The Michigan Treasury Department has filed a $3.1 million tax lien against Google Inc., which has an advertising sales office in Ann Arbor. The Lansing State Journal reports that the lien includes two Michigan business tax assessments for $1.7 million and $1.4 million. The notice was signed Nov. 27 by Deputy Treasurer Richard Darling and recorded by the Ingham County Register of Deeds office Jan. 18. The lien listed the Internet search company's California address and provided no additional information. Michigan Treasury spokesman Terry Stanton says the department "cannot publicly discuss or otherwise disclose information about particular liens." Matt Kallman, Google's communications and public affairs manager, said in an email that the Mountain View, Calif.-based company isn't commenting on the lien.