Michigan Compiled Laws 59-1915-assessment. Assessment. (247.415...247.436)

• Section 247.415-247.417 Repealed. 1958, Act 77, Eff. Sept. 13, 1958.
  Compiler's Notes: The repealed sections pertained to payment of assessments in installments, creation of special assessment districts, and cost apportionment.
• Section 247.418 Review Of Roll; Notice, Posting, Publishing, Service.
  On the completion of the roll, apportioning the per cent of benefits to be paid by the respective parties and municipalities, the county road...
• Section 247.419 Hearing Of Objections; Adjournment; Roll, Approval, Filing Of Copy.
  At such review the said county road commissioners or the state highway commissioner shall appear and hear all objections to the proposed apportionment of...
• Section 247.420 Yearly Roll For Divided Improvement.
  In case the proposed improvement is divided into sections for letting in separate years, as heretofore provided, then this roll shall be for the...
• Section 247.421 Rolls; Computation Of Cost, Total.
  If the rolls are made before the contracts for the construction of the improvement are let the total amount of such rolls shall be...
• Section 247.422 Rolls; Tax Assessment, Certification, Collection Of Tax; Township Exemption.
  After the time for appeal from said roll has expired, or after an appeal shall have been decided, the county road commissioners or the...
• Section 247.422a Lands Assessed For Covert Road; Purchase Of Part Or Interest; Apportionment Of Assessment, Procedure; Expenses.
  Any person who has, or shall become the owner of, any interest, less than the whole, in any lands subject to the special assessments...
• Section 247.423 Division Of Roll For Total Cost Of Improvement By Number Of Years In Which Assessment Paid; Interest Charge; Payment Of Full Tax; Notice Of Taxes Paid In Full And Of Delinquent Taxes; Payment Of Tax Spread Against Township At Large; Present Payment Of Annual Installments By County.
  Exclusive of interest, the roll for the total cost of the improvement shall be divided by the number of years in which the total...
• Section 247.424 Interest On Annual Installments; Preparation Of Annual Tax Rolls Or Assessments; Delivery And Collection Of Rolls For Successive Installments; Hearing Of Objections; Installments, Interest, And Charges As Lien On Land.
  Except as provided in section 23, after the first installment of the assessment, the succeeding annual installments of all taxes and moneys to be...
• Section 247.425 Money Collected; Disposition; Disbursement; Interest; Secured Deposits; Limitation On Acceptable Assets; Designation Of Financial Institution; “financial Institution” Defined.
  (1) Money collected on account of an improvement shall be paid to the county treasurer and credited to the special assessment district. (2) The...
• Section 247.426, 247.427 Repealed. 1958, Act 77, Eff. Sept. 13, 1958.
  Compiler's Notes: The repealed sections regulated borrowing in anticipation of proceeds and imposed limitation on indebtedness.
• Section 247.428 Certification Of Sums To Be Paid.
  The county road commissioners or the state highway commissioner shall certify to the county treasurer of the county, the various sums to be paid...
• Section 247.429 Deficiency Assessments; Surplus, Crediting, Transfer.
  If the sum ordered raised shall not be enough to complete the improvement or to pay in full outstanding indebtedness with the interest thereon,...
• Section 247.431 Orders On Improvement Fund; Payment, Limitation.
  Orders on the improvement fund of any special assessment district created and existing hereunder, shall be drawn by the state highway commissioner or by...
• Section 247.432 Donation Of Money; Application, Return.
  Donations of money may be received by either the state highway commissioner or the county road commissioners for the benefit of any road sought...
• Section 247.433 Taxes; Interest Charges, Collection, Powers Of Collecting Officers, Return As Delinquent, Lien.
  All taxes assessed under the provisions of this act, shall be subject to the same interest and charges as are state and other general...
• Section 247.434 Taxes; Rejection; Reassessment.
  If any tax assessed under this act is rejected because of an error in the description of the premises sought to be charged, the...
• Section 247.435 Taxes; Apportionment On Parcels; Notice Of Hearing; Correction Of Roll.
  If 2 or more parcels of land owned by different persons are assessed as 1 parcel and the frontage of the different parcels upon...
• Section 247.436 Legality Of Proceedings, Evidence; Finality Of Determination.
  All special assessment rolls and copies of rolls heretofore required to be delivered to county or township clerks under this act shall be prima...

Last modified: October 10, 2016