reglab/housing_qa huggingface dataset:
MI Comp L § 211.39 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAXES—HOW-TO-BE-ASSESSED. - Taxes—how to Be Assessed. (211.39...211.41a)|Section 211.39 - Assessment of Taxes; Avoiding Fractions in Computation; Separate Assessments and Entries; Designation of Columns; Imprinting Tax Receipt; Printed Statement.

211.39 Assessment of taxes; avoiding fractions in computation; separate assessments and entries; designation of columns; imprinting tax receipt; printed statement. Sec. 39.  (1) The appropriate assessing officer in each local tax collecting unit shall assess the taxes apportioned to that local tax collecting unit according to the taxable values entered in the assessment roll of that local tax collecting unit for the year.  (2) To avoid fractions in computation, the assessor shall round down the tax rate to 4 decimal places.  (3) The taxes for each taxing unit shall be rounded down to the nearest 1 cent. The taxes shall be separately assessed and shall be entered in separate columns, or if authorized by a resolution of the county board of commissioners adopted by a majority of the members elected and serving, the taxes in the county shall be entered either as 1 total sum or in separate columns for each taxing unit. The columns shall be designated as combined county taxes, combined township taxes, combined city taxes, and combined school taxes. If the taxes are entered as 1 total sum or as combined unit taxes, the local tax collecting unit shall print upon each tax receipt the percentage or tax rate that each tax is of the total sum or is of each taxing unit sum, or shall attach a printed statement showing the tax rate of each separate tax to the tax receipt at the time of payment.  History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3862 ;-- CL 1915, 4034 ;-- CL 1929, 3428 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- Am. 1943, Act 230, Eff. July 30, 1943 ;-- CL 1948, 211.39 ;-- Am. 1961, Act 82, Eff. Sept. 8, 1961 ;-- Am. 1964, Act 69, Eff. Aug. 28, 1964 ;-- Am. 1973, Act 109, Eff. Dec. 31, 1973 ;-- Am. 1999, Act 38, Eff. Aug. 1, 1999 Popular Name: Act 206
MI Comp L § 211.39a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAXES—HOW-TO-BE-ASSESSED. - Taxes—how to Be Assessed. (211.39...211.41a)|Section 211.39a - Tentative Levy; Final Levy; Additional Taxes; Credits; Technical Assistance.

211.39a Tentative levy; final levy; additional taxes; credits; technical assistance. Sec. 39a.  (1) If the determination of the county equalized value is delayed as a result of an appeal taken under this act and pending before the tax tribunal, the assessing officer shall levy taxes upon the taxable value of property as determined by the state tax commission sitting as the state board of equalization and apportioned by the county board of commissioners. The payment of taxes levied in this manner, known as the "tentative levy", does not constitute a final and ultimate discharge of the taxpayer's obligation.  (2) After the final determination of equalized value by the tax tribunal, the assessing officer shall determine the difference in tax, if any, between the tentative levy and a levy made upon the taxable value as finally determined by the tax tribunal known as the "final levy".  (3) If the final determination shows that additional taxes are due, the county board of commissioners shall spread the additional levy upon the next succeeding annual tax roll and collect them together with the next succeeding annual taxes upon the property.   (4) If the tax liability is decreased as a result of the tax tribunal's final determination of taxable value, the taxes collected under the tentative levy in excess of the tax liability under the final levy shall be credited against the taxes upon the property for the next succeeding year, together with a proportionate share of any collection fee applicable to the difference.  (5) Additional taxes collected or credits against tax liability made under this section shall inure to the benefit or detriment of the taxing units in the respective proportions in which they share the proceeds of the final levy.  (6) The state tax commission shall provide technical assistance as necessary to implement this section. History: Add. 1972, Act 296, Imd. Eff. Dec. 7, 1972 ;-- Am. 1974, Act 384, Imd. Eff. Dec. 23, 1974 ;-- Am. 1981, Act 68, Imd. Eff. June 23, 1981 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 Popular Name: Act 206
MI Comp L § 211.40a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAXES—HOW-TO-BE-ASSESSED. - Taxes—how to Be Assessed. (211.39...211.41a)|Section 211.40a - Date on Which Taxes Become Lien; Designation; Affidavit.

