reglab/housing_qa huggingface dataset:
MI Comp L § 211.49 (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 211.49 - Surplus From Sale; Contested Claim; Remedy; Treasurer's Liability; Rule in Action.

211.49 Surplus from sale; contested claim; remedy; treasurer's liability; rule in action. Sec. 49.  Whenever a surplus arising from the sale of any property distrained for taxes, shall be claimed by any other than the person for whose tax such property was sold, and such claim shall be contested, either of the contestants may prosecute an action against the other, as for money had and received, and in such action the rights of the parties to such surplus shall be determined. For the purpose of such action the defendant shall be deemed to be in possession of the surplus in the hands of the treasurer, and upon the presentation to said treasurer of a certified copy of the final judgment rendered in such action he shall pay over the same to the party recovering such judgment, and no such treasurer shall be liable to any claimant of such surplus, the right to which is contested as provided in this act, until he shall have refused to pay over such surplus upon the production of a certified copy of the judgment as aforesaid. In any action brought pursuant to this section no other case shall be joined, nor shall any set-off be allowed, and if an execution issue on a judgment so rendered, it shall direct the costs only of such action to be levied by virtue thereof.  History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3872 ;-- CL 1915, 4045 ;-- CL 1929, 3440 ;-- CL 1948, 211.49 Popular Name: Act 206
MI Comp L § 211.50 (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 (211.44...211.54)|Section 211.50 - Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976.

211.50 Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976. Compiler's Notes: The repealed section pertained to filling vacancy in office of township treasurer.Popular Name: Act 206
MI Comp L § 211.52 (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 211.52 - Incomplete Collection; Disbursement of Collection Funds.

211.52 Incomplete collection; disbursement of collection funds. Sec. 52.  In case the township treasurer or other collecting officer shall not collect the full amount of taxes required by his warrant to be paid into the township treasury, such portion thereof as he shall collect shall be retained by him to be paid out for the following purposes: The amount of school taxes collected to be paid to the treasurer of each school district and the secretary or director of each school district notified of such amount paid, the state and county taxes to the county treasurer as in this act provided, the amount collected for general township purposes to be paid on the order of the township board, the amount collected for highway purposes to be paid on the order of the commissioner of highways countersigned by the township clerk or supervisor, and the amount collected for any special fund to be paid on the order of the proper officer, but in no case shall the amounts collected for any 1 fund be paid on the orders drawn on any other fund. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3875 ;-- CL 1915, 4048 ;-- CL 1929, 3443 ;-- Am. 1945, Act 269, Eff. Sept. 6, 1945 ;-- CL 1948, 211.52 Popular Name: Act 206
MI Comp L § 211.52a (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 211.52a - Returning Erroneously Collected Taxes or Taxes Ordered Returned by Court Order.

211.52a Returning erroneously collected taxes or taxes ordered returned by court order.Sec. 52a.  If a local tax collecting unit has distributed taxes collected under this act to a local taxing unit or to the state treasurer, upon request by the local tax collecting unit, that local taxing unit or the state treasurer shall return to the local tax collecting unit an amount erroneously collected or an amount required to be returned by court order in a bankruptcy proceeding filed after December 31, 1999. History: Add. 2004, Act 441, Imd. Eff. Dec. 21, 2004
MI Comp L § 211.53a (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 211.53a - Recovery of Excess Payments Not Made Under Protest.

211.53a Recovery of excess payments not made under protest. Sec. 53a.  Any taxpayer who is assessed and pays taxes in excess of the correct and lawful amount due because of a clerical error or mutual mistake of fact made by the assessing officer and the taxpayer may recover the excess so paid, without interest, if suit is commenced within 3 years from the date of payment, notwithstanding that the payment was not made under protest. History: Add. 1958, Act 209, Eff. Sept. 13, 1958 Popular Name: Act 206
MI Comp L § 211.53c (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 211.53c - Denial of Claim for Exemption; Appeal.

211.53c Denial of claim for exemption; appeal.  Sec. 53c.  If the July or December board of review denies a claim for exemption under section 7u, the person claiming the exemption may appeal that decision to the Michigan tax tribunal within 30 days of the denial. History: Add. 1995, Act 74, Eff. Dec. 31, 1994 Compiler's Notes: Section 2 of Act 74 of 1995 provides:“This amendatory act is retroactive and shall take effect December 31, 1994.”Popular Name: Act 206
MI Comp L § 211.54 (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 211.54 - Collected and Unpaid Taxes; Accounting to County Treasurer; Time.

