Michigan § 211.182 - Assessment and collection; delinquent taxes.
Full text of Michigan Michigan Compiled Laws § 211.182 — Assessment and collection; delinquent taxes., with citation guidance and answers to common questions.
§ 211.182. Assessment and collection; delinquent taxes.
(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.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 211.182
What does Michigan Compiled Laws § 211.182 cover?
Section 211.182 ("Assessment and collection; delinquent taxes.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 211.182?
A common citation format is "Michigan Compiled Laws § 211.182" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 211.182 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.