reglab/statecodes huggingface dataset:
2023 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-EQUALIZATION-BY-COUNTIES. - Equalization by Counties. (211.34...211.34e) › Section 211.34e - Millage Reduction Fraction; Calculation; Application to Local School District Millage.

211.34e Millage reduction fraction; calculation; application to local school district millage.
Sec. 34e.
(1) Notwithstanding section 34d, the limitation under section 34d on millage authorized by voters after March 30, 1994 for local school district operating purposes shall be calculated beginning with the millage reduction fraction for 1995.
(2) In 1994, the millage reduction fraction shall be applied to the local school district's millage authorized by the voters before April 1, 1994. In 1995, the millage reduction fraction shall be applied to the local school district's millage authorized by voters before June 1, 1995. In 1994, the reduction fraction shall be calculated using the local school district's state equalized valuation without regard to the exemption provided under section 1211 of the school code of 1976, Act No. 451 of the Public Acts of 1976, being section 380.1211 of the Michigan Compiled Laws, and the state equalized valuation of property exempt under section 1211 of Act No. 451 of the Public Acts of 1976 is not considered a loss. In 1995, the reduction fraction shall be calculated using the local school district's taxable value without regard to the exemption provided under section 1211 of Act No. 451 of the Public Acts of 1976, and the taxable value of property exempt under section 1211 of Act No. 451 of the Public Acts of 1976 is not considered a loss.
History:
Add. 1994, Act 253, Imd. Eff. July 5, 1994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 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
2023 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-AND-BY-WHOM-CERTIFIED. - Taxes, How and by Whom Certified. (211.35...211.38) › Section 211.35 - State Tax Statement; Duties of State Treasurer; Apportionment.

211.35 State tax statement; duties of state treasurer; apportionment.
Sec. 35.
The state treasurer shall make and record in his or her office a statement showing the taxes to be raised for state purposes that year, referring to the law on which each tax is based, and the total amount of the taxes. The state tax he or she shall apportion among the several counties in proportion to the valuation of the taxable property in each county as determined by the last preceding state board of equalization. Before the October session of the board of supervisors or, for a county or local tax collecting unit that approves under section 44a(2) the accelerated collection in a summer property tax levy of a millage that had been previously billed and collected as in a preceding tax year as part of the winter property tax levy, before a special meeting held before the annual levy on July 1, the state treasurer shall in each year make out and transmit to the clerk of each county a statement of the amount of the taxes apportioned to that county. The state treasurer shall also, in a separate item of the statement, set forth the amount of indebtedness of the county to the state remaining unpaid at the time the statement is made, as shown by the statement of the account between the county and this state. A county's remaining indebtedness to this state shall be apportioned by the board of supervisors of the proper county at the same time as state taxes contained in the apportionment of the state treasurer, and shall be levied in the same manner as and become a portion of the county taxes for the same year, unless the indebtedness is paid to the state before October 1, or for a county or local tax collecting unit that approves under section 44a(2) the accelerated collection in a summer property tax levy of a millage that had been previously billed and collected as in a preceding tax year as part of the winter property tax levy, before the annual levy on July 1. The portion of the taxes, if any, that should be assessed to a particular township, shall be apportioned to and assessed upon the township, ward, or city.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3858 ;-- Am. 1915, Act 5, Eff. Aug. 24, 1915 ;-- CL 1915, 4029 ;-- CL 1929, 3423 ;-- CL 1948, 211.35 ;-- Am. 2002, Act 620, Imd. Eff. Dec. 23, 2002 ;-- Am. 2012, Act 185, Imd. Eff. June 20, 2012
Popular Name:
Act 206
2023 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-AND-BY-WHOM-CERTIFIED. - Taxes, How and by Whom Certified. (211.35...211.38) › Section 211.36a, 211.36b - Repealed. 1973, Act 135, Imd. Eff. Nov. 2, 1973.

211.36a, 211.36b Repealed. 1973, Act 135, Imd. Eff. Nov. 2, 1973.
Compiler's Notes:
The repealed sections pertained to taxes for school purposes.
Popular Name:
Act 206
2023 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-AND-BY-WHOM-CERTIFIED. - Taxes, How and by Whom Certified. (211.35...211.38) › Section 211.37a - Appeal to State Tax Board; Assessment of Costs; Method of Reimbursement.

