211.44 Collection of taxes; mailing and contents of tax statement; failure to send or receive notice; time and place for receiving taxes; property tax administration fees; return of excess; cost of appeals; waiver of interest, penalty charge, or property tax administration fee; use of fee; cost of treasurer’s bond; enforcement of collection; seizing property or […]
211.44a Summer property tax levy; imposition; tax previously billed and collected as part of winter property tax; collection; procedures; lien; interest; applicability of act to proceedings; establishment of revenue sharing reserve fund; expenditures by counties; limitations; “inflation rate” defined; deposit into other levies reserve fund; issuance of supplemental winter tax bill; collection of summer property […]
211.44b Determining date payment received; applicability of section. Sec. 44b. For purposes of determining the date payment of the tax is received under this act, the date of a United States postal service postmark may be considered the date of receipt. However, a tax payment shall not be considered received prior to 7 calendar days […]
211.44c Special assessment levied after December 31, 1998. Sec. 44c. An ad valorem special assessment levied on property after December 31, 1998 shall be levied on the property’s taxable value as determined under section 27a. History: Add. 1998, Act 543, Imd. Eff. Jan. 20, 1999 Popular Name: Act 206
211.44d Summer property tax levy; retention of administration fees. Sec. 44d. (1) A local taxing unit that levied part or all of its 2002 property taxes in December in a city or township shall not increase the proportion of its mills levied in the summer in that city or township in 2003. (2) Notwithstanding section […]
211.45 Collection; time limit. Sec. 45. All taxes shall be collected by the several township and city treasurers or collectors, before the first day of March, in each year. History: 1893, Act 206, Eff. June 12, 1893 ;– CL 1897, 3868 ;– CL 1915, 4041 ;– CL 1929, 3436 ;– CL 1948, 211.45 Popular Name: […]
211.46 Collecting personal property taxes remaining unpaid on February 15; demand; receipt for payment; entering fact and date of payment on tax roll. Sec. 46. (1) For the purpose of collecting personal property taxes remaining unpaid on February 15, the treasurer shall, thereafter during that month, make demand for the payment of taxes either personally […]
211.47 Seizure of personal property for nonpayment of taxes; sale at public auction; notice; adjournment of sale; return of balance; returning tax as unpaid; garnisheeing debtors; tax roll as prima facie evidence; property owned by person on tax day for year in which unpaid tax levied; recovery of money paid in civil action; personal liability […]
211.47a Treasurer’s bill of sale of property sold for unpaid taxes; contents. Sec. 47a. The township or city treasurer when requested shall execute, acknowledge and deliver to the purchaser a bill of sale describing the property and setting forth the particulars of the sale. History: Add. 1958, Act 191, Eff. Sept. 13, 1958 Popular Name: […]
211.48 Collecting officer’s fee in case of distress and sale of goods and chattels; certified statement of property removed from township; contents; statement as evidence; authorization to levy and collect; transmittal of statement; double collection fees and additional sum; transmittal and receipt of taxes and collection fees; marking taxes paid on tax roll; levy and […]
211.49 Surplus from sale; contested claim; remedy; treasurer’s liability; rule in action. Sec. 49. Whenever a surplus arising from the sale of any property distrained for taxes, shall be claimed by any other than the person for whose tax such property was sold, and such claim shall be contested, either of the contestants may prosecute […]
211.50 Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976. Compiler’s Notes: The repealed section pertained to filling vacancy in office of township treasurer.Popular Name: Act 206
211.51 Failure of township treasurer to file bond with county treasurer; failure to appoint treasurer to give bond and deliver receipt; delivery of tax roll and warrant; collection and return of taxes; adding property tax administration fee, late penalty charge, and interest; return of excess amount; powers of county treasurer; persons eligible for deferment of […]
211.52 Incomplete collection; disbursement of collection funds. Sec. 52. In case the township treasurer or other collecting officer shall not collect the full amount of taxes required by his warrant to be paid into the township treasury, such portion thereof as he shall collect shall be retained by him to be paid out for the […]
211.52a Returning erroneously collected taxes or taxes ordered returned by court order. Sec. 52a. If a local tax collecting unit has distributed taxes collected under this act to a local taxing unit or to the state treasurer, upon request by the local tax collecting unit, that local taxing unit or the state treasurer shall return […]
211.53 Payment of taxes or special assessments; certificate; payment by owner of part or parcel of real property assessed in 1 description; suspected violation of or potential nonconformity with land division act; nonrecognition of division; payment by lienholder or tenant; payment by owner of mineral rights or surface rights; property acquired for highway purposes; excluding […]
211.53a Recovery of excess payments not made under protest. Sec. 53a. Any taxpayer who is assessed and pays taxes in excess of the correct and lawful amount due because of a clerical error or mutual mistake of fact made by the assessing officer and the taxpayer may recover the excess so paid, without interest, if […]
211.53b Qualified error; verification, approval, and affidavit; correction of records; rebate; notice and payment; initiation of action; actions of board of review; exemption; appeal; approval; alternative meeting dates; “qualified error” defined. Sec. 53b. (1) If there has been a qualified error, the qualified error must be verified by the local assessing officer and approved by […]
211.53c Denial of claim for exemption; appeal. Sec. 53c. If the July or December board of review denies a claim for exemption under section 7u, the person claiming the exemption may appeal that decision to the Michigan tax tribunal within 30 days of the denial. History: Add. 1995, Act 74, Eff. Dec. 31, 1994 Compiler’s […]
211.53d Corrections to assessment rolls. Sec. 53d. (1) For taxes levied after December 31, 1991 and before January 1, 1998, the assessment roll for each tax year shall be corrected to reflect that improvements to real property assessed on that tax roll as partially completed new construction and the land on which the improvements are […]
