
History:
1907, Act 130, Imd. Eff. June 12, 1907 ;-- CL 1915, 4166 ;-- CL 1929, 3730 ;-- CL 1948, 211.455
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 223 of 1909 - Sale of State Lands for Public Purposes (211.461 - 211.462)

SALE OF STATE LANDS FOR PUBLIC PURPOSES
Act 223 of 1909
211.461,211.462 Repealed. 1995, Act 60, Imd. Eff. May 24, 1995.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 137 of 1913 - Record of Deeds for Tax Homestead Lands (211.471 - 211.473)

RECORD OF DEEDS FOR TAX HOMESTEAD LANDS
Act 137 of 1913
211.471-211.473 Repealed. 1995, Act 60, Imd. Eff. May 24, 1995.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 44 of 1883 - Delinquent Taxes on Part-Paid Lands (211.481 - 211.483)

DELINQUENT TAXES ON PART-PAID LANDS
Act 44 of 1883
211.481-211.483 Repealed. 1995, Act 60, Imd. Eff. May 24, 1995.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 91 of 1925 - Payment in Lieu of Taxes on Certain State Lands (211.491 - 211.495)

PAYMENT IN LIEU OF TAXES ON CERTAIN STATE LANDS
Act 91 of 1925
211.491-211.495 Repealed. 1964, Act 256, Eff. Aug. 28, 1964;—1995, Act 60, Imd. Eff. May 24, 1995.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 234 of 1929 - Public Improvement Assessments (211.501 - 211.502) › Section 211.501 - Public Improvement Assessment; Personal Obligation; Recovery.

211.501 Public improvement assessment; personal obligation; recovery.
Sec. 1.
Whenever any parcel of real estate shall have been assessed by the proper body for the construction of any public improvement, and such assessment has not been paid and cannot be lawfully made a lien on the real estate, the amount of such assessment shall constitute a personal obligation against the owner of such real estate, and may be recovered in a suit in assumpsit against said owner, before any court of competent jurisdiction, maintained by the officer in whose hands the assessment roll shall have been placed for collection.
History:
1929, Act 234, Eff. Aug. 28, 1929 ;-- CL 1929, 3741 ;-- CL 1948, 211.501
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 234 of 1929 - Public Improvement Assessments (211.501 - 211.502) › Section 211.502 - Public Improvement Assessment; Personal Obligation; Installments.

211.502 Public improvement assessment; personal obligation; installments.
Sec. 2.
In case any such assessment set forth in section 1 hereof shall be payable in installments, each installment shall constitute a personal obligation of the owner of such parcel of land at the time such assessment roll shall be delivered to such collecting officer.
History:
1929, Act 234, Eff. Aug. 28, 1929 ;-- CL 1929, 3742 ;-- CL 1948, 211.502
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 223 of 1889 - Injunctions to Restrain Waste (211.511 - 211.511) › Section 211.511 - Waste Injunction; Township Treasurer; Duties; Order of Authorized Tribunal.

211.511 Waste injunction; township treasurer; duties; order of authorized tribunal.
Sec. 1.
That when any person, co-partnership, company or corporation shall neglect or refuse to pay any tax assessed on the lands of such person, co-partnership, company, or corporation after such tax shall have become a lien upon said lands and before the expiration of the warrant attached to his tax roll, the township treasurer shall make application for and be entitled to an injunction to restrain waste on any of such lands upon which the taxes shall remain unpaid, and to prevent the cutting of any timber standing or growing thereon, or the removal of any timber, wood or logs, or the tearing down or removing of any buildings therefrom. Any circuit judge or circuit court commissioner of the county in which such lands are situated may on application of such township treasurer make an order restraining any person, co-partnership, company or corporation from committing waste on any such lands by the cutting of any timber standing or growing thereon or the removal of any timber, wood or logs, or the tearing down or removal of any buildings therefrom.
History:
1889, Act 223, Imd. Eff. July 1, 1889 ;-- How. 1170-n-1 ;-- CL 1897, 3979 ;-- Am. 1901, Act 34, Eff. Sept. 5, 1901 ;-- CL 1915, 4190 ;-- CL 1929, 3745 ;-- CL 1948, 211.511
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 104 of 1923 - Federal Tax Liens (211.521 - 211.522)

FEDERAL TAX LIENS
Act 104 of 1923
211.521,211.522 Repealed. 1956, Act 107, Eff. Aug. 11, 1956;—1957, Act 118, Eff. Sept. 27, 1957.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 6 of 1873 - Irregular or Illegal Taxes (211.531 - 211.532) › Section 211.531 - Collection Process; Irregularities; Voluntary Tax Payment; Officers Not Liable.