211.37a Appeal to state tax board; assessment of costs; method of reimbursement.
Sec. 37a.
If upon such appeal to the board of state tax commissioners it is determined by said board that the appeal is groundless and not well founded, then the costs made and incurred by the county in defending the same and in the proceedings thereof, shall be paid by the township whose supervisor made such appeal. If the allegations set forth by the said supervisor making such appeal are determined to be well founded, then the said county shall pay the costs of the said township by it expended in making and prosecuting said appeal, but in no case shall more than 75 dollars costs be taxed by either side. The costs shall be taxed by affidavit before the county clerk in accordance with the rules of practice now governing circuit courts as to taxation of costs. Copies of the said bill of costs shall be served upon the county treasurer by the township and upon the supervisor of the township by the county. If costs be taxed in favor of the county and against the township, the county treasurer is hereby authorized to take the amount of said costs out of any funds due or that may become due said township, and transfer the same to the general fund of said county. If costs shall be taxed in favor of the township, the said county treasurer shall immediately pay over to the treasurer of said township from the general fund of said county, the amount of said taxed costs, and the township treasurer shall deposit the same to the credit of the contingent fund of said township.
History:
Add. 1913, Act 201, Eff. Aug. 14, 1913 ;-- CL 1915, 4032 ;-- CL 1929, 3426 ;-- CL 1948, 211.37a
Compiler's Notes:
For abolition of board of state tax commissioner and transfer of its powers and duties to state tax department, see MCL 209.152. For abolition of state tax department and transfer of its powers and duties to state tax commission, see MCL 209.103.
Popular Name:
Act 206
2023 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-AND-BY-WHOM-CERTIFIED. - Taxes, How and by Whom Certified. (211.35...211.38) › Section 211.38 - Duplicate Apportionment Certificates; Failure to Certify, Official Notice.

211.38 Duplicate apportionment certificates; failure to certify, official notice.
Sec. 38.
The clerk of the board of supervisors shall, immediately after the said apportionment, make out 2 certificates showing the millages apportioned to each township for state, county and the various township purposes, each tax being kept distinct, 1 of which he shall deliver to the county treasurer, and the other to the supervisor of the proper township: Provided, That if said clerk fail to make such certificate, the supervisor shall take official notice of all certificates, statements, papers and records in the office of the township and county clerk relating to the levy of taxes in his township, and of the action of the board of supervisors thereon.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3861 ;-- CL 1915, 4033 ;-- CL 1929, 3427 ;-- CL 1948, 211.38 ;-- Am. 1968, Act 347, Eff. Nov. 15, 1968
Popular Name:
Act 206
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 211.53d - Corrections to Assessment Rolls.

211.53d Corrections to assessment rolls.
Sec. 53d.
(1) For taxes levied after December 31, 1991 and before January 1, 1998, the assessment roll for each tax year shall be corrected to reflect that improvements to real property assessed on that tax roll as partially completed new construction and the land on which the improvements are located are exempt from the collection of taxes under this act if all of the following conditions are satisfied:
(a) The improvements and the land on which the improvements are located are determined to be exempt from taxes collected under this act on tax day in the year construction of the improvements was completed and the property was put to use.
(b) The property owner claimed before January 1, 1998, that the partially completed new construction and the land on which the improvements are located was exempt from the collection of taxes under this act in a formal protest to the assessor as provided under a local ordinance or charter or in a protest to the first board of review that met pursuant to section 30 after a certificate of occupancy for the completed new construction was issued and that board of review denied the property owner's protest, and the property owner subsequently filed an appeal with the Michigan tax tribunal and that appeal was denied.
(2) For taxes levied after December 31, 1997, the assessment roll for each tax year shall be corrected to reflect that improvements to real property assessed on that tax roll as partially completed new construction and the land on which the improvements are located are exempt from the collection of taxes under this act if the improvements and the land on which the improvements are located are determined to be exempt from taxes collected under this act on tax day in the year construction of the improvements was completed and the property was put to use.
(3) For each tax year in which the tax roll is corrected under subsection (1) or (2), a corrected tax bill shall be issued by the local tax collecting unit if the local tax collecting unit has possession of the tax roll or by the county treasurer if the county has possession of the tax roll. If granting the exemption under this section results in an overpayment of the tax, a rebate, including any interest and penalties paid, shall be made to the taxpayer by the local tax collecting unit if the local tax collecting unit has possession of the tax roll or by the county treasurer if the county has possession of the tax roll within 30 days of the date the exemption is granted. The rebate shall be without interest.
(4) As used in this section, "new construction" means that term as defined in section 34d(1)(b)(iii).
History:
Add. 1998, Act 280, Eff. Dec. 31, 1991
Compiler's Notes:
Enacting section 1 of Act 280 of 1998 provides:“Enacting section 1. This amendatory act is retroactive and is effective December 31, 1991.”
Popular Name:
Act 206
2023 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
2023 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
2023 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
2023 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
2023 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