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If the taxpayer resides, or the business entity is located, outside of Michigan, the Notice of State Tax Lien is filed with the Ingham County Register of Deeds, pursuant to applicable law.

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Liens also are first in line for repayment, even before first mortgages.

This is because, as the initial lien holder, you will be required to purchase any subsequent liens.

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A tax lien certificate is written proof that a taxing authority has placed a.

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In the event that a Certificate of Sale is subsequently invalidated, the purchaser will receive a refund of the amount paid at Tax Sale, but will receive NO redemption interest, or reimbursement of attorney fees, title search or other cost.

Properties may be removed for various reasons, including payment of the delinquent taxes, bankruptcy filings, and problems with the notification to parties of interest.

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After a registrant completes the Bidder Registration Form, the information provided therein shall be reviewed by the Collector including, but not limited to, verification of good standing for each entity, proper remittance of registration fee, and various other registrant information.

Depending on the jurisdiction, any amount in excess of the minimum bid may or may not be returned to the original property title owner, or the owner may forfeit rights to such excess amount if not claimed within a specified period.

Court retains custody of the excess funds pending disposition of the appeal.


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The Tax Deed sales are also advertised in the Financial News and Daily Record in the Public Notices section.

The winner of a tax lien certificate is typically the investor willing to accept the lowest interest rate.

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