211.54 Collected and unpaid taxes; accounting to county treasurer; time. Sec. 54.  Within 20 calendar days after the time specified in his warrant, the township treasurer or other collecting officer shall pay to the county treasurer all state and county taxes collected, and within the same time shall make his statement of unpaid taxes upon real and personal property as required in section 55. History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1897, Act 225, Imd. Eff. May 29, 1897 ;-- CL 1897, 3877 ;-- Am. 1901, Act 193, Eff. Sept. 5, 1901 ;-- CL 1915, 4050 ;-- CL 1929, 3445 ;-- CL 1948, 211.54 ;-- Am. 1960, Act 8, Eff. Aug. 17, 1960 Popular Name: Act 206
MI Comp L § 211.55a (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-RETURN-OF-DELINQUENT-TAXES. - Return of Delinquent Taxes. (211.55...211.59)|Section 211.55a - Repealed. 1999, Act 123, Imd. Eff. July 23, 1999.

211.55a Repealed. 1999, Act 123, Imd. Eff. July 23, 1999. Compiler's Notes: The repealed section pertained to certified special residential property tax roll.Popular Name: Act 206
MI Comp L § 211.57a (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-RETURN-OF-DELINQUENT-TAXES. - Return of Delinquent Taxes. (211.55...211.59)|Section 211.57a - State Treasurer to Prescribe Practice for County Treasurers; Failure of County Treasurer to Comply; State Treasurer to Complete Work; Expense Borne by County; State Treasurer to Furnish to County Treasurers Changes in Tax Laws.

211.57a State treasurer to prescribe practice for county treasurers; failure of county treasurer to comply; state treasurer to complete work; expense borne by county; state treasurer to furnish to county treasurers changes in tax laws. Sec. 57a.  (1) It is the duty of the state treasurer to prescribe uniform practices, forms, and methods that shall be used by the several county treasurers of this state in carrying out this act. All proceedings under the authority of this act shall be conducted in conformity with the uniform practices prescribed by the state treasurer. On the neglect or failure on the part of any county treasurer to abide by the uniform practices and use the uniform forms prescribed, the state treasurer may give notice in writing to the county clerk and to the county board of commissioners, or in lieu of the board of commissioners, the board of county auditors in counties having a county board of auditors, which notice shall state the facts constituting the alleged neglect or failure. If the alleged neglect or failure is not corrected within 10 days after giving the notice, the state treasurer shall have complete power and authority, by himself or herself or his or her deputy or authorized agents, to enter the office of the county treasurer and complete the work in the office in conformity with the uniform practices, the expenses of that work to be charged back to the county, which expense shall be paid from the general fund of the county.  (2) The state treasurer shall, within 30 days after the final adjournment of the legislature in every year, furnish the county treasurers with instructions relative to changes made in the tax laws of this state with respect to the duties of the township treasurers and county treasurers in connection with the collection of taxes. The several county treasurers shall, within 7 days after the receipt of those instructions, forward a copy of the instructions to each township treasurer in his or her respective county. The instructions shall contain all changes made since the filing of the previous instructions. In case of the furnishing of the first instructions to county treasurers under the provisions of this section, all changes of tax collection procedure as well as instructions with respect to tax collection procedures shall be furnished. History: Add. 1939, Act 37, Imd. Eff. Apr. 13, 1939 ;-- CL 1948, 211.57a ;-- Am. 1953, Act 34, Imd. Eff. Apr. 29, 1953 ;-- Am. 2002, Act 620, Imd. Eff. Dec. 23, 2002 Popular Name: Act 206
MI Comp L § 211.60a (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-SALE-REDEMPTION-AND-CONVEYANCE-OF-DELINQUENT-TAX-LANDS. - Sale, Redemption and Conveyance of Delinquent Tax Lands. (211.60...211.60a)|Section 211.60a - Cancellation of Tax Sale; Return of Property for Forfeiture, Foreclosure, and Sale; County Property Tax Administration Fee; Enforcement of Lien.

