{"data":{"id":"us-mi/mich.-comp.-laws-211.40a","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 211.40a","heading":"Date on which taxes become lien; designation; affidavit.","body":"Sec. 40a.\n\nThe treasurer of a county, township, city, or village may designate the tax day provided in section 2 as the date on which real or personal property taxes become a lien on the real or personal property assessed by filing an affidavit in the office of the register of deeds for the county in which the real or personal property is located attesting that 1 or more of the following events have occurred:\n\nThe owner or person otherwise assessed has filed a bankruptcy petition under the federal bankruptcy code, title 11 of the United States Code, 11 U.S.C. 101 to 1330.\n\nA secured lender has brought an action to foreclose on or to enforce an interest secured by the real or personal property assessed.\n\nFor personal property only, the owner, the person otherwise assessed, or other person has liquidated or is attempting to liquidate the personal property assessed.\n\nThe real or personal property assessed is subject to receivership under state or federal law.\n\nThe owner or person otherwise assessed has assigned the real or personal property assessed for the benefit of his or her creditors.\n\nThe real or personal property assessed has been seized or purchased by federal, state, or local authorities.\n\nA judicial action has been commenced that may impair the ability of the taxing authority to collect any tax due in the absence of a lien on the real or personal property assessed.\n\nThe affidavit provided for in subsection (1) shall include all of the following:\n\nThe year for which the taxes due were levied.\n\nThe date on which the taxes due were assessed.\n\nThe name of the owner or person otherwise assessed who is identified in the tax roll.\n\nThe tax identification number of the real or personal property assessed.","path":["MI Code","Chapter 211","Act Act-206-of-1893"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-40a","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"e178025bf5d5f84f843a8c4e60b2101d86a9d5d703f575a81ae24dc6b5324dca","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-211.40","next":"us-mi/mich.-comp.-laws-211.41"},"notice":"GroundRules: Original legal text. Not legal advice."}