Michigan Compiled Laws
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.

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

Structure Michigan Compiled Laws

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.

Section 211.95 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

Section 211.96-211.99 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

Section 211.100 - Prosecuting Attorney; Duties.

Section 211.101-211.103 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

Section 211.104 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

Section 211.105 - Organization of New County; Division of Local Tax Collecting Unit; Effect on Assessments; Credit.

Section 211.106 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

Section 211.107 - Applicability of Interest, Penalty, and Fee Requirements to Cities and Villages; Prerequisite for Protest to Board of Review; Reference to Supervisor, Township Treasurer, and Board of Review; Composition of Board in Certain Cities;...

Section 211.107a - Authority of City to Increase Rate of Taxation; Referendum; Maximum; Reduction; Limitation.

Section 211.108 - Unpaid Tax Return; Ordinance; Description Rejected by County Treasurer; Judicial Sale; Condition.

Section 211.109 - Deputies; Authorized Acts; Responsibility.

Section 211.110 - Statement of Rejected Taxes.

Section 211.111 - Deputy Township Treasurer; Appointment; Consent; Oath; Powers and Duties; Liability; Compensation; Assisting Treasurer.

Section 211.112 - Collected Taxes Unaccounted; Power of Supervisor.

Section 211.113 - Waste; Removal of Property From Lands Bid to State Prohibited; Warrant for Seizure and Sale of Property; Agreement; Injunctive Relief.

Section 211.114 - Injunctions.

Section 211.115 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

Section 211.116 - Assessment or Review Willfully Erroneous; Penalty.

Section 211.117 - Failure to Record Payment; Penalty.

Section 211.118 - Perjury.

Section 211.119 - Wilfully Neglecting or Refusing to Perform Duty; Intentional, Arbitrary, or Capricious Violations; Penalties.

Section 211.120 - Claim for Exemption; Prohibited Conduct; Violations; Penalties; Enforcement; Applicability of Penalty Provisions.

Section 211.121 - Publication of Tax Laws; Distribution; Service Claims Audit.

Section 211.122 - Forms and Record Books; State Treasurer to Prescribe.

Section 211.124 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

Section 211.125 - Vested Rights.

Section 211.126 - Repeal; Saving Clause.