reglab/housing_qa huggingface dataset:
MI Comp L § 211.89 (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-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91)|Section 211.89 - Provisions Applicable for Time Period Prescribed in Subsection (2); Applicability of Subsection (1).

211.89 Provisions applicable for time period prescribed in subsection (2); applicability of subsection (1). Sec. 89.  (1) Notwithstanding sections 59, 60, 74, 87c, and 87d, the following provisions shall apply for the time period prescribed in subsection (2):  (a) To the extent not waived pursuant to section 59(3), there shall be added to all delinquent taxes unpaid after March 1, interest at the rate of 1.25% per month or fraction of a month from the date the taxes originally become delinquent pursuant to this act, together with a county property tax administration fee equal to 4% of the delinquent taxes or $2.00 per payment of delinquent taxes, whichever is greater, which amounts shall be paid to the county treasurer.  (b) In addition to the expenses specified in section 59, delinquent tax sales shall include a county property tax administration fee equal to 4% of the delinquent taxes, and interest computed at a rate of 1.5% per month from the date the taxes originally become delinquent under this act.  (c) The rate of interest to be paid to the treasurer under section 74 shall be computed at the rate of 1.5% per month or fraction of a month.  (d) The rate of interest to be paid to the department of treasury pursuant to section 84 shall be computed at the rate of 1.5% per month or fraction of a month.  (2) Subsection (1) shall apply as follows:  (a) In counties with a population of more than 1,500,000, it shall apply immediately except that it shall not apply to any delinquent taxes that became delinquent before March 1, 1981, or which become delinquent after February 28, 1983.  (b) In all other counties of this state it shall apply only to the 1981 delinquent taxes that become delinquent on or before March 1, 1982. History: Add. 1981, Act 162, Eff. Dec. 1, 1981 ;-- Am. 1982, Act 503, Imd. Eff. Dec. 31, 1982 ;-- Am. 2002, Act 166, Imd. Eff. Apr. 11, 2002 Compiler's Notes: Section 2 of Act 503 of 1982 provides: “The designation, by this amendatory act, of collection fees as property tax administration fees is intended to clarify the legislative intent and cure any misinterpretation surrounding the fact that a “collection fee” is imposed to cover all costs necessary and incident to the collection of property taxes, including the costs of assessing property values and in the review and appeal processes.”Former MCL 211.89, pertaining to interest and collection fee on unpaid taxes, was repealed by Act 292 of 1976.Popular Name: Act 206
MI Comp L § 211.89b (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-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91)|Section 211.89b - City With Population of 600,000 or More; Taxes Levied After December 31, 2003.

211.89b City with population of 600,000 or more; taxes levied after December 31, 2003.Sec. 89b.  For taxes levied after December 31, 2003, notwithstanding the provisions of a charter of a county adopted pursuant to 1966 PA 293, MCL 45.501 to 45.521, or the provisions of the charter of a home rule city, to the contrary, a city with a population of 600,000 or more shall do all of the following:  (a) Prepare and submit to each taxpayer a statement indicating the amount of tax levied on real and personal property by all taxing jurisdictions authorized to levy a general ad valorem property tax in that city.  (b) Collect the tax levied on real and personal property by all taxing jurisdictions authorized to levy a general ad valorem property tax in that city. History: Add. 2003, Act 246, Imd. Eff. Dec. 29, 2003 ;-- Am. 2008, Act 512, Imd. Eff. Jan. 13, 2009 Popular Name: Act 206
MI Comp L § 211.89c (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-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91)|Section 211.89c - Solid Waste Fee; Treatment as Delinquent; Applicability of Section; "Solid Waste Fee" Defined.

