Michigan Laws 211.27c – Failure to notify assessing office; action to be taken by taxing unit
Current as of: 2023 | Check for updates
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If the buyer, grantee, or other transferee in any preceding transfer of ownership of property does not notify the appropriate assessing office as required by section 27a(8), a taxing unit may sue that buyer, grantee, or other transferee as provided in section 47 for all of the following:
(a) Any additional taxes that would have been levied if the transfer of ownership had been recorded as required under this act from the date of transfer.
Terms Used In Michigan Laws 211.27c
- grantee: may be construed as including every person to whom any such interest or estate passes in like manner. See Michigan Laws 8.3e
- transfer of ownership: means the conveyance of title to or a present interest in property, including the beneficial use of the property, the value of which is substantially equal to the value of the fee interest. See Michigan Laws 211.27a
(b) Interest and penalty from the date the tax would have been originally levied.
(c) A penalty of $5.00 per day for each separate failure beginning after the 45 days have elapsed, up to a maximum of $200.00.