211.531 Collection process; irregularities; voluntary tax payment; officers not liable.
Sec. 1.
That in all cases where any person, company, association or corporation shall voluntarily and without protest pay to the officer demanding the same, and having a tax warrant or other process for the collection thereof, any sum or sums of money purporting by such warrant or process to be payable by such person, company, association or corporation for taxes or assessments, assessed, levied, or imposed by virtue of any law of this state, neither the officer so collecting the same, nor the officer who issued such warrant or process, nor the officer who made the assessment or levy, shall in consequence of such payment be liable in any form of action for or on account of any defect or invalidity in the law under which the proceedings are had, or of any defect or irregularities in the said proceedings or in such warrant or process.
History:
1873, Act 6, Eff. July 31, 1873 ;-- How. 1206 ;-- CL 1897, 3982 ;-- CL 1915, 4196 ;-- CL 1929, 3748 ;-- CL 1948, 211.531
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 6 of 1873 - Irregular or Illegal Taxes (211.531 - 211.532) › Section 211.532 - Collection Process; Irregularities; Voluntary Payment; Officer to Account.

211.532 Collection process; irregularities; voluntary payment; officer to account.
Sec. 2.
That whenever moneys shall have been thus voluntarily paid as taxes or assessments to any officer assuming to act under any law of this state, and he shall fail to pay the same over according to the requirements of such law, or of his warrant or other process, any defect, irregularity, or illegality in the proceedings, or any want of authority to assess or levy such taxes or assessment, shall not be set up as a defense to any suit or proceeding brought or instituted to compel such payment by him, or to hold him or his sureties responsible for his neglect to make the same, but he shall make payment the same as if no such defect, irregularity, illegality, or want of authority had occurred or existed.
History:
1873, Act 6, Eff. July 31, 1873 ;-- How. 1207 ;-- CL 1897, 3983 ;-- CL 1915, 4197 ;-- CL 1929, 3749 ;-- CL 1948, 211.532
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 263 of 1897 - Taxes on State Tax Lands (211.541 - 211.541) › Section 211.541 - Land Held as State Tax Land With Other Land; Tax Application; Affidavit; Proportionate Payment; Deed.

211.541 Land held as state tax land with other land; tax application; affidavit; proportionate payment; deed.
Sec. 1.
If any person, firm, or corporation, owning or claiming to own 1 or more government subdivisions of land or 1 or more lots or blocks included within the limits of any township, village, or city plat included in the assessment with other government subdivisions of land or with other lots or blocks upon the tax roll, makes an affidavit, or causes an affidavit to be made by any person having knowledge of the facts, to the state treasurer, setting forth that the person, firm, or corporation owns at the time of making the affidavit the government subdivision of land or the lot, lots, or blocks and that the government subdivision or lot, lots, or blocks have been included upon the assessment roll and have been sold and are held as state tax land with other government subdivisions of land or with other lots or blocks and that the affiant seeks to pay all the taxes assessed against the land, and upon tender by the person, firm, or corporation to the state treasurer, the proportionate amount of taxes, interest, and charges accrued against that description of land as appearing by the tax lists and records at the time the tender or payment and affidavit is made, the state treasurer shall, upon payment, issue to that person, firm, or corporation, a deed of the description or descriptions of land described in the affidavit.
History:
1897, Act 263, Eff. Aug. 30, 1897 ;-- CL 1897, 3984 ;-- Am. 1913, Act 225, Eff. Aug. 14, 1913 ;-- CL 1915, 4198 ;-- CL 1929, 3750 ;-- CL 1948, 211.541 ;-- Am. 2002, Act 180, Imd. Eff. Apr. 23, 2002
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 143 of 1891 - Exemption of Women's Auxiliary Association of the University of Michigan (211.551 - 211.551) › Section 211.551 - Women's Auxiliary Association, University of Michigan; Tax Exemption.

211.551 Women's auxiliary association, University of Michigan; tax exemption.
Sec. 1.
That all property of the said women's auxiliary association of the university of Michigan, or held by any trustee for such association, while held and used solely for the purposes of the association, to wit: For maintaining at the university of Michigan women as professors and instructors in the university whose services shall be at the disposal of the faculty and regents of the university, as teachers and lecturers, without charge to the university or the state of Michigan, shall be forever free and exempt from taxation in any form, under the laws of the state of Michigan.
History:
1891, Act 143, Imd. Eff. June 19, 1891 ;-- CL 1897, 3980 ;-- CL 1915, 4191 ;-- CL 1929, 3751 ;-- CL 1948, 211.551
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 208 of 1913 - Exemption of Cut-Over and Wild Lands (211.561 - 211.562)

EXEMPTION OF CUT-OVER AND WILD LANDS
Act 208 of 1913
211.561,211.562 Repealed. 1980, Act 180, Imd. Eff. July 2, 1980.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 88 of 1909 - Exemption of Municipal Bonds (211.571 - 211.571) › Section 211.571 - Bonds Exempted From Taxation.