211.89c Solid waste fee; treatment as delinquent; applicability of section; "solid waste fee" defined.Sec. 89c.  (1) In any local tax collecting unit in a city with a population of 600,000 or more, the local tax collecting unit may treat as delinquent under sections 87b, 87c, and 87d a solid waste fee that is delinquent under the terms of any ordinance authorizing the solid waste fee, if that solid waste fee was included in the tax statement under section 44.  (2) If a solid waste fee is delinquent on the March 1 immediately preceding the date that the solid waste fee is returned as delinquent to the county treasurer under subsection (1), a county treasurer may include that solid waste fee in the county's delinquent tax revolving fund.  (3) If a solid waste fee is returned to a county treasurer as delinquent under subsection (2), that solid waste fee shall be a fee treated as a delinquent tax for purposes of sections 87b, 87c, and 87d and the property on which the fee is assessed is subject to forfeiture, foreclosure, and sale for delinquent taxes as provided in this act if the local tax collecting unit has also returned to that county treasurer uncollected delinquent taxes levied on the property on which the solid waste fee is assessed.  (4) If an owner redeems property that is his or her principal residence that is returned to the county treasurer for delinquent taxes and a delinquent solid waste fee is assessed to that owner's principal residence, the owner may redeem his or her principal residence without payment of the delinquent solid waste fee. As used in this subsection, principal residence means property exempt under section 7cc.  (5) This section applies to any fee that was delinquent on or after March 1, 2007 and that was included in the delinquent tax roll delivered to a county treasurer at the same time as delinquent taxes for a year in which the fee is assessed.  (6) As used in this section, "solid waste fee" means that term as defined in the ordinance or resolution of the local tax collecting unit authorizing the assessment of the solid waste fee and includes all interest, penalties, and fees imposed on that solid waste fee. History: Add. 2007, Act 31, Imd. Eff. June 29, 2007 ;-- Am. 2008, Act 512, Imd. Eff. Jan. 13, 2009 Popular Name: Act 206
MI Comp L § 211.89e (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-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91)|Section 211.89e - Return of Uncollected Delinquent Taxes Levied on Personal Property After December 31, 2008; Return of Uncollected Delinquent Taxes Levied on Personal Property Prior to December 31, 2008; Collection of Taxes; Provisions; Definitions.

211.89e Return of uncollected delinquent taxes levied on personal property after December 31, 2008; return of uncollected delinquent taxes levied on personal property prior to December 31, 2008; collection of taxes; provisions; definitions.Sec. 89e.  (1) Notwithstanding the provisions of the charter of a home rule city to the contrary, and with the agreement of the county treasurer, the city treasurer of an eligible city may return to the county treasurer all uncollected delinquent taxes levied on personal property after December 31, 2008 on the March 1 immediately following the year in which the taxes are levied.  (2) With the agreement of the county treasurer, the city treasurer of an eligible city may return all uncollected delinquent taxes levied on personal property prior to December 31, 2008 to the county treasurer for collection on March 1 of the year in which the county treasurer agrees to the return of uncollected delinquent taxes under this subsection. A city treasurer shall provide to the county treasurer written notice of his or her intent to return uncollected delinquent taxes levied prior to December 31, 2008 under this subsection not later than February 1 of the year in which the county treasurer agrees to the return of uncollected delinquent taxes under this subsection. If those uncollected delinquent taxes are returned to the county treasurer for collection under this subsection, the county treasurer shall collect those taxes with taxes returned as delinquent in that same year.  (3) After the uncollected delinquent taxes levied on personal property are returned to the county treasurer for collection under this section, the provisions of this act apply for collection of those taxes.  (4) As used in this section:  (a) "Delinquent taxes" or "uncollected delinquent taxes" includes any taxes levied by and payable to the city treasurer in installments the balance of which remains unpaid on January 1 immediately following the year in which the taxes are levied, and includes all interest and penalties that accrue after July 31 of the year in which all taxes billed by the city are levied if that interest and those penalties remain unpaid on the date the delinquent taxes are returned to the county treasurer.  (b) "Eligible city" means a city with a population of more than 50,000 and less than 100,000 that is located in a county with a population of less than 350,000. History: Add. 2008, Act 512, Imd. Eff. Jan. 13, 2009 Popular Name: Act 206
MI Comp L § 211.90 (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-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91)|Section 211.90 - Compensation and Expenses; Payment.