211.60a Cancellation of tax sale; return of property for forfeiture, foreclosure, and sale; county property tax administration fee; enforcement of lien. Sec. 60a.  (1) If a county treasurer cancels the tax sale under section 60 on April 30, 2000 as provided in section 60(2), on May 1, 2000, taxes levied after December 31, 1996 and before January 1, 1998 on property in that county that are delinquent under this act are returned to the county treasurer for forfeiture, foreclosure, and sale as provided in sections 78b to 79a. A county property tax administration fee of 4% and interest computed at a noncompounded rate of 1% per month or fraction of a month on the taxes that were originally returned as delinquent, computed from the March 1 that the taxes originally became delinquent, shall be added to the delinquent taxes under this subsection. A county property tax administration fee provided for under this subsection shall not be less than $1.00.  (2) If a county treasurer cancels the tax sale under section 60 on April 30, 2001 as provided in section 60(2), on May 1, 2001, taxes levied after December 31, 1997 and before January 1, 1999 on property in that county that are delinquent under this act are returned to the county treasurer for forfeiture, foreclosure, and sale as provided in sections 78b to 79a. A county property tax administration fee of 4% and interest computed at a noncompounded rate of 1% per month or fraction of a month on the taxes that were originally returned as delinquent, computed from the March 1 that the taxes originally became delinquent, shall be added to the delinquent taxes under this subsection. A county property tax administration fee provided for under this subsection shall not be less than $1.00.  (3) For taxes levied after December 31, 1998, property returned for delinquent taxes is subject to forfeiture, foreclosure, and sale as provided in sections 78 to 79a.  (4) The people of this state have a valid lien on property returned for delinquent taxes, with rights to enforce the lien as a preferred or first claim on the property. The right to enforce the lien is the prima facie right of this state and shall not be set aside or annulled except in the manner and for the causes specified in this act. History: Add. 1999, Act 123, Eff. Oct. 1, 1999 Popular Name: Act 206
MI Comp L § 211.61 (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-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69)|Section 211.61 - Repealed. 1999, Act 123, Eff. Dec. 31, 2003.

211.61 Repealed. 1999, Act 123, Eff. Dec. 31, 2003. Compiler's Notes: The repealed section pertained to petition to circuit court seeking judgment for unpaid taxes.Popular Name: Act 206
MI Comp L § 211.61a (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-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69)|Section 211.61a - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.61a Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Compiler's Notes: The repealed section pertained to notice of annual tax sale of lands for delinquent taxes.Popular Name: Act 206
MI Comp L § 211.61b (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-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69)|Section 211.61b - Repealed. 1999, Act 123, Eff. Dec. 31, 2003.

211.61b Repealed. 1999, Act 123, Eff. Dec. 31, 2003. Compiler's Notes: The repealed section pertained to sending list of delinquent tax lands to local treasurer and assessor.Popular Name: Act 206
MI Comp L § 211.62-211.66 (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-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69)|Section 211.62-211.66 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.62-211.66 Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Compiler's Notes: The repealed sections pertained to duties of county clerk, circuit judge, and auditor general and publication requirements.Popular Name: Act 206
MI Comp L § 211.67-211.67b (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-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69)|Section 211.67-211.67b - Repealed. 1999, Act 123, Eff. Dec. 31, 1999.

211.67-211.67b Repealed. 1999, Act 123, Eff. Dec. 31, 1999. Compiler's Notes: The repealed sections pertained to judgment and form; vesting of title in state; conveyance of lands to state; and land sold for taxes subject to easement, right of way, permit, grant, or dedication.Popular Name: Act 206
MI Comp L § 211.67c (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-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69)|Section 211.67c - Property Remaining Subject to Lien Recorded Pursuant to MCL 324.20101 to 324.20142.

211.67c Property remaining subject to lien recorded pursuant to MCL 324.20101 to 324.20142. Sec. 67c.  (1) Notwithstanding any other provision of law to the contrary, all property offered at a tax sale held pursuant to section 60 that is sold or bid off to this state pursuant to section 70 shall remain subject to a lien recorded pursuant to part 201 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.20101 to 324.20142.  (2) In addition to a lien described under subsection (1), property offered at a tax sale held pursuant to section 60 that is bid off to this state pursuant to section 70 shall remain subject to any lien recorded by this state prior to redemption, sale, or transfer of that property by this state.  (3) A lien described under subsection (1) or (2) shall be extinguished on the sale or transfer of the property pursuant to section 131 or section 2101 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.2101. History: Add. 1999, Act 123, Eff. Oct. 1, 1999 Popular Name: Act 206
MI Comp L § 211.68, 211.69 (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-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69)|Section 211.68, 211.69 - Repealed. 1999, Act 123, Eff. Dec. 31, 1999.

