Michigan Compiled Laws Act 55 Of 1956 Jeopardy Assessment Of Personal Property Taxes (211.691 - 211.697)

AN ACT to authorize the jeopardy assessment of personal property taxes; to establish the terms, limitations and conditions upon which the date for payment of personal property taxes may be accelerated; to provide for the collection of such taxes, and to establish a lien therefor; and to establish the liability of the purchaser of personal property for personal property taxes.

History: 1956, Act 55, Imd. Eff. Apr. 2, 1956

Section 211.691 Personal Property Taxes; Jeopardy Assessment.
The treasurer of any township, city or village is authorized to accelerate the date on which any personal property tax collectible by him would...
Section 211.692 Personal Property Taxes; Jeopardy Assessment Affidavit, Contents.
Before the due date of any such tax shall be accelerated, the treasurer shall make a jeopardy tax assessment affidavit stating that the taxpayer...
Section 211.693 Affidavit; Filing; Notice To Taxpayer.
Upon making such affidavit, the treasurer shall not later than the next business day after the date of the jurat on said affidavit, file...
Section 211.694 Acceleration Of Due Date Of Tax; Lien; Collection Of Tax.
Upon the filing of such affidavit with the register of deeds, a personal property tax in the amount specified therein shall be immediately due...
Section 211.695 Jeopardy Assessment Tax Rate; Collection Of Tax; Discharge Of Affidavit.
The assessor of any tax collection district shall, upon request of the treasurer thereof, furnish his estimate of the assessed value of any personal...
Section 211.696 Personal Property Tax; Repayment Of Excess; Collection Of Unpaid Regular Tax.
Any personal property which is the subject of a jeopardy assessment hereunder shall remain on the regular tax roll, and no taxpayer or personal...
Section 211.697 Treasurer; Diligence; Liability For Uncollected Taxes.
Action taken by the treasurer in accordance with the provisions of this section shall constitute diligent inquiry and the exercise of due diligence in...

Last modified: October 10, 2016