211.90 Compensation and expenses; payment. Sec. 90.  All compensation of officers in the assessment and collection of taxes in townships and in the return of delinquent taxes to the county treasurer, except fees collected by township treasurers on their tax rolls, shall be paid by the township. All compensation of county officers and expenses incurred by them under the provisions of this act shall be paid by the county. The compensation of all state officers and expenses incurred by them shall be paid by this state. Expenses incurred by the state officers shall be audited by the state treasurer and paid out of the general fund. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3913 ;-- CL 1915, 4088 ;-- CL 1929, 3484 ;-- CL 1948, 211.90 ;-- Am. 2002, Act 620, Imd. Eff. Dec. 23, 2002 Popular Name: Act 206
MI Comp L § 211.91 (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-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91)|Section 211.91 - Losses by Default; Allocation.

211.91 Losses by default; allocation. Sec. 91.  All losses that may be sustained by the default of any township officer in the discharge of any duty imposed by this act, shall be chargeable to such township. All losses by default of any county officer shall be chargeable to such county, and all losses by default of any state officer shall be chargeable to the state. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3914 ;-- CL 1915, 4089 ;-- CL 1929, 3485 ;-- CL 1948, 211.91 Popular Name: Act 206Compiler's Notes: For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.
MI Comp L § 211.92 (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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)|Section 211.92 - List of Part-Paid and Homestead Lands; Contents, Time.

211.92 List of part-paid and homestead lands; contents, time. Sec. 92.  The commissioner of the state land office shall, during the month of January in each year, furnish to the several county treasurers a list of all part paid state lands, and also of all licensed homestead lands that have been licensed for a term of 5 years and over, and upon which patents have not been issued, together with the date of each license and the name of the licensee, in their counties respectively, and such treasurer shall, on or before the tenth day of February next thereafter, cause to be delivered to the supervisor of each township affected thereby an accurate description of all such lands in his township, with the names of the persons holding the same. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3915 ;-- CL 1915, 4090 ;-- CL 1929, 3486 ;-- CL 1948, 211.92 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 Popular Name: Act 206
MI Comp L § 211.95 (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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)|Section 211.95 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.95 Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Compiler's Notes: The repealed section pertained to auditor general withholding sale because of error.Popular Name: Act 206
MI Comp L § 211.96-211.99 (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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)|Section 211.96-211.99 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.96-211.99 Repealed. 2005, Act 183, Eff. Dec. 31, 2006. Compiler's Notes: The repealed sections pertained to rejection of taxes and suspension of sale or forfeiture of propery.Popular Name: Act 206
MI Comp L § 211.100 (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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)|Section 211.100 - Prosecuting Attorney; Duties.

211.100 Prosecuting attorney; duties. Sec. 100.  It shall be the duty of the prosecuting attorney of each county to give his counsel and advice to the county treasurer, the township treasurers, and the supervisors of the county whenever they or any of them may deem it necessary for the proper discharge of the duties imposed upon them in this act free of charge. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3923 ;-- CL 1915, 4099 ;-- CL 1929, 3493 ;-- CL 1948, 211.100 Popular Name: Act 206
MI Comp L § 211.101-211.103 (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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)|Section 211.101-211.103 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.101-211.103 Repealed. 2005, Act 183, Eff. Dec. 31, 2006. Compiler's Notes: The repealed sections pertained to execution of deed in name of deceased person, delinquent tax return to department of natural resources, and requirements for statement of taxes paid.Popular Name: Act 206
MI Comp L § 211.104 (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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)|Section 211.104 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.104 Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Compiler's Notes: The repealed section pertained to improvements by dispossessed persons.Popular Name: Act 206
MI Comp L § 211.105 (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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)|Section 211.105 - Organization of New County; Division of Local Tax Collecting Unit; Effect on Assessments; Credit.

