# Mich. Comp. Laws § 560.213: Plat recorded after tax day; substitution of plat description; certification of acquisition of public lands

> Michigan · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.213

## Section

- **Citation:** Mich. Comp. Laws § 560.213
- **Heading:** Plat recorded after tax day; substitution of plat description; certification of acquisition of public lands
- **Jurisdiction:** Michigan
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MI Code / Chapter 560 / Act Act-288-of-1967 / Section 560.213

## Text

Sec. 213.

Whenever a parcel of land has been subdivided and platted and the plat recorded after the tax day, the assessing officer shall substitute the recorded plat for the description of the parcel of land on the tax roll of the succeeding tax year, and shall utilize for tax purposes descriptions of property within the platted area by lot number instead of by metes and bounds in carrying out his duties as provided in section 53 of Act No. 206 of the Public Acts of 1893, as amended.

The assessing officer shall certify under his hand and seal that the municipality has acquired the title to the highways, streets, alleys and public places shown on the assessor's plat by reason of purchase, dedication, condemnation or adverse possession for public use, and if there are any roads, streets, alleys or other such places to which the municipality has not acquired title for public use the extent of their use shall be plainly stated in the dedication, and the plat shall be signed and acknowledged by the officer.

History: 1967, Act 288, Eff. Jan. 1, 1968

## Nearby sections

- [Mich. Comp. Laws § 560.101 Short title.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.101.md)
- [Mich. Comp. Laws § 560.102 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.102.md)
- [Mich. Comp. Laws § 560.103 Subdivisions of land; surveys and plats, requirements.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.103.md)
- [Mich. Comp. Laws § 560.104 Replats; requirements; vacation of original plat.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.104.md)
- [Mich. Comp. Laws § 560.105 Preliminary or final plat; approval; conditions.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.105.md)
- [Mich. Comp. Laws § 560.106 Approving authorities; limitation on powers of approval or rejection.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.106.md)
- [Mich. Comp. Laws § 560.107 Preliminary plat; submission, discretion.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.107.md)
- [Mich. Comp. Laws § 560.108 Parent parcel or parent tract; number of parcels resulting from division; limitations; requirements.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.108.md)
- [Mich. Comp. Laws § 560.109 Approval or disapproval of proposed division; requirements; exemption from platting requirements; notice of transfer; form; sale of unplatted land; statement contained in deed; ordinance; approval not determination of compliance; effect of failure to comply.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.109.md)
- [Mich. Comp. Laws § 560.109a Parcel less than 1 acre.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.109a.md)
- [Mich. Comp. Laws § 560.109b Parcels of 20 or more acres.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.109b.md)
- [Mich. Comp. Laws § 560.111 Preliminary plat; specifications; requirements; preapplication review meeting.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.111.md)
- [Mich. Comp. Laws § 560.112 Preliminary plat; tentative approval; time period; extension.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.112.md)
- [Mich. Comp. Laws § 560.112a Preliminary plat; submission of copies to officer or agency; review and action; time period.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.112a.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MI_C560_AAct-288-of-1967_S560.213. Check the current official text before relying on it. Not legal advice.