Michigan Compiled Laws
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 211.44 - Collection of Taxes; Mailing and Contents of Tax Statement; Failure to Send or Receive Notice; Time and Place for Receiving Taxes; Property Tax Administration Fees; Return of Excess; Cost of Appeals; Waiver of Interest, Penalty Charg... - Sec. 44. (1) Upon receipt of the tax roll, the...

Section 211.44a - Summer Property Tax Levy; Imposition; Tax Previously Billed and Collected as Part of Winter Property Tax; Collection; Procedures; Lien; Interest; Applicability of Act to Proceedings; Establishment of Revenue Sharing Reserve Fund; Ex... - Sec. 44a. (1) Notwithstanding any other statutory or charter provision...

Section 211.44b - Determining Date Payment Received; Applicability of Section. - Sec. 44b. For purposes of determining the date payment of...

Section 211.44c - Special Assessment Levied After December 31, 1998. - Sec. 44c. An ad valorem special assessment levied on property...

Section 211.44d - Summer Property Tax Levy; Retention of Administration Fees. - Sec. 44d. (1) A local taxing unit that levied part...

Section 211.45 - Collection; Time Limit. - Sec. 45. All taxes shall be collected by the several...

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. - Sec. 46. (1) For the purpose of collecting personal property...

Section 211.47 - Seizure of Personal Property for Nonpayment of Taxes; Sale at Public Auction; Notice; Adjournment of Sale; Return of Balance; Returning Tax as Unpaid; Garnisheeing Debtors; Tax Roll as Prima Facie Evidence; Property Owned by Person o... - Sec. 47. (1) If a person neglects or refuses to...

Section 211.47a - Treasurer's Bill of Sale of Property Sold for Unpaid Taxes; Contents. - Sec. 47a. The township or city treasurer when requested shall...

Section 211.48 - Collecting Officer's Fee in Case of Distress and Sale of Goods and Chattels; Certified Statement of Property Removed From Township; Contents; Statement as Evidence; Authorization to Levy and Collect; Transmittal of Statement; Double... - Sec. 48. (1) In case of a distress and sale...

Section 211.49 - Surplus From Sale; Contested Claim; Remedy; Treasurer's Liability; Rule in Action. - Sec. 49. Whenever a surplus arising from the sale of...

Section 211.50 - Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976. - Compiler's Notes: The repealed section pertained to filling vacancy in...

Section 211.51 - Failure of Township Treasurer to File Bond With County Treasurer; Failure to Appoint Treasurer to Give Bond and Deliver Receipt; Delivery of Tax Roll and Warrant; Collection and Return of Taxes; Adding Property Tax Administration Fee... - Sec. 51. (1) If a township treasurer does not file...

Section 211.52 - Incomplete Collection; Disbursement of Collection Funds. - Sec. 52. In case the township treasurer or other collecting...

Section 211.52a - Returning Erroneously Collected Taxes or Taxes Ordered Returned by Court Order. - Sec. 52a. If a local tax collecting unit has distributed...

Section 211.53 - Payment of Taxes or Special Assessments; Certificate; Payment by Owner of Part or Parcel of Real Property Assessed in 1 Description; Suspected Violation of or Potential Nonconformity With Land Division Act; Nonrecognition of Division... - Sec. 53. (1) A person may pay the taxes or...

Section 211.53a - Recovery of Excess Payments Not Made Under Protest. - Sec. 53a. Any taxpayer who is assessed and pays taxes...

Section 211.53b - Qualified Error; Verification, Approval, and Affidavit; Correction of Records; Rebate; Notice and Payment; Initiation of Action; Actions of Board of Review; Exemption; Appeal; Approval; Alternative Meeting Dates; "Qualified Error" D... - Sec. 53b. (1) If there has been a qualified error,...

Section 211.53c - Denial of Claim for Exemption; Appeal. - Sec. 53c. If the July or December board of review...

Section 211.53d - Corrections to Assessment Rolls. - Sec. 53d. (1) For taxes levied after December 31, 1991...

Section 211.54 - Collected and Unpaid Taxes; Accounting to County Treasurer; Time. - Sec. 54. Within 20 calendar days after the time specified...