Mich. Comp. Laws » Michigan Compiled Laws / Chapter 211 / Act 203 of 1968
Michigan Compiled Laws

Mich. Comp. Laws § 211.682 (2026)

Certificates and notices of liens upon real or personal property; filing.

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STATE TAX LIEN REGISTRATION ACT


Act 203 of 1968


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

Notes of Decisions
Cited in 2 cases, 1979–1992 · leading case: Stackpoole v. Dep't of Treasury, 486 N.W.2d 322 (Mich. Ct. App. 1992).
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Stackpoole v. Dep't of Treasury, 486 N.W.2d 322 (Mich. Ct. App. 1992). · cites it 2× “657(29) (2) and MCL 211.682; MSA 7.753(52), nor was it an action to enforce or collect on the lien, see MCL 205.”
Michigan Bell Tel. Co. v. C & C Excavating Co., 276 N.W.2d 487 (Mich. Ct. App. 1979). “304, and recorded on November 7 and November 9, 1973, pursuant to MCL 211.682; MSA 7.753(52). Auburn Supply and Shores Re-Steel contend that the tax liens never attached to the interpleaded funds because C & C Excavating was required by MCL 570.”
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