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
Structure 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.
Section 211.44c - Special Assessment Levied After December 31, 1998.
Section 211.44d - Summer Property Tax Levy; Retention of Administration Fees.
Section 211.45 - Collection; Time Limit.
Section 211.47a - Treasurer's Bill of Sale of Property Sold for Unpaid Taxes; Contents.
Section 211.49 - Surplus From Sale; Contested Claim; Remedy; Treasurer's Liability; Rule in Action.
Section 211.50 - Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976.
Section 211.52 - Incomplete Collection; Disbursement of Collection Funds.
Section 211.52a - Returning Erroneously Collected Taxes or Taxes Ordered Returned by Court Order.
Section 211.53a - Recovery of Excess Payments Not Made Under Protest.
Section 211.53c - Denial of Claim for Exemption; Appeal.
Section 211.53d - Corrections to Assessment Rolls.
Section 211.54 - Collected and Unpaid Taxes; Accounting to County Treasurer; Time.