Sec. 2. (1) Taxes levied under this act shall be assessed to the lessees or users of real property and shall be collected at the same time and in the same manner as taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157. (2) Taxes levied under this act shall not become a lien against the property. (3) When due, taxes levied under this act shall constitute a debt due from the lessee or user to the township, city, village, county, and school district for which the taxes were assessed. (4) Delinquent taxes levied under this act shall be collected at the same time and in the same manner as taxes levied on personal property are collected under sections 46 and 47(2) of the general property tax act, 1893 PA 206, MCL 211.46 and 211.47.
Mich. Comp. Laws § 211.182
Assessment and collection; delinquent taxes
Applied in 2 court decisions — leading case 142 Mich. App. 737 - City of Detroit v. Katz (1985)
Most recently applied in 142 Mich. App. 737 - City of Detroit v. Katz (May 1985)
1953, Act 189, Imd
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.