Michigan Compiled Laws
Act 188 of 1954 - Public Improvements (41.721 - 41.738)
Section 41.730 - Special Assessments; Delinquencies, Reassessment.

Sec. 10.
In case the treasurer shall, as above provided, report as delinquent any assessment or part thereof, the township board shall certify the same to the supervisor, who shall reassess on the annual township tax roll of such year in a column headed "special assessments" the sum so delinquent, with interest and penalties to September 1 of such year, and an additional penalty of 6% of the total amount. Thereafter the statutes relating to township taxes shall be applicable to such reassessments.
History: 1954, Act 188, Imd. Eff. May 5, 1954

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 41 - Townships

Act 188 of 1954 - Public Improvements (41.721 - 41.738)

Section 41.721 - Public Improvements by Township Board; Bonds; Special Assessments to Defray Costs.

Section 41.721a - “Record Owner” Defined.

Section 41.722 - Types of Improvements Authorized; Approval; Conditions.

Section 41.723 - Written Objections; Petition; Filing; Signatures; Determining Record Owners; Determining Sufficiency of Petition; Supplement to Petition; Validity of Signatures.

Section 41.724 - Plans; Cost Estimate; Resolution; Designation of Special Assessment District; Hearing; Notice; Periodic Redeterminations of Cost; Objections; Adding Property to Special Assessment District; Supplemental Petition; Filing by Railroad C...

Section 41.724a - Notice of Hearings in Special Assessment Proceedings.

Section 41.725 - Approval or Determination by Township Board; Levy of Special Assessment.

Section 41.726 - Filing and Review of Special Assessment Roll; Hearing; Notice; Adjournments; Objections; Confirmation, Referral, or Annulment; Endorsement; Finality; Action Contesting Assessment.

Section 41.727 - Payment of Special Assessments in Installments; Amount of Installment; Extension; Due Dates; Interest on Unpaid Installments; Lien; Limitation; Statement of Amount; Payment of Future Due Installments; Delinquent Installment; Penalty.

Section 41.728 - Special Assessments to Constitute Lien; Limitation; Character and Effect.

Section 41.729 - Special Assessments; Collection by Township Treasurer, Report of Delinquencies.

Section 41.729a - Deferred Assessment; Application; Evidence of Hardship; Ordinance; Deferred Assessment as Recorded Lien.

Section 41.730 - Special Assessments; Delinquencies, Reassessment.

Section 41.731 - Division of Lands; Apportionment of Uncollected Assessments.

Section 41.732 - Special Assessment Roll; Insufficiency, Additional Pro Rata Assessments; Surplus, Refunds.

Section 41.733 - Illegal Special Assessment; Reassessment Proceedings.

Section 41.734 - Exempt Corporations; Agreement to Pay Assessment.

Section 41.734a - Assessment on Platted Corner Lots; Payment of Portion by Governing Body.

Section 41.735 - Bonds.

Section 41.735a - Township Improvement Revolving Fund; Advances; Interest.

Section 41.735b - Township Improvement Revolving Fund; Transfer of Funds; Amount.

Section 41.735c - Special Assessments to Defray Certain Obligations.

Section 41.736 - Public Improvements; Powers Granted to Townships.

Section 41.737 - Scope of Act.

Section 41.738 - Use of Interest Earned From Investments, Money From Bond Proceeds, or Money From Interest and Penalties on Unpaid Special Assessment.