211.68, 211.69 Repealed. 1999, Act 123, Eff. Dec. 31, 1999. Compiler's Notes: The repealed sections pertained to unoffered lands and delinquent tax lands of incompetent persons.Popular Name: Act 206
MI Comp L § 211.70, 211.70a (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-SALE-BY-COUNTY-TREASURER. - Sale by County Treasurer. (211.70...211.73c)|Section 211.70, 211.70a - Repealed. 1999, Act 123, Eff. Dec. 31, 1999.

211.70, 211.70a Repealed. 1999, Act 123, Eff. Dec. 31, 1999. Compiler's Notes: The repealed sections pertained to sale of property, payment of bid, and sale of lands for delinquent taxes.Popular Name: Act 206
MI Comp L § 211.70b (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-SALE-BY-COUNTY-TREASURER. - Sale by County Treasurer. (211.70...211.73c)|Section 211.70b - Repealed. 1999, Act 123, Imd. Eff. July 23, 1999.

211.70b Repealed. 1999, Act 123, Imd. Eff. July 23, 1999. Compiler's Notes: The repealed section pertained to sale of certified special residential property.Popular Name: Act 206
MI Comp L § 211.71-211.73c (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-SALE-BY-COUNTY-TREASURER. - Sale by County Treasurer. (211.70...211.73c)|Section 211.71-211.73c - Repealed. 1999, Act 123, Eff. Dec. 31, 2003.

211.71-211.73c Repealed. 1999, Act 123, Eff. Dec. 31, 2003. Compiler's Notes: The repealed sections pertained to tax deed and purchaser's certificate of tax sale of lands.Popular Name: Act 206
MI Comp L § 211.74-211.77 (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-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a)|Section 211.74-211.77 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.74-211.77 Repealed. 2005, Act 183, Eff. Dec. 31, 2006. Compiler's Notes: The repealed sections pertained to redemption of property following sale, annulment of certificate of redemption or tax deed, set aside of illegal tax, and evidence in action by person claiming land purchased for delinquent taxes.Popular Name: Act 206
MI Comp L § 211.78b (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-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a)|Section 211.78b - Notice Provisions; June 1.

211.78b Notice provisions; June 1.Sec. 78b.  Except as otherwise provided in section 79 for certified abandoned property, on or within 60 days before the June 1 immediately succeeding the date that unpaid taxes are returned to the county treasurer as delinquent under section 78a, the county treasurer shall send notice of all the following by first-class mail, address correction requested, to the person to whom a tax bill for property returned for delinquent taxes was last sent or to the person identified as the owner of property returned for delinquent taxes, to a person entitled to notice of the return of delinquent taxes under section 78a(4), and to a person to whom a tax certificate for property returned for delinquent taxes was issued under former section 71, as shown on the current records of the county treasurer:  (a) The date property on which unpaid taxes were returned as delinquent will be forfeited to the county treasurer for those unpaid delinquent taxes, interest, penalties, and fees.  (b) A statement that a person who holds a legal interest in the property may lose that interest as a result of the forfeiture and subsequent foreclosure proceeding.  (c) A legal description or parcel number of the property and the street address of the property, if available.  (d) The person or persons to whom the notice is addressed.  (e) The unpaid delinquent taxes, interest, penalties, and fees due on the property.  (f) A statement that unless those unpaid delinquent taxes, interest, penalties, and fees are paid on or before the March 31 immediately succeeding the entry in an uncontested case of a judgment foreclosing the property under section 78k, absolute title to the property shall vest in the foreclosing governmental unit.  (g) A statement of the person's rights of redemption and notice that the rights of redemption will expire on the March 31 immediately succeeding the entry in an uncontested case of a judgment foreclosing the property under section 78k. History: Add. 1999, Act 123, Eff. Oct. 1, 1999 ;-- Am. 2003, Act 263, Imd. Eff. Jan. 5, 2004 ;-- Am. 2015, Act 202, Imd. Eff. Nov. 24, 2015 Compiler's Notes: Enacting section 3 of Act 263 of 2003 provides:“Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587.”Popular Name: Act 206