Michigan Compiled Laws
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.

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

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-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...

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...

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 211.46 - Collecting Personal Property Taxes Remaining Unpaid on February 15; Demand; Receipt for Payment; Entering Fact and Date of Payment on Tax Roll.

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...

Section 211.47a - Treasurer's Bill of Sale of Property Sold for Unpaid Taxes; Contents.

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...

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 211.51 - 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...

Section 211.52 - Incomplete Collection; Disbursement of Collection Funds.

Section 211.52a - Returning Erroneously Collected Taxes or Taxes Ordered Returned by Court Order.

Section 211.53 - 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...

Section 211.53a - Recovery of Excess Payments Not Made Under Protest.

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...

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.