PocketLaw | Michigan Compiled Laws | Collecting of Taxes.

Collecting of Taxes. (211.44...211.54)

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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.

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.

Section
211.44b

Determining Date Payment Received; Applicability of Section.

Section
211.44c

Special Assessment Levied After December 31, 1998.

Section
211.44d

Summer Property Tax Levy; Retention of Administration Fees.

Collection; Time Limit.

Collecting Personal Property Taxes Remaining Unpaid on February 15; Demand; Receipt for Payment; Entering Fact and Date of Payment on Tax Roll.

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; Property Owned by Person on Tax Day for Year in Which Unpaid Tax Levied; Recovery of Money Paid in Civil Action; Personal Liability of Person Owning Real Property on Tax Day for Year Unpaid Tax Levied; "Person" Defined.

Section
211.47a

Treasurer's Bill of Sale of Property Sold for Unpaid Taxes; Contents.

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.

Surplus From Sale; Contested Claim; Remedy; Treasurer's Liability; Rule in Action.

Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976.

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.

Incomplete Collection; Disbursement of Collection Funds.

Section
211.52a

Returning Erroneously Collected Taxes or Taxes Ordered Returned by Court Order.

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.

Section
211.53a

Recovery of Excess Payments Not Made Under Protest.

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.

Section
211.53c

Denial of Claim for Exemption; Appeal.

Section
211.53d

Corrections to Assessment Rolls.

Collected and Unpaid Taxes; Accounting to County Treasurer; Time.