Michigan Compiled Laws

Mich. Comp. Laws § 211.686 (2026)

Failure to file or record state tax lien.

✓ current as of July 2026

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STATE TAX LIEN REGISTRATION ACT

Act 203 of 1968

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

Notes of Decisions

Cited in 2 cases, 1981–1991 · leading case: Dep't of Treasury v. Campbell, 309 N.W.2d 668 (Mich. Ct. App. 1981).

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Dep't of Treasury v. Campbell, 309 N.W.2d 668 (Mich. Ct. App. 1981). · cites it 4× “The court also based its opinion upon a finding that defendant’s attorneys were "purchasers for value” of an interest in the disputed fund and thus were exempt under MCL 211.686; MSA 7.753(56) from the statutory priority otherwise accorded to state liens by MCL 205.”

In re Forfeiture of $126,174, 479 N.W.2d 8 (Mich. Ct. App. 1991). · cites it 2× “Next, Clarke argues that he was a purchaser and that the state tax lien was void under MCL 211.686; MSA 7.753(56), which states: A state tax lien not filed or recorded pursuant to this act shall be void against any mortgagee, pledgee, purchaser (including land contract…”

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