211.105 Organization of new county; division of local tax collecting unit; effect on assessments; credit. Sec. 105.  (1) If a new county is organized after the time for making the assessment roll and before the return of the treasurer of the local tax collecting unit, the new organization does not affect the assessment, collection, or return of taxes for that year on any property attached to the new county.  (2) The division of a local tax collecting unit after the time for making the assessment roll and before the return of the treasurer of the local tax collecting unit does not affect the assessment, collection, and return of taxes set forth on that assessment roll. The taxes shall be assessed, collected, and returned as though there had been no division of the local tax collecting unit.  (3) If property is detached from any county after the taxes on property in that county are returned to the state treasurer, and any of those taxes are rejected or set aside, the county from which the taxes were detached shall receive credit, and the county to which they are attached shall be charged.  History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3928 ;-- CL 1915, 4104 ;-- CL 1929, 3498 ;-- CL 1948, 211.105 ;-- Am. 2002, Act 620, Imd. Eff. Dec. 23, 2002 Popular Name: Act 206
MI Comp L § 211.106 (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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)|Section 211.106 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.106 Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Compiler's Notes: The repealed section pertained to payment to county treasurer before sale.Popular Name: Act 206
MI Comp L § 211.107a (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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)|Section 211.107a - Authority of City to Increase Rate of Taxation; Referendum; Maximum; Reduction; Limitation.

211.107a Authority of city to increase rate of taxation; referendum; maximum; reduction; limitation. Sec. 107a.  No city shall have power to increase the rate of taxation now fixed by law, unless the authority to do so shall be given by a majority of the electors of said city voting at the election at which said proposition shall be submitted, but the increase in any case shall not be such as to cause such rate to exceed 2 per centum of the assessed value of the real and personal property in such city: Provided, That no tax rate of any city shall be fixed which will reduce the combined taxing power of county, state, school district, metropolitan district, and port district, or any combination of these units, over any parcel of property, below 15 mills per dollar of assessed valuation, except as provided in section 11(b) of Act No. 62 of the Public Acts of 1933, as amended. History: Add. 1949, Act 317, Eff. Sept. 23, 1949 Popular Name: Act 206
MI Comp L § 211.108 (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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)|Section 211.108 - Unpaid Tax Return; Ordinance; Description Rejected by County Treasurer; Judicial Sale; Condition.

211.108 Unpaid tax return; ordinance; description rejected by county treasurer; judicial sale; condition. Sec. 108.  If not provided in the charter of a city or village, the governing body of a city or village may provide by ordinance for the return of all unpaid taxes on real property to the county treasurer in the same manner and with the same effect as returns by township treasurers. The words and characters by which the property is described on the village delinquent tax roll shall be the same as the words and characters used to describe the property as it appears on the regular roll of the local tax collecting unit. The county treasurer shall reject, as provided in section 55, any description returned by the treasurer of a local tax collecting unit that does not agree with the description as it appears on the regular tax roll for the same year. The taxes returned shall be collected in the same manner as other taxes returned delinquent under this act. The governing body of a city or village, which by its charter has the right to sell property for unpaid taxes or assessments, may provide for judicial sale of that property. The city or village sale shall be made on petition filed in behalf of the city or village in interest, and shall conform, as near as practicable, to the provisions for a sale under this act. However, if property is offered at a city or village sale that has been bid off or forfeited to this state at any tax sale or forfeiture made under this act, and the bid or forfeiture remains undischarged, a sale of that property at the city or village tax sale is conditioned upon the payment of the tax lien held by this state on the property and the city or village tax sale is void if the tax lien held by this state remains unsatisfied. History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1897, Act 206, Eff. Aug. 30, 1897 ;-- CL 1897, 3931 ;-- CL 1915, 4107 ;-- CL 1929, 3501 ;-- Am. 1943, Act 230, Eff. July 30, 1943 ;-- CL 1948, 211.108 ;-- Am. 1993, Act 291, Imd. Eff. Dec. 28, 1993 ;-- Am. 1999, Act 123, Eff. Oct. 1, 1999 Popular Name: Act 206
MI Comp L § 211.109 (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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)|Section 211.109 - Deputies; Authorized Acts; Responsibility.

211.109 Deputies; authorized acts; responsibility.  Sec. 109.  When an officer is authorized to do any act his deputy shall have the same authority, and such officer shall be responsible for the acts of his deputy. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3932 ;-- CL 1915, 4108 ;-- CL 1929, 3502 ;-- CL 1948, 211.109 Popular Name: Act 206