Section 211.39 – Assessment of Taxes; Avoiding Fractions in Computation; Separate Assessments and Entries; Designation of Columns; Imprinting Tax Receipt; Printed Statement.
211.39 Assessment of taxes; avoiding fractions in computation; separate assessments and entries; designation of columns; imprinting tax receipt; printed statement. Sec. 39. (1) The appropriate assessing officer in each local tax collecting unit shall assess the taxes apportioned to that local tax collecting unit according to the taxable values entered in the assessment roll of […]
Section 211.39a – Tentative Levy; Final Levy; Additional Taxes; Credits; Technical Assistance.
211.39a Tentative levy; final levy; additional taxes; credits; technical assistance. Sec. 39a. (1) If the determination of the county equalized value is delayed as a result of an appeal taken under this act and pending before the tax tribunal, the assessing officer shall levy taxes upon the taxable value of property as determined by the […]
Section 211.40 – Lien for Taxes; Priority; Statement and Receipts for Taxes to Show Taxing Unit’s Fiscal Year.
211.40 Lien for taxes; priority; statement and receipts for taxes to show taxing unit’s fiscal year. Sec. 40. Notwithstanding any provisions in the charter of any city or village to the contrary, all taxes become a debt due to the township, city, village, or county from the owner or person otherwise assessed on the tax […]
Section 211.40a – Date on Which Taxes Become Lien; Designation; Affidavit.
211.40a Date on which taxes become lien; designation; affidavit. Sec. 40a. (1) The treasurer of a county, township, city, or village may designate the tax day provided in section 2 as the date on which real or personal property taxes become a lien on the real or personal property assessed by filing an affidavit in […]
Section 211.41 – Assessor; Local Clerk; Duties; County Clerk; Statement to State Treasurer; Contents.
211.41 Assessor; local clerk; duties; county clerk; statement to state treasurer; contents. Sec. 41. Before the supervisor or assessing officer delivers the roll to the township treasurer or city collector, he or she shall carefully foot the several columns of valuation and taxes, and make a detailed statement, which he or she shall give the […]
Section 211.41a – Statement of Land Conveyance Furnished to Township Supervisors.
211.41a Statement of land conveyance furnished to township supervisors. Sec. 41a. In such counties of this state in which the board of supervisors by a majority vote of the members shall vote in favor thereof, the register of deeds of any such county, within 30 days of the recording of any instrument conveying an interest […]