Michigan Compiled Laws
Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)
Section 211.767 - Duties of City, Township, or Village Treasurer; Collection of Special Assessments.

Sec. 7.
The treasurer of any city, township, or village, required by Act No. 206 of the Public Acts of 1893, as amended, being sections 211.1 to 211.157 of the Michigan Compiled Laws, to make a return of delinquent taxes to the county treasurer, shall include in the delinquent tax roll all homesteads for which deferment of special assessments are approved, and shall enter on the delinquent tax roll opposite each such item a notation that payment is deferred pursuant to this act. In a city collecting its own delinquent taxes, the treasurer similarly shall note on the city tax record of each such property that payment is deferred pursuant to this act. The collection of special assessments deferred for all such homesteads shall be made thereafter only in accordance with this act, any law, ordinance, or charter to the contrary notwithstanding.
History: 1976, Act 225, Imd. Eff. Aug. 4, 1976

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 211 - Taxation of Real and Personal Property

Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)

Section 211.761 - Definitions.

Section 211.762 - Deferment of Special Assessments on Homesteads; Partial Payments; Conveyance or Transfer of or Contract to Sell Homestead; Termination of Deferment; Interest Charge; Notice.

Section 211.763 - Deferment of Special Assessments on Homesteads; Eligibility; Limitation on Household Income; Gross Amount of Special Assessment; Maximum Dollar Amount of Household Income; Adjustment; Reacquisition of Property Purchased Through Tax...

Section 211.764 - Application for Deferment; Affidavit Form; Signature; Contents; Consent of Mortgagee or Land Contract Vendor; Filing.

Section 211.765 - Examination of Affidavit by Local Assessing Officer; Inspections, Investigations, and Surveys; Compelling Information; Decision; Notice; Finality.

Section 211.766 - Payment of Special Assessment by Department to Indemnify Local Special Assessment Districts; Lien; Notice to County Treasurer; Record; Delinquent Tax Roll Requirements; Distribution of Amount Received From Department; Notation on Cu...

Section 211.767 - Duties of City, Township, or Village Treasurer; Collection of Special Assessments.

Section 211.768 - Termination of Deferment; Collection Procedures; Collection Fees, Interest, Penalties, and Other Charges Inapplicable; Amount of Lien for Deferred Special Assessments.

Section 211.768a - Payment of Deferred Special Assessments; Interest; Notice; Lien to Include Interest; Refund; Reapplication for Reinstitution of Previously Deferred Special Assessment.

Section 211.769 - Reimbursement of Department for Sums Advanced.

Section 211.770 - Special Revolving Fund.