2006 Michigan Compiled Laws - 206-1893-COLLECTING-OF-TAXES.

THE GENERAL PROPERTY TAX ACT (EXCERPT)
Act 206 of 1893 COLLECTING OF TAXES.

Document	Description
Section 211.44	Collection of taxes; mailing, contents, forms, and expense 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 charge, or property tax administration fee; use of fee; cost of treasurer's bond; enforcement of collection; seizing property or bringing action; amounts includable in return of delinquent taxes; distributions by county treasurer; local governing body authorization for imposition of fees or late penalty charges; annual statement; taxes levied after December 31, 2001 on qualified real property; definitions.
Section 211.44a	Summer property tax levy; imposition; collection; procedures; lien; interest; applicability of act to proceedings; establishment of revenue sharing reserve fund; expenditures by counties; limitations.
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; recovery of money paid in civil action.
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 collection fees and additional sum; transmittal and receipt of taxes and collection fees; marking taxes paid on tax roll; levy and collection of executions issued upon judgments.
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Section 211.50	Repealed. 1976, Act 76, Imd.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, late penalty charge, and interest; return of excess amount; powers of county treasurer; persons eligible for deferment of summer property taxes; deferred taxes not subject to penalties or interest; filing and form of intent to defer; duties of treasurer; statement of taxes deferred; levy and collection of summer property taxes by local taxing unit; definitions.
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 subdivision control act of 1967; nonrecognition of division; payment by lienholder or tenant; payment by owner of mineral rights or surface rights; property acquired for highway purposes; excluding payment made by means of property tax credit; accepting less than total taxes or special assessments due; effect.
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; "qualified error" defined.
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.

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