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If an existing parcel is subject to a special assessment, what happens to the special assessment if the parcel is split?

When a parcel with an existing special assessment is split, the Michigan Land Division Act authorizes a township assessor to apportion unpaid assessments between the newly created parcels under Section 53 of the Michigan General Property Tax Act. See MCL 560.109(1)(i)(ii). Similar to before any division, the apportioned special assessments are treated as liens on the new parcel(s).

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