Michigan Compiled Laws 206-1893-collecting-of-taxes. Collecting Of Taxes. (211.44...211.54)

• Section 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 Bringing Action; Amounts Includable In Return Of Delinquent Taxes; Distributions By County Treasurer; Local Governing Body Authorization For Imposition Of Fees Or Late Penalty Charges; Annual Statement; Taxes Levied After December 31, 2001 On Qualified Real Property; Definitions.
  (1) Upon receipt of the tax roll, the township treasurer or other collector shall proceed to collect the taxes. The township treasurer or other...
• Section 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 Tax Levy By Treasurer Collecting State Education Tax.
  (1) Notwithstanding any other statutory or charter provision to the contrary, beginning in 2005 and each year after 2005, a county shall impose as...
• Section 211.44b Determining Date Payment Received; Applicability Of Section.
  For purposes of determining the date payment of the tax is received under this act, the date of a United States postal service postmark...
• Section 211.44c Special Assessment Levied After December 31, 1998.
  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...
• Section 211.44d Summer Property Tax Levy; Retention Of Administration Fees.
  (1) A local taxing unit that levied part or all of its 2002 property taxes in December in a city or township shall not...
• Section 211.45 Collection; Time Limit.
  All taxes shall be collected by the several township and city treasurers or collectors, before the first day of March, in each year. History:...
• Section 211.46 Collecting Personal Property Taxes Remaining Unpaid On February 15; Demand; Receipt For Payment; Entering Fact And Date Of Payment On Tax Roll.
  (1) For the purpose of collecting personal property taxes remaining unpaid on February 15, the treasurer shall, thereafter during that month, make demand for...
• Section 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; Recovery Of Money Paid In Civil Action.
  (1) If a person, firm, or corporation neglects or refuses to pay a tax on property assessed to that person, firm, or corporation, the...
• Section 211.47a Treasurer's Bill Of Sale Of Property Sold For Unpaid Taxes; Contents.
  The township or city treasurer when requested shall execute, acknowledge and deliver to the purchaser a bill of sale describing the property and setting...
• Section 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 Collection Of Executions Issued Upon Judgments.
  (1) In case of a distress and sale of goods and chattels for the payment of any tax, the treasurer or other collecting officer...
• Section 211.49 Surplus From Sale; Contested Claim; Remedy; Treasurer's Liability; Rule In Action.
  Whenever a surplus arising from the sale of any property distrained for taxes, shall be claimed by any other than the person for whose...
• Section 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
• Section 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 Summer Property Taxes; Deferred Taxes Not Subject To Penalties Or Interest; Filing And Form Of Intent To Defer; Duties Of Treasurer; Statement Of Taxes Deferred; Levy And Collection Of Summer Property Taxes By Local Taxing Unit; Definitions.
  (1) If a township treasurer does not file his or her bond with the county treasurer as prescribed by law and the township board...
• Section 211.52 Incomplete Collection; Disbursement Of Collection Funds.
  In case the township treasurer or other collecting officer shall not collect the full amount of taxes required by his warrant to be paid...
• Section 211.52a Returning Erroneously Collected Taxes Or Taxes Ordered Returned By Court Order.
  If a local tax collecting unit has distributed taxes collected under this act to a local taxing unit or to the state treasurer, upon...
• Section 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 Payment Made By Means Of Property Tax Credit; Accepting Less Than Total Taxes Or Special Assessments Due.
  (1) A person may pay the taxes or special assessments, any 1 of the several taxes or special assessments, a portion of the taxes...
• Section 211.53a Recovery Of Excess Payments Not Made Under Protest.
  Any taxpayer who is assessed and pays taxes in excess of the correct and lawful amount due because of a clerical error or mutual...
• Section 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.
  (1) If there has been a qualified error, the qualified error shall be verified by the local assessing officer and approved by the board...
• Section 211.53c Denial Of Claim For Exemption; Appeal.
  If the July or December board of review denies a claim for exemption under section 7u, the person claiming the exemption may appeal that...
• Section 211.53d Corrections To Assessment Rolls.
  (1) For taxes levied after December 31, 1991 and before January 1, 1998, the assessment roll for each tax year shall be corrected to...
• Section 211.54 Collected And Unpaid Taxes; Accounting To County Treasurer; Time.
  Within 20 calendar days after the time specified in his warrant, the township treasurer or other collecting officer shall pay to the county treasurer...

Last modified: October 10, 2016