Owner Not Personally Liable for Taxes which Accrued Prior to Ownership

Public Act 189 of the Public Acts of 2017, effective November 21, 2017, adds a provision that an owner of property is not personally liable for taxes which accrued against real or personal property before the owner became the owner.  The owner may raise this defense in an action for collection regardless of whether he raised the issue before the local board of review.

© Steve Sowell 2017