211.691 Personal property taxes; jeopardy assessment. Sec. 1. The treasurer of any township, city or village is authorized to accelerate the date on which any personal property tax collectible by him would otherwise be due upon the terms, limitations and conditions set forth in this act. Proceedings hereunder shall be known as jeopardy assessment of […]
211.692 Personal property taxes; jeopardy assessment affidavit, contents. Sec. 2. Before the due date of any such tax shall be accelerated, the treasurer shall make a jeopardy tax assessment affidavit stating that the taxpayer named therein owned certain personal property, describing it, on the tax day; that said property had its situs within his tax […]
211.693 Affidavit; filing; notice to taxpayer. Sec. 3. Not later than the next business day after the date of the jurat of an affidavit under section 2, the treasurer shall record the affidavit or a true copy of the affidavit with the register of deeds of the county in which the property was located on […]
211.694 Acceleration of due date of tax; lien; collection of tax. Sec. 4. On the recording of an affidavit under section 3, a personal property tax in the amount specified in the affidavit is immediately due and payable from the taxpayer named in the affidavit and is a lien against the personal property described in […]
211.695 Jeopardy assessment tax rate; collection of tax; discharge of affidavit. Sec. 5. The assessor of any tax collection district shall, upon request of the treasurer thereof, furnish his estimate of the assessed value of any personal property upon which the treasurer proposes to make a jeopardy assessment. Such estimates shall be of the assessed […]
211.696 Personal property tax; repayment of excess; collection of unpaid regular tax. Sec. 6. Any personal property which is the subject of a jeopardy assessment hereunder shall remain on the regular tax roll, and no taxpayer or personal property shall be relieved from the tax thereafter assessed thereon, but the treasurer upon receiving the regular […]
211.697 Treasurer; diligence; liability for uncollected taxes. Sec. 7. Action taken by the treasurer in accordance with the provisions of this section shall constitute diligent inquiry and the exercise of due diligence in an effort to collect the taxes with respect to which the action was taken as required by sections 55 and 56a and […]