211.40a Date on which taxes become lien; designation; affidavit. Sec. 40a.  (1) The treasurer of a county, township, city, or village may designate the tax day provided in section 2 as the date on which real or personal property taxes become a lien on the real or personal property assessed by filing an affidavit in the office of the register of deeds for the county in which the real or personal property is located attesting that 1 or more of the following events have occurred:   (a) The owner or person otherwise assessed has filed a bankruptcy petition under the federal bankruptcy code, title 11 of the United States Code, 11 U.S.C. 101 to 1330.  (b) A secured lender has brought an action to foreclose on or to enforce an interest secured by the real or personal property assessed.  (c) For personal property only, the owner, the person otherwise assessed, or other person has liquidated or is attempting to liquidate the personal property assessed.  (d) The real or personal property assessed is subject to receivership under state or federal law.  (e) The owner or person otherwise assessed has assigned the real or personal property assessed for the benefit of his or her creditors.  (f) The real or personal property assessed has been seized or purchased by federal, state, or local authorities.  (g) A judicial action has been commenced that may impair the ability of the taxing authority to collect any tax due in the absence of a lien on the real or personal property assessed.  (2) The affidavit provided for in subsection (1) shall include all of the following:   (a) The year for which the taxes due were levied.  (b) The date on which the taxes due were assessed.  (c) The name of the owner or person otherwise assessed who is identified in the tax roll.   (d) The tax identification number of the real or personal property assessed. History: Add. 1995, Act 143, Eff. Oct. 9, 1995 Popular Name: Act 206
MI Comp L § 211.41 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAXES—HOW-TO-BE-ASSESSED. - Taxes—how to Be Assessed. (211.39...211.41a)|Section 211.41 - Assessor; Local Clerk; Duties; County Clerk; Statement to State Treasurer; Contents.

211.41 Assessor; local clerk; duties; county clerk; statement to state treasurer; contents. Sec. 41.  Before the supervisor or assessing officer delivers the roll to the township treasurer or city collector, he or she shall carefully foot the several columns of valuation and taxes, and make a detailed statement, which he or she shall give the clerk of his or her township or city, and the clerk shall immediately charge the amount of taxes to the township treasurer or city collector. The clerk of each city and incorporated village shall report to the clerk of their respective counties all taxes levied in their respective cities or villages, and not included in the general tax levy, on or before the first day of October in each year. The county clerk shall, within 30 days after the close of the annual session of the board of supervisors in October in each year, forward to the state treasurer, to be filed in his or her office, a statement showing the aggregate valuation of all property as assessed in each assessing precinct within the county during the current year. The state treasurer shall include in the statement a detail of all taxes to be raised in the county for that year and the amount of taxes not included in the general tax levy, reported to him or her by the several city and village clerks as provided in this section. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3864 ;-- Am. 1899, Act 262, Eff. Sept. 23, 1899 ;-- CL 1915, 4036 ;-- CL 1929, 3430 ;-- CL 1948, 211.41 ;-- Am. 2002, Act 620, Imd. Eff. Dec. 23, 2002 Popular Name: Act 206
MI Comp L § 211.41a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAXES—HOW-TO-BE-ASSESSED. - Taxes—how to Be Assessed. (211.39...211.41a)|Section 211.41a - Statement of Land Conveyance Furnished to Township Supervisors.

211.41a Statement of land conveyance furnished to township supervisors. Sec. 41a.  In such counties of this state in which the board of supervisors by a majority vote of the members shall vote in favor thereof, the register of deeds of any such county, within 30 days of the recording of any instrument conveying an interest in land, shall furnish the supervisor or supervisors of the township or townships in which the parcel or parcels of land are situated, a statement giving the names of the parties to the instrument recorded, a description of the parcel or parcels of land covered by the instrument recorded, and the interest in land conveyed. History: Add. 1951, Act 86, Eff. Sept. 28, 1951 Popular Name: Act 206
MI Comp L § 211.42 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAX-ROLL. - Tax Roll. (211.42...211.43c)|Section 211.42 - Tax Roll; Preparation; Annexation and Contents of Warrant; Loss of Roll; Copy of Roll With Warrant as “Tax Roll”.

