Michigan Compiled Laws
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.

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

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-RETURN-OF-DELINQUENT-TAXES. - Return of Delinquent Taxes. (211.55...211.59)

Section 211.55 - Duplicate Statement of Uncollected Taxes on Roll; Unpaid Special Assessment as Delinquent Tax; Original Tax Roll as Delinquent Roll; Tax Roll Forms; Affidavit; Stamp or Marking to Note Payment of Delinquent Tax; Certificate; Rejectio...

Section 211.55a - Repealed. 1999, Act 123, Imd. Eff. July 23, 1999.

Section 211.56 - Indorsing Settlement of Bond on Statement; Discharge From Obligation of Bond; Liability on Bond for Incorrect Returns; Deposit, Filing, and Preservation of Tax Roll; Tax Roll as Evidence; Statement of Uncollected Personal Property Ta...

Section 211.56a - Personal Property Taxes Uncollected for 5 Years; Petition; Striking From Rolls; Judgment; Duties of County Treasurer.

Section 211.57 - Statement of Unpaid Taxes; Return of Delinquent Taxes; Extension of Time; Rules; Notices.

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.

Section 211.58 - Payments to County Treasurer; Receipt; Numbering; Certificate.

Section 211.59 - Payment of Taxes on Property Returned as Delinquent; Interest and County Property Tax Administration Fee; Allocation and Distribution of Taxes and Interest; Additional Charge as Lien on Property; Crediting Expense Charge to Land Reut...