Sec. 2. (1) There is imposed, in addition to all other taxes, a tax upon the following written instruments executed within this state when said instrument is recorded. (a) Contracts for the sale or exchange of real estate or any interest therein or any combination of the foregoing or any assignment or transfer thereof. (b) Deeds or instruments of conveyance of real property or any interest therein, for a consideration. (2) The tax shall be upon the person who is the seller or grantor.
Mich. Comp. Laws § 207.502
Instruments executed within state subject to tax
Applied in 5 court decisions — leading case County of Oakland v. Federal Housing Finance Agency (2013)
Most recently applied in 968 F. Supp. 2d 860 - County of Genesee v. Greenstone Farm Credit Services, ACA (September 2013)
1966, Act 134, Eff
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.