211.761 Definitions. Sec. 1. As used in this act: (a) “Department” means the department of treasury. (b) “Totally and permanently disabled” means a person as defined in 42 U.S.C. section 416. (c) “Homestead” means a dwelling or a unit in a multiple-unit dwelling, owned and occupied as a home by the owner thereof, including all […]
211.762 Deferment of special assessments on homesteads; partial payments; conveyance or transfer of or contract to sell homestead; termination of deferment; interest charge; notice. Sec. 2. (1) The payment of special assessments assessed before October 1, 2020 and due and payable on a homestead in any year in which the owner meets all of the […]
211.763 Deferment of special assessments on homesteads; eligibility; limitation on household income; gross amount of special assessment; maximum dollar amount of household income; adjustment; reacquisition of property purchased through tax sale; land contract as special assessment; borrowing money from lending institution to pay special assessment; repayment from special revolving fund; lien. Sec. 3. (1) An […]
211.764 Application for deferment; affidavit form; signature; contents; consent of mortgagee or land contract vendor; filing. Sec. 4. An owner may apply to the local assessing officer for deferment of the payment of special assessments on the owner’s homestead. The application shall be made upon an affidavit form to be furnished and made available by […]
211.765 Examination of affidavit by local assessing officer; inspections, investigations, and surveys; compelling information; decision; notice; finality. Sec.5. Upon receipt of the affidavit, the local assessing officer shall promptly examine it to determine if the applicant meets the requirements of this act and shall make an inspection of the property and property records and conduct […]
211.766 Payment of special assessment by department to indemnify local special assessment districts; lien; notice to county treasurer; record; delinquent tax roll requirements; distribution of amount received from department; notation on current tax roll. Sec. 6. The department shall pay the entire balance owing, including delinquent amounts, of the special assessment of an applicant who […]
211.767 Duties of city, township, or village treasurer; collection of special assessments. Sec. 7. The treasurer of any city, township, or village, required by Act No. 206 of the Public Acts of 1893, as amended, being sections 211.1 to 211.157 of the Michigan Compiled Laws, to make a return of delinquent taxes to the county […]
211.768 Termination of deferment; collection procedures; collection fees, interest, penalties, and other charges inapplicable; amount of lien for deferred special assessments. Sec. 8. Upon termination of the deferment of special assessments under this act, the collection procedures of Act No. 206 of the Public Acts of 1893, as amended, and any provisions of any law, […]
211.768a Payment of deferred special assessments; interest; notice; lien to include interest; refund; reapplication for reinstitution of previously deferred special assessment. Sec. 8a. (1) Except for an owner or owner’s estate qualifying for deferment of special assessments under this act before January 8, 1981, the payment of special assessments deferred under this act made by […]
211.769 Reimbursement of department for sums advanced. Sec. 9. Upon receipt of payment of special assessments deferred under this act, the collecting officer shall forthwith transmit the amount received to the department as reimbursement for the sums theretofore advanced, to indemnify the local special assessment districts. History: 1976, Act 225, Imd. Eff. Aug. 4, 1976
211.770 Special revolving fund. Sec. 10. (1) There is created a special revolving fund within the department to pay special assessments under this act and the sum of $3,000,000.00 of the principal of the Michigan veterans’ trust fund shall be used for this investment purpose. (2) An amount which is paid by the department to […]