211.42 Tax roll; preparation; annexation and contents of warrant; loss of roll; copy of roll with warrant as “tax roll”. Sec. 42.  The supervisor shall prepare a tax roll, with the taxes levied as provided in this act, and annex to the roll a warrant signed by him or her, commanding the township or city treasurer to collect the several sums mentioned in the last column of the roll but the warrant shall not refer to the total or aggregate of the several sums mentioned in the last column, and to retain the amount receivable by law into the township treasury for the purpose therein specified, and to pay over as provided in section 43 to the county treasurer the amounts which are collected for state and county purposes, and to the treasurer of each school district the amounts which are collected for that school district as provided in section 43, and notify the secretary or director of each school district of the amount paid to the school district treasurer, and the remainder of the amounts specified in the roll for the purposes specified in the roll, and account in full for all money received on or before March 1 next following. The warrant shall authorize and command the treasurer, in case any person named in the tax roll neglects or refuses to pay the tax, to levy the tax by distress and sale of the goods and chattels of the person. The supervisor may make a new roll and warrant in case of the loss of the roll originally given to the township treasurer. The copy of the roll with the warrant annexed shall be known as "the tax roll." History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3865 ;-- Am. 1897, Act 261, Eff. Aug. 30, 1897 ;-- CL 1915, 4037 ;-- CL 1929, 3431 ;-- Am. 1945, Act 269, Eff. Sept. 6, 1945 ;-- CL 1948, 211.42 ;-- Am. 1965, Act 72, Imd. Eff. June 22, 1965 ;-- Am. 1968, Act 347, Eff. Nov. 15, 1968 ;-- Am. 1979, Act 211, Eff. July 1, 1980 Compiler's Notes: Section 3 of Act 211 of 1979 provides: "The legislature shall annually appropriate an amount sufficient to make disbursements to local units of government for the necessary cost of any increased level of activity or service, beyond that required of a local unit of government by existing law, which is required by this amendatory act, pursuant to Act No. 101 of the Public Acts of 1979, being sections 21.231 to 21.244 of the Michigan Compiled Laws, which implements section 29 of article 9 of the state constitution of 1963."Popular Name: Act 206
MI Comp L § 211.43a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAX-ROLL. - Tax Roll. (211.42...211.43c)|Section 211.43a - Delay in Receipt of Tax Roll; Fees for Unpaid Taxes; Delinquent Tax Return.

211.43a Delay in receipt of tax roll; fees for unpaid taxes; delinquent tax return. Sec. 43a.  That whenever any township, city or county treasurer does not receive the tax roll within the time specified under the provisions of section 43 of this act by reason of any delay caused by an appeal to the board of state tax commissioners as provided by Act No. 201, Public Acts of 1913, such treasurer shall receive taxes appearing on such roll with the additional charge of 1 per cent for a collection fee for the period of 30 days after the receipt of the tax roll, except in counties, cities or townships where some special provision is made by law for a collection fee the treasurer shall comply with such special provisions during said 30-day period. On all taxes unpaid at the expiration of said 30-day period he shall add 4 per cent, and on or before the expiration of 60 days from the receipt of said tax roll by said township or city treasurer he shall make a return to the county treasurer of the uncollected taxes assessed on real and personal property as provided by section 55 of this act.  History: Add. 1917, Act 1, Imd. Eff. Feb. 27, 1917 ;-- CL 1929, 3433 ;-- CL 1948, 211.43a Compiler's Notes: For provisions of Act 201 of 1913, referred to in this section, see MCL 211.34, 211.37, and 211.37a.The board of state tax commissioners, referred to in this section, was abolished and its powers and duties transferred to the state tax department by MCL 209.152. The state tax department was in turn abolished and its powers and duties transferred to the state tax commission by MCL 209.103.Popular Name: Act 206
MI Comp L § 211.43b (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAX-ROLL. - Tax Roll. (211.42...211.43c)|Section 211.43b - Public Moneys; Depository; Liability.

211.43b Public moneys; depository; liability. Sec. 43b.  The governing board or legislative body, as the case may be, of every county, township, school district, highway district, city or village or any other municipal corporation within this state shall provide by resolution for the deposit of all public moneys which shall come into the hands of the treasurer or tax collector of their respective units of government, including all moneys held by such treasurer or tax collector for the state, county and/or other political units of the state, and such resolution shall specify the bank or banks where such public money shall be deposited and may limit the amount to be deposited in any one depository. Such designation shall continue until revoked by a resolution redesignating such depository, but nothing herein shall authorize the deposit of moneys in any such bank or banks in excess of the amount that any such bank may otherwise lawfully receive. Whenever any treasurer or tax collector shall have deposited all public moneys coming into his hands in accordance with such resolution, neither such treasurer or tax collector nor the surety or sureties on his official bond shall be liable for any loss occasioned by the failure or default of any such designated depository or depositories, regardless of whether any such deposit was secured or not. Failure on the part of any such treasurer or tax collector to deposit public moneys coming into his hands in accordance with the terms of such resolution shall render him and his surety or sureties liable for any loss occasioned by such failure, but in no case shall the surety or sureties be liable in an amount in excess of the penalty of their respective bonds. History: Add. 1934, 1st Ex. Sess., Act 26, Imd. Eff. Mar. 28, 1934 ;-- Am. 1935, Act 93, Imd. Eff. May 28, 1935 ;-- CL 1948, 211.43b Popular Name: Act 206
MI Comp L § 211.43c (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAX-ROLL. - Tax Roll. (211.42...211.43c)|Section 211.43c - Retention of Earned Interest.

