The Calumet news. [volume] (Calumet, Mich.) 1907-1938, 1910-11-21
INIFRPRETS TAX LAWS
OF STATE OF MICHIGAN

County Treasurer Edgar Rashleigh
has descriptions on file OF 6S3 parcels
of land that viii be offered for sale on
the FIRST Tuesday Of May next year Tor
non-payment Of tax
The system OF collection OF state and
county taxes is but vaguely under
stood BY many whose ownership of
property would tend 10 create the pre-
sumption OF a fair amount Of knowl-
edge of the subject, and 10 instruct
such people in the workings Of the
law, the following Official opinion on
and Interpretation OF the land tax
laws Of the state has been prepared by
Auditor General Fuller;
state and county taxes become due
and subject 20 payment 20 the town
ship or city treasurers on the first day
Of December Of the year in which they
are assessed. Payments 20 the coun-
~ or city treasurers Of such taxes can
De made at any time before the first
day OF March OF the succeeding year;
and IL paid before January 10th
collection fee Of / per cent in addition
10 the original taxes is charged. If
payment is not made until January
10th or thereafter then the collection
fee is per cent. on March LIST. IL is
the duty Of local treasurers TO return
all descriptions on which taxes have
not been paid 10 the county treasurer,
and such taxes on and after that date
are subject 10 payment only 10 the
frau or 70 the auditor
eral: commencing with March LIST in
addition to the per cent collection
fee, interest is computed at the rate Of
/ per cent per month on such delin-
quent taxes.
"All descriptions returned delinquent
to the county treasurer must be re-
turned by that official 10 the auditor
general, and if such taxes are not paid
either 10 the county treasurer or 20
the auditor general the lands are Of
fered for sale by the county treasurer
on the first Tuesday Of May of the
second year after they are returned
delinquent 10 the county treasurer
For instance, the taxes levied in 1908
and not paid TO the township before
March 1st, 1909, are returned To the
county treasurer and by him TO the
auditor general. and are advertised for
sale by that official in 1911. on the first
day OF October preceding the year in
which such lands are offered for sale.
an additional penalty Of one dollar for
expense OF sale is added 10 each de-
scription, and this sum must be paid
in addition 10 the regular taxes. coll
lection fee and interest on any de-
scription paid after that date, even
though payment is made before the
date OF the annual tax sale The coun-
~ treasurer is virtually acting as
agent OF the state in offering such de-
scriptlons for sale, and at such sale
the full amount of the taxes must be
paid in order to purchase any descrip-
ton. one Of the interesting facts in
connection with such sales is that
where there is competition between
the different buyers. that such COM
petition does not result i'm the sale OF
the land for any sum in excess of the
amount due but in the sale Of less
than the entire interest in the descrip- /.
tion offered. Any person buying must. |
of course, pay the full amount Of
taxes assessed on the land. together .
with the interest collection fee and
expense Of sale, and sale is made TO .
the person Offering 10 pay such amount .
and receive a conveyance OF the small /
est undivided interest in the land"