211.100 Prosecuting attorney; duties. Sec. 100. It shall be the duty of the prosecuting attorney of each county to give his counsel and advice to the county treasurer, the township treasurers, and the supervisors of the county whenever they or any of them may deem it necessary for the proper discharge of the duties imposed […]
211.101-211.103 Repealed. 2005, Act 183, Eff. Dec. 31, 2006. Compiler’s Notes: The repealed sections pertained to execution of deed in name of deceased person, delinquent tax return to department of natural resources, and requirements for statement of taxes paid.Popular Name: Act 206
211.104 Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Compiler’s Notes: The repealed section pertained to improvements by dispossessed persons.Popular Name: Act 206
211.105 Organization of new county; division of local tax collecting unit; effect on assessments; credit. Sec. 105. (1) If a new county is organized after the time for making the assessment roll and before the return of the treasurer of the local tax collecting unit, the new organization does not affect the assessment, collection, or […]
211.106 Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Compiler’s Notes: The repealed section pertained to payment to county treasurer before sale.Popular Name: Act 206
211.107 Applicability of interest, penalty, and fee requirements to cities and villages; prerequisite for protest to board of review; reference to supervisor, township treasurer, and board of review; composition of board in certain cities; sessions; election and duties of chairperson and clerk; purchase of county tax lien; enforcement and collection; interest and penalties; validity of […]
211.107a Authority of city to increase rate of taxation; referendum; maximum; reduction; limitation. Sec. 107a. No city shall have power to increase the rate of taxation now fixed by law, unless the authority to do so shall be given by a majority of the electors of said city voting at the election at which said […]
211.108 Unpaid tax return; ordinance; description rejected by county treasurer; judicial sale; condition. Sec. 108. If not provided in the charter of a city or village, the governing body of a city or village may provide by ordinance for the return of all unpaid taxes on real property to the county treasurer in the same […]
211.109 Deputies; authorized acts; responsibility. Sec. 109. When an officer is authorized to do any act his deputy shall have the same authority, and such officer shall be responsible for the acts of his deputy. History: 1893, Act 206, Eff. June 12, 1893 ;– CL 1897, 3932 ;– CL 1915, 4108 ;– CL 1929, 3502 […]
211.110 Statement of rejected taxes. Sec. 110. (1) On or before June 30 of each year, a county treasurer shall prepare and file with the state treasurer a statement setting forth all rejected taxes, the reasons the taxes were rejected and by whom, and a description of the property upon which the taxes were assessed. […]
211.111 Deputy township treasurer; appointment; consent; oath; powers and duties; liability; compensation; assisting treasurer. Sec. 111. Each township treasurer with the written consent of the treasurer’s bondsmen, filed with the clerk of the township, shall appoint a deputy who shall take an oath of office and file the oath with the clerk and in case […]
211.112 Collected taxes unaccounted; power of supervisor. Sec. 112. If at any time it shall be discovered that the treasurer of any township has received the tax assessed upon property which has been returned delinquent, the supervisor shall have power, and he is hereby required to collect the same, in the name of his township, […]
211.113 Waste; removal of property from lands bid to state prohibited; warrant for seizure and sale of property; agreement; injunctive relief. Sec. 113. (1) A person shall not remove any building or fixture, sand, gravel, or minerals, or cut or remove any logs, wood, timber, or any other part of property sold for delinquent taxes […]
211.114 Injunctions. Sec. 114. No injunction shall issue to stay proceedings for the assessment or collection of taxes under this act. History: 1893, Act 206, Eff. June 12, 1893 ;– CL 1897, 3937 ;– CL 1915, 4113 ;– CL 1929, 3507 ;– CL 1948, 211.114 Popular Name: Act 206
211.115 Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Compiler’s Notes: The repealed section pertained to duties of auditor general.Popular Name: Act 206
211.116 Assessment or review willfully erroneous; penalty. Sec. 116. If any supervisor or other assessing officer of any township or city shall willfully assess any property at more or less than what he believes to be its true cash value, he shall be guilty of a misdemeanor, and on conviction thereof he shall be punished […]
211.117 Failure to record payment; penalty. Sec. 117. If any officer to whom any tax is paid shall fail to make proper entry and return of such payment, he shall be liable to any person injured, for the full amount of the injury, and if such failure is willful he shall be deemed guilty of […]
211.118 Perjury. Sec. 118. Any person who, under any of the proceedings required or permitted by this act shall willfully swear falsely, shall be guilty of perjury and subject to its penalties. History: 1893, Act 206, Eff. June 12, 1893 ;– CL 1897, 3941 ;– CL 1915, 4117 ;– CL 1929, 3511 ;– CL 1948, […]
211.119 Wilfully neglecting or refusing to perform duty; intentional, arbitrary, or capricious violations; penalties. Sec. 119. (1) Except as provided in subsections (2) and (3), a person who wilfully neglects or refuses to perform a duty imposed upon that person by this act, when no other provision is made in this act, is guilty of […]
211.120 Claim for exemption; prohibited conduct; violations; penalties; enforcement; applicability of penalty provisions. Sec. 120. (1) A person claiming an exemption under section 7cc shall not do any of the following: (a) Make a false or fraudulent affidavit claiming an exemption or a false statement on an affidavit claiming an exemption. (b) Aid, abet, or […]