211.43c Retention of earned interest. Sec. 43c.  Notwithstanding section 43, if there is not an agreement for alternative schedules for delivering interest earned, the local tax collecting unit shall retain interest earned on the collections of the state education tax levied under the state education tax act, Act No. 331 of the Public Acts of 1993, being sections 211.901 to 211.906 of the Michigan Compiled Laws, while in the possession of the local tax collecting unit. History: Add. 1994, Act 237, Imd. Eff. June 30, 1994 Popular Name: Act 206
MI Comp L § 211.44b (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-COLLECTING-OF-TAXES. - Collecting of Taxes. (211.44...211.54)|Section 211.44b - Determining Date Payment Received; Applicability of Section.

211.44b Determining date payment received; applicability of section. Sec. 44b.  For purposes of determining the date payment of the tax is received under this act, the date of a United States postal service postmark may be considered the date of receipt. However, a tax payment shall not be considered received prior to 7 calendar days before the date of actual receipt. This section does not apply to the payment of the tax prior to the sale provided under section 60. History: Add. 1994, Act 297, Imd. Eff. July 14, 1994 Popular Name: Act 206
MI Comp L § 211.44c (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-COLLECTING-OF-TAXES. - Collecting of Taxes. (211.44...211.54)|Section 211.44c - Special Assessment Levied After December 31, 1998.

211.44c Special assessment levied after December 31, 1998.  Sec. 44c.  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 27a. History: Add. 1998, Act 543, Imd. Eff. Jan. 20, 1999 Popular Name: Act 206
MI Comp L § 211.44d (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-COLLECTING-OF-TAXES. - Collecting of Taxes. (211.44...211.54)|Section 211.44d - Summer Property Tax Levy; Retention of Administration Fees.

211.44d Summer property tax levy; retention of administration fees. Sec. 44d.  (1) A local taxing unit that levied part or all of its 2002 property taxes in December in a city or township shall not increase the proportion of its mills levied in the summer in that city or township in 2003.  (2) Notwithstanding section 44, if a county treasurer or the state treasurer collects a summer property tax levy under section 5b of the state education tax act, 1993 PA 331, MCL 211.905b, the county treasurer or the state treasurer may retain all administration fees collected in that summer property tax levy. History: Add. 2002, Act 243, Imd. Eff. Apr. 30, 2002 Popular Name: Act 206
MI Comp L § 211.45 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-COLLECTING-OF-TAXES. - Collecting of Taxes. (211.44...211.54)|Section 211.45 - Collection; Time Limit.

211.45 Collection; time limit. Sec. 45.  All taxes shall be collected by the several township and city treasurers or collectors, before the first day of March, in each year. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3868 ;-- CL 1915, 4041 ;-- CL 1929, 3436 ;-- CL 1948, 211.45 Popular Name: Act 206
MI Comp L § 211.46 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-COLLECTING-OF-TAXES. - Collecting of Taxes. (211.44...211.54)|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.

211.46 Collecting personal property taxes remaining unpaid on February 15; demand; receipt for payment; entering fact and date of payment on tax roll. Sec. 46.  (1) For the purpose of collecting personal property taxes remaining unpaid on February 15, the treasurer shall, thereafter during that month, make demand for the payment of taxes either personally or by mail. In cases of companies or corporations demand may be made at the principal or other office of the company or corporation, or by mail directed to the corporation or company, or its principal officer at its usual place of business. In cities where some special provision is made for demand or collection of taxes, the collector or treasurer shall comply with the special provision, or otherwise be bound by this act.  (2) If demand is sent by mail, the amount of the tax shall be stated along with the place and time where and when the taxes may be paid. The treasurer shall give a receipt for every tax paid, and shall cause to be entered in an indelible manner the fact of payment, and the date of payment upon his or her tax roll.  History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3869 ;-- CL 1915, 4042 ;-- CL 1929, 3437 ;-- CL 1948, 211.46 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 Popular Name: Act 206
MI Comp L § 211.47a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-COLLECTING-OF-TAXES. - Collecting of Taxes. (211.44...211.54)|Section 211.47a - Treasurer's Bill of Sale of Property Sold for Unpaid Taxes; Contents.

211.47a Treasurer's bill of sale of property sold for unpaid taxes; contents. Sec. 47a.  The township or city treasurer when requested shall execute, acknowledge and deliver to the purchaser a bill of sale describing the property and setting forth the particulars of the sale. History: Add. 1958, Act 191, Eff. Sept. 13, 1958 Popular Name: Act 206