211.571 Bonds exempted from taxation.
Sec. 1.
All bonds hereafter issued by any county, township, city, village, school district or community college district within the state pursuant to statute are exempted from all taxation.
History:
1909, Act 88, Eff. Sept. 1, 1909 ;-- CL 1915, 4194 ;-- CL 1929, 3754 ;-- CL 1948, 211.571 ;-- Am. 1963, Act 234, Imd. Eff. May 23, 1963
Compiler's Notes:
Former section 2 of this act, a repeal provision, was repealed by Act 267 of 1945.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 116 of 1917 - Tax on Tax Reverted, Recreation, and Forest Lands (211.581 - 211.582)

TAX ON TAX REVERTED, RECREATION, AND FOREST LANDS
Act 116 of 1917
211.581,211.582 Repealed. 1995, Act 60, Imd. Eff. May 24, 1995.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 59 of 1933 - Claims for Advertising Tax Sale (211.591 - 211.591)

CLAIMS FOR ADVERTISING TAX SALE
Act 59 of 1933
211.591 Repealed. 1980, Act 180, Imd. Eff. July 2, 1980.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 81 of 1949 - Destruction of Obsolete Tax Records (211.601 - 211.601)

DESTRUCTION OF OBSOLETE TAX RECORDS
Act 81 of 1949
211.601 Repealed. 1958, Act 90, Eff. Sept. 13, 1958.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 77 of 1951 - Tax on Low Grade Iron Ore (211.621 - 211.626) › Section 211.621 - Definitions.

211.621 Definitions.
Sec. 1.
As used in this act:
(a) "Low grade iron ore" means iron-bearing rock, also known as iron formation, jasper, ferruginous chert, or ferruginous slate, that is not merchantable as ore in its natural state and from which a merchantable product can be produced only by beneficiation or treatment involving fine grinding.
(b) "Low grade iron ore mining property" means mineral bearing land from which low grade iron ore is mined, and includes the beneficiation or treatment plants, and other necessary land, buildings, facilities, equipment, tools, and supplies used in connection with the mining, transportation, and beneficiation or treatment of the low grade iron ore in producing merchantable iron ore pellets or other concentrated or agglomerated products. For the 1987 tax year only, low grade iron ore mining property includes a coal-fired power generating facility or a portion of a coal-fired power generating facility if all of the following conditions are met:
(i) The power generating facility or portion of the power generating facility has a manufacturer's rated capacity of 400 megawatts or less and produces power that for 1987 is reserved for use by other low grade iron ore mining property before that power is used for other purposes. Not more than 30 days after the effective date of the amendatory act that added this subparagraph, the owner of the power generating facility on tax day of the 1987 tax year shall certify the portion of the facility reserved for first use by the mining operation for 1987.
(ii) The power generating facility or portion of the power generating facility is owned directly or indirectly on tax day of the 1987 tax year by a person or corporation that owns directly or indirectly at least 15% of the other low grade iron ore mining property for which the power is reserved.
History:
1951, Act 77, Imd. Eff. May 28, 1951 ;-- Am. 1959, Act 147, Eff. Mar. 19, 1960 ;-- Am. 1978, Act 537, Imd. Eff. Dec. 21, 1978 ;-- Am. 1987, Act 277, Imd. Eff. Jan. 6, 1988
Compiler's Notes:
Section 2 of Act 277 of 1987 provides: “This act shall be known and cited as the 'James Goulette iron ore recovery act of 1987'.”
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 77 of 1951 - Tax on Low Grade Iron Ore (211.621 - 211.626) › Section 211.622 - Specific Tax on Mining Property Before Production of Ore or Construction of Plants.

211.622 Specific tax on mining property before production of ore or construction of plants.
Sec. 2.
Before the first calendar year in which production of merchantable ore from a low grade iron ore mining property has been established on a commercial basis, or before the period of construction of the plants for the beneficiation or treatment of low grade iron ore and the period of experimental operation of the plants, the low grade iron ore mining property shall be subject to a specific tax equal to the rated annual capacity of the plant in gross tons multiplied by .55% of the mine value per gross ton, based upon the projected natural iron analysis of the iron ore pellets or of the concentrated and/or agglomerated products, multiplied by the percent of construction completion of the low grade iron ore mining property.
History:
1951, Act 77, Imd. Eff. May 28, 1951 ;-- Am. 1959, Act 147, Eff. Mar. 19, 1960 ;-- Am. 1978, Act 537, Imd. Eff. Dec. 21, 1978
Compiler's Notes:
Sec. 2, as amended by Act 324 of 1993, did not take effect pursuant to the